XBRL is an electronic open source technology that is used of reporting and analysis of data. Registrar of Companies requires annual e-filing of financials statements by following specified class of companies in Form AOC-4(XBRL):

• Company listed with any stock exchange in India and their Indian subsidiaries;
• Company with a paid up capital of five crore rupees or above;
• Company with a turnover of one hundred crore rupees or above;
• Company required to prepare their financial statements in accordance with Companies (Indian Accounting Standards) Rules, 2015

E-tax undertake to file the following main components of annual reports in XBRL Format:

• Balance Sheet
• Profit and Loss Statement
• Cash Flow Statement
• Schedules & Notes to Accounts
• Auditor’s Report
• Board’s Report
• Corporate Social Responsibility Report