As per the guidelines on MCA portal, the XBRL filing in respect of financial years commencing on or after 01.04.2014 has to be done using the updated C&I taxonomy. The stakeholders should ensure themselves to use the latest taxonomy before filing AOC-4 XBRL
XBRL Filing Due Dates for FY 2017-18
| Name of E-form | Purpose of E-form | Due date of Filing | Due date for FY 2017-2018 |
| Form AOC-4 (XBRL) | Filing of Annual Accounts in XBRL mode | 30 days from the conclusion of the AGM | 31st December 2018 (Revised) | Read Notification |
| Form AOC-4 (XBRL) for IND AS based Financial Statement | Filing of Annual Accounts based on Indian Accounting Standard in XBRL mode | 30 days from the conclusion of the AGM | 31st December 2018 (Revised) | Read Notification |
| Form CRA-4 | Filing of Cost Audit Report | 30 days from the receipt of Cost Audit Report | 31st December 2018 | Read Notification |
The Concept of Penalty/Additional Fees
NOTE: Additional Fee for E-form AOC-4 (XBRL and Non-XBRL) and E-form MGT-7 after the due date is INR 100 per day with effect from 1st July 2018.
For other forms, docs etc.
| Period of Delays | Fees |
| Up to 30 days | 2 times of normal fees |
| More than 30 days and up to 60 days | 4 times of normal fees |
| More than 60 days and up to 90 days | 6 times of normal fees |
| More than 90 days and up to 180 days | 10 times of normal fees |
| More than 180 days and up to 270 days | 12 times of normal fees |