All Regional Directors,
All Registrar of Companies,
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.
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 financial year 2016-17, without additional fee till 30th April 2018.
2. This issues with the approval of competent authority.