In continuation of the Ministry of Corporate Affairs’ General Circular No. 13/2017 dated October 26, 2017, General Circular No. 01/2018 dated March 28, 2018 and upon consideration of requests received from various stakeholders for extending the last date of filing of A0C-4 XBRL E-Forms using Ind AS under the Companies Act, 2013, the MCA has decided to extend the last date for filing of A0C-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 May 31, 2018.
[General Circular No. 04/2018]