MCA vide General Circular No. 10/2015 has stated that e‑forms AOC‑4, AOC-4-XBRL (Format of filing Financial Statements) and MGT‑7 (Form of Annual return) are being developed and shall be made available latest by 30th Sep 2015. Separate e‑form AOC-4-CFS for filing Consolidated Financial Statement (CFS) shall be made available latest by October 2015.
In view of the above, MCA has decided to relax additional fee payable on e‑forms AOC‑4, AOC-4-XBRL and MGT‑7 upto 31st Oct 2015. Similar relaxation will also be available for filing CFS upto 30th Nov 2015.
This is a welcome move whereby corporates will not be burdened with additional fees for delayed release of e‑forms by MCA.
For details please refer to the Circular which is attached in the following link