MCA has announced further relaxation of additional fees and extension of last date upto 31/05/2018 for filing of AOC-4 XBRL E-Forms by Companies adhering to Ind AS Rules under the Companies Act, 2013.
MCA General Circular 4/2018 dt. 27/04/2018: AOC-4 XBRL Due Date further Extended upto 31/05/2018
In continuation of this Ministry’s General Circular No. 13/2017 dated 26/10/2017, General Circular No. 1/2018 dated 28/03/2018 and upon consideration of requests received from various stakeholders for extending the last date of filing of ADC-4 XBRL E-Forms using Ind AS under the Companies Act, 2013, it has been decided to extend the last date for filing of ADC-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 the financial year 2016-17, without additional fee till 31/05/2018.
MCA General Circular 1/2018 dt. 28/03/2018: AOC-4 XBRL Due Date Extended upto 30/04/2018
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 the financial year 2016-17, without additional fee till 30/04/2018.
MCA General Circular 13/2017 dt. 26/10/2017: AOC-4 XBRL Due Date Extended upto 31/03/2018
All companies required to prepare or voluntarily preparing their financial statements in accordance with Companies (Indian Accounting Standards) Rules, 2015 for financial year 2016-2017 are required to file their statements only in XBRL format. The draft taxonomy for Ind AS has been uploaded since 30.06.2017 in order to enable the stakeholders to familiarize themselves with the new requirements. The development of tools necessary for deployment of the taxonomy for XBRL filing is expected to be completed by 28.02.2018. It has, therefore, been decided to extend the last date for filing of AOC-4 XBRL for such companies for the financial year 2016-17 without additional fee till 31st March, 2018. The filing should be made by these companies accordingly when the Ind AS based XBRL taxonomy is deployed, for which a separate intimation would be given to all the stakeholders.
Related Posts:
Due Date Extended upto 28/11/2017 for ROC Annual Returns Filing 2016-17: MCA