MCA vide General Circular No. 10/2015 dated 13th July, 2015 extended the time limit for filing of Forms MGT-7 (Annual Return), Form AOC 4 & AOC 4 XBRL (Financial Statements) without additional fees upto 31/10/2015.

For Companies that are required to file Consolidated Financial Statement (CFS) but not XBRL, a separate  form with the nomenclature AOC 4-CFS shall be brought out by October, 2015 & same shall be allowed to be filed without additional fees upto 30/11/2015.

The circular can be accessed at the following link: General Circular 10-dated 13072015