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|