Government of India (MCA) vide General Circular No. 16/2012 dated July 6, 2012 (clause 4) has notified that all companies to whom XBRL filings are applicable, will be allowed to file their financial statements in XBRL mode without any additional fee/ penalty upto 15h November, 2012 or within 30 days from the date of their AGM, whichever is later.