Cost accounting rules for the sugar industry now require compliance reports to be filed in XBRL via a prescribed Form A-XBRL. Amendments to the Cost Accounting Records (Sugar Industry) Rules, 2011, effective 2 December 2012, substitute definitions to prescribe Form A-XBRL as the electronic form for filing compliance reports under XBRL rules, redefine Form-B to include the compliance report, Annexure and required data filed via XBRL, and define Product or Activity Group by S.O. 1747(E); Form-A is replaced by FORM A-XBRL prescribing mandatory fields and digital signature requirements.