Ministry of Corporate Affairs, General Circular No. 04/2018 dated 27th April, 2018 regarding Relaxation of additional fees and extension of last date of filing of AOC-4 XBRL E-Forms using Ind AS under the Companies Act 2013, reads as follows:-
In continuation of this Ministry's General Circular No. 13/2017 dated 26th October, 2017, General Circular No. 01/2018 dated 28th March, 2018 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 31st May, 2018.