MCA vide General Circular No. 04/2018 on Friday, 27th April, 2018 in continuation with General Circular No.13/2017 dated 26.10.2017 , General Circular No.1/2018 dated 28.03.2018 and upon consideration of request 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, has been decided to extend the last date of 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.
The said Circular can be accessed from the following link: MCACircular No.4-2018_Extension of AOC4 XBRL filing