Rule 12Chapter 17

Filing of financial statements and fees to be paid thereon

(1)

Every company shall file the financial statement with Registrar together with Form AOC-4 . and the consolidated financial statement, if any with Form AOC-4 . CFS .

(1A)

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) and the consolidated financial statement, if any, with Form AOC-4 CFS NBFC (Ind AS).

(1B)

Every company covered under the provisions of sub-section (1) to section 135 shall furnish a report on Corporate Social Responsibility in Form CSR-2 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:

Proviso

Provided that for the preceding financial year (2020-2021), Form CSR-2 shall be filed separately on or before 30th June, 2022 31st May, 2022 31st March 2022 , after filing Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS), as the case may be.

Proviso

Provided further that for the financial year 2021-2022, Form CSR-2 shall be filed separately on or before 31st March, 2023 after filing Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS), as the case may be.

Proviso

Provided also that for the financial year 2022-2023, Form CSR-2 shall be filed separately on or before 31st March, 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.

Proviso

Provided also that for the financial year 2023-2024, Form CSR-2 shall be filed separately on or before 30th June 2025 31st March, 2025 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)

Every company, along with e-form No. AOC-4, AOC-4 CFS, AOC-4 (XBRL), AOC-4 NBFC (Ind AS) or AOC-4 CFS NBFC (Ind AS) and the respective attachments in portable document format as required, shall also file eform Extracts of Board Report, Extract of Auditor's Report (Standalone), Extracts of Audit Report (Consolidated), as the case may be:

Proviso

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.

Notes, amendments & references (20)

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

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

Inserted vide Companies (Accounts) Second Amendment Rules,2015 To view the notification, Click Here

AOC-4 . CFS 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 .

Inserted vide notification on Companies (Accounts) Amendment Rules, 2022 dated 11.02.2022. To view the notification, Click Here .

Substituted vide Companies (Accounts) Third Amendment Rules, 2022 notification dated 31.05.2022. To view the notification, Click Here

31st May, 2022 Substituted vide Companies (Accounts) Second Amendment Rules, 2022 notification dated 31.03.2022. To view the notification, Click Here

Inserted vide notification on Companies (Accounts) Third Amendment Rules, 2022 dated 31.05.2022. To view the notification, Click Here .

Inserted vide MCA Notification dated 31.05.2023 regarding Companies (Accounts) Second Amendment Rules, 2023. To view the notification, Click Here .

Inserted vide MCA Notification dated 24.09.2024 regarding Companies (Accounts) Amendment Rules, 2024. To view the notification, Click Here .

31st March, 2025 1.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 .

Inserted vide notification on Companies (Accounts) Second Amendment Rules, 2025 dated 30.05.2025. To view the notification, Click Here .