MCA vide its notification dated 28 March 2018 has notified the Companies (Indian Accounting Standards) Amendments Rules 2018 with effect from 1 April 2018.
The Companies (Indian Accounting Standards) Amendment Rules, 2018 has been amended to include Ind AS 115 Revenue from Contracts with Customers, Appendix D to Ind AS 115 Service Concession Arrangements and Appendix B to Ind AS 21, Foreign Currency Transactions and Advance Consideration (corresponding to IFRIC 22).
Ind AS 11 Construction Contracts and Ind AS 18 Revenue is omitted.
Source:
http://www.mca.gov.in/Ministry/pdf/INDAsEngRule2018_29032018.pdf
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