valid as on 22/10/2020

9.1.12-Companies (Accounts) Rules, 2014

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

(1) Every company shall file the with Registrar together with    .

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 and the consolidated financial statement, if any, with .

(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.

 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

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

Inserted vide Companies (Accounts) Second Amendment Rules,2015 To view the notification,Click Here
To view the return,Click Here
Inserted vide notification on Companies (Accounts) Amendment Rules, 2020 dated 30.01.2020. To view the notification, Click Here.
To view the return, Click Here.
To view the return, Click Here.

Companies (Accounts) Second Amendment Rules, 2015 dated 04/09/2015


The Companies (Accounts) Amendment Rules, 2017 dated 7/11/2017


Circular for relaxation of additional fee for AOC-4 XBRL (Ind AS) dated 27.04.2018


Circular to extend last date to file e-Forms AOC-4, AOC (CFS) AOC-4 XBRL and MGT-7 by Companies having their registered office in State of Kerala dated 05.10.2018


General Circular 13/2017


General Circular 14/2017


General Circular No. 01/2018 dated 28.03.2018


AOC-4 CFS Form for filing consolidated financial statements and other documents with the Registrar


Form AOC-4


Form AOC-4 effective from 7/11/2017


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