Filing Manual aims to facilitate the preparation and filing of XBRL Document with MCA. It provides guidance on the preparation, validation and filing of XBRL documents on the MCA portal. Filing manual describes various specifications and guidelines to be followed for preparation of XBRL documents. It also includes steps required to be followed for submission of the XBRL documents on the MCA portal. This document is intended for use by the companies as well as XBRL Software vendors for successful preparation of XBRL documents and filing on MCA portal.