The MCA has announced further relaxation of additional fees and extension of last date upto 30 April 2018 for filing of AOC-4 XBRL E-Forms by Companies adhering to Ind AS under the Companies Act, 2013.

All companies required to prepare or voluntarily preparing their financial statements in accordance with Companies (Indian Accounting Standards) Rules, 2015 for financial year 2016-2017 are required to file their statements only in XBRL format. The draft taxonomy for Ind AS has been uploaded since 30.06.2017 in order to enable the stakeholders to familiarize themselves with the new requirements. The development of tools necessary for deployment of the taxonomy for XBRL filing is ready but upon  requests 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, it has been decided to extend the last date for filing till 30 April 2018 without additional fee .