According to the recommendations on Ministry of Corporate Affairs portal, the XBRL filing for financial years starting from or after 01.04.2014 is necessary to be furnished via the updated C&I taxonomy. It is the responsibility of stakeholders to verify by themselves about to use only latest taxonomy ahead of furnishing AOC-4 XBRL.
A new version of MCA XBRL Validation Tool V3.0.6 is out and CSR reporting Business Rules concerning to the XBRL C&I taxonomy 2016 has amended, so it will be better to be attentive while furnishing AOC-4 XBRL Validation Tool V3.0.6.
XBRL Filing Due Dates for FY 2016-17 and 2017-18
|Name of E-form||Purpose of E-form||Due date of Filing||Due date for FY 2016-2017 and (2017-18)|
|Form AOC-4 (XBRL)||Filing of Annual Accounts in XBRL mode||30 days from the conclusion of the AGM||31st December 2018
|Form AOC-4 (XBRL) for IAS 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
|Form CRA-4||Filing of Cost Audit Report||30 days from the receipt of Cost Audit Report||31st December 2018 (Official Notification)|
The Additional Late Fee Penalty:
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 Documents, Files & Forms 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|