Companies cost audit reports now must be filed in XBRL with prescribed verification, attachments, and authorised digital signatures. The amendment substitutes definitions in rule 2 and replaces Form-I with Form I-XBRL, requiring cost audit reports and related documents to be filed electronically in XBRL using the notified taxonomy, mandating specified company identification and financial year details, a required XBRL attachment of the signed cost audit report, a verification statement of correctness, and digital signature by authorised company officials or representatives.