It has been decided to extend the last date for filing of AOC-4 XBRL for all eligible companies required to prepare or voluntarily prepare their financial statements in accordance with Companies (Indian Accounting Standards) Rules, 2015 for the financial year 2016-17, without additional fee till 30th April, 2018.
Also Read- MCA extends Condonation of Delay Scheme 2018 (CODS 2018) to 30.04.2018
Relevant Circular Text is as follows:-
General Circular No.01/2018
F. No. 01/19/2013-CL-V (Pt.)
Government of India
Ministry of Corporate Affairs
5th Floor, ‘A’ Wing, Shastri Bhawan,
Dr. R.P. Road, New Delhi – 110001
Dated:- 28th March, 2018
To
Regional Directors,
All Registrar of Companies,
All stakeholders
Sub: Relaxation of additional fees and extension of last date of filing of AOC-4 XBRL E-Forms using Ind AS under the Companies Act, 2013 – reg.
Sir,
In continuation of this Ministry’s General Circular No. 13/2017 dated 26.10.2017 and upon consideration of requests received from various stakeholders for extending the last date of filing of AOC-4 XBRL E-Forms using Ind AS under the Companies Act, 2013, it has been decided to extend the last date for filing of AOC-4 XBRL for all eligible companies required to prepare or voluntarily prepare their financial statements in accordance with Companies (Indian Accounting Standards) Rules, 2015 for the financial year 2016-17, without additional fee till 30th April, 2018.
2. This issues with the approval of competent authority.
Yours faithfully,
(Sudhir Kapoor)
Deputy Director
