Every Company incorporated under Companies Act 2013 or any previous Act is required to file financial statements along with Annual return every year in the following E-forms with the Registrar of Companies:-
AOC4- For Filing Balance Sheet
AOC 4 CFS- For Filing Statement containing features of consolidated financial statements of Group Companies
AOC 4 XBRL- For Filing Financial Statements of certain class of Companies.
MGT-7- For Filing Annual Return of Company having share Capital.
CRA-4- For Filing Cost Audit Report of certain class of Companies.
 * There are certain class of Companies which are required to file their financial Statements in XBRL
1) All Companies which are listed in any stock Exchange in India including their subsidiaries,
2) All Companies having paid up capital of 5 crores and above, or
3) All Companies having turnover of  100 crores and above, or
4) All companies which are required to maintain their accounts as per Companies (Indian Accounting Standards) rules 2015.
EXEMPTION FROM XBRL FILING
 
1) Banking Companies
2) Power Companies
3) Non Banking Financial Companies
4) Insurance Companies.
DUE DATE OF FILING 
 
AOC4/AOC4 CFS/ AOC 4 XBRL
 
In case of One Person Company- with in 180 days from closure of Financial Year
In all other Cases – with in 30 days from the Date of Annual General Meeting.
MGT-7
With in 60 days from date of Annual General Meeting.
CRA-4
With in 30 days from the date of receiving Cost Audit Report.
* Form CRA-4 is required to be filed by Companies satisfying the limits specified under Companies Act 2013.
PENALTY FOR NON FILING
For Company- Rs.1000 for every day during which the failure continues but which shall not extend Rs. 10,00,000.
For Officers- One Lakh rupees which shall not extend Rs. 5,00,000.
(Substituted by the Companies (Amendment) Ordinance, 2018 dated 02.11.2018)
1) If case a document required to be filed under section 92 (Annual return)and Section 137 (Financial Statements) of the Act after 30.06.2018, following additional late fees to be paid
Delay beyond period mentioned under section 92(4), additional fees would be 100 Rupees Per day;
Delay beyond period mentioned under section 137(2) , additional fees of 100 rupees per day.
2) In all other cases following additional fees would be paid;
Upto 30 days-  2 times of normal fees
 
More than 30 but upto 60 days- 4 times of normal fees
 
More than 60 but less than 90 days-  6 times of normal fees
 
More than 90 days but less than 180 days –10 times of normal fees
 
Moe than 180 days  – 12 times of normal fees
 
* plus 100 per day wef 11.07.2018

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