9.1.12-Companies (Accounts) Rules, 2014

Filing of financial statements and fees to be paid thereon.-

(1) Every company shall file the financial statement The period of filing AOC-4 XBRL (using IndAS) for FY 2016-17 without additional fee is extended to May 31,2018, vide General Circular No. 04/2018 dated 27.04.2018. To view the Circular, Click Here

The period of filing AOC-4 XBRL (using IndAS) for FY 2016-17 without additional fee is extended to April 30,2018, vide General Circular No. 01/2018 dated 28.03.2018. To view the Circular, Click Here

The period of filing AOC-4 XBRL (using IndAS) for FY 2016-17 without additional fee is extended to March 31,2018, vide General Circular No. 13/2017. To view the Circular, Click Here

The period of filing AOC-4, AOC-4 XBRL and AOC-4-CFS (Non-IndAS) for FY 2016-17 without additional fee is extended to November 28,2017, vide General Circular No. 14/2017. To view the Circular, Click Here with Registrar together with Form AOC-4.MCA has extended last date to file forms MGT-7 and AOC-4 to Companies having their registered office in State of Kerala upto 31.12.2018 vide General Circular No. 09/2018 dated 05.10.2018. To view the Circular,Click Here. The Form is substituted vide, the Companies (Accounts) Amendment Rules, 2017 dated 7.11.2017.

To view the notification,Click Here

To view the return,Click Here and the consolidated financial statement,if any withInserted vide Companies (Accounts) Second Amendment Rules,2015 To view the notification,Click Here  Form AOC-4. CFSTo view the return,Click Here.

(1A)Inserted vide notification on Companies (Accounts) Amendment Rules, 2020 dated 30.01.2020. To view the notification, Click Here. Every Non-Banking Financial Company (NBFC) that is required to comply with Indian Accounting Standards (Ind AS) shall file the financial statements with Registrar together with Form AOC-4 NBFC (Ind AS)To view the return, Click Here. and the consolidated financial statement, if any, with Form AOC-4 CFS NBFC (Ind AS)To view the return, Click Here..

(1B)Inserted vide notification on Companies (Accounts) Amendment Rules, 2022 dated 11.02.2022. To view the notification, Click Here. Every company covered under the provisions of sub-section (1) to section 135 shall furnish a report on Corporate Social Responsibility in Form CSR-2To view the return, Click Here. to the Registrar for the preceding financial year (2020-2021) and onwards as an addendum to Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS), as the case may be:

Provided that for the preceding financial year (2020-2021), Form CSR-2To view the return, Click Here. shall be filed separately on or before 30th June, 2022Substituted vide Companies (Accounts) Third Amendment Rules, 2022 notification dated 31.05.2022. To view the notification, Click Here 31st May, 2022Substituted vide Companies (Accounts) Second Amendment Rules, 2022 notification dated 31.03.2022. To view the notification, Click Here 31st March 2022, after filing Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS), as the case may be.

Provided also thatInserted vide MCA Notification dated 24.09.2024 regarding Companies (Accounts) Amendment Rules, 2024. To view the notification, Click Here. for the financial year 2023-2024, Form CSR-2 shall be filed separately on or before 30th June 2025 31st March, 20251.Substituted vide MCA Notification dated 19.05.2025 regarding Companies (Accounts) Second Amendment Rules, 2025. To view the notification, Click Here.

2.Substituted vide MCA Notification dated 31.12.2024 regarding Companies (Accounts) Second Amendment Rules, 2024. To view the notification, Click Here. on or before 31st December, 2024 after filing Form No. AOC-4 or Form No. AOC-4-NBFC (Ind AS), as specified in these rules or Form No. AOC-4 XBRL as specified in the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015 as the case may be.

(1C)Inserted vide notification on Companies (Accounts) Second Amendment Rules, 2025 dated 30.05.2025. To view the notification, Click Here. Every company, along with e-form No. AOC-4,To view the return, Click Here. AOC-4 CFS,To view the return, Click Here.AOC-4 (XBRL),To view the return, Click Here.AOC-4 NBFC (Ind AS)To view the return, Click Here. or AOC-4 CFS NBFC (Ind AS)To view the return, Click Here. and the respective attachments in portable document format as required, shall also file eform Extracts of Board Report,To view the return, Click Here. Extract of Auditor's Report (Standalone),To view the return, Click Here. Extracts of Audit Report (Consolidated),To view the return, Click Here.as the case may be:

Provided that a copy of signed financial statements duly authenticated as per section 134 of the Act (including Board’s Report, auditor’s report, and other documents) in portable document format shall also be attached with XBRL Forms.

(2) The class of companies as may be notified by the Central Government from time to time, shall mandatorily file their financial statement in Extensible Business Reporting Language (XBRL) format and the Central Government may specify the manner of such filing under such notification for such class of companies.

Explanation.- For the purposes of this sub-rule, the term “Extensible Business Reporting Language” means a standardised language for communication in electronic form to express, report or file financial information by companies under this rule.

(3) The fees or additional fees referred to in sub-section (1) of section 137 and in the second proviso to the said subsection and in sub-section (2) of the said section shall be as specified in the Companies (Registration Offices and Fees) Rules, 2014.