The MCA vide General circular no. 13/2017 dated 26.10.2017 has extended the last day of filing of form AOC-4 XBRL for such Companies using Indian Accounting Standards for the financial year 2016-17 without additional fees till 31.03.2018.
The said General Circular can be accessed from the following link: MCA Gen Circular_13_26.10.2017_Relaxation of addtnl fees AOC-4 (IND AS)