MCA Notification NBFC

MCA extends the last date for filing of AOC-4 NBFC

filing of AoC-4 NBFC

The last date for filing of AOC-4 NBFC (Ind AS) and AOC-4 CFS NBFC (Ind AS) has been extended to 31st March, 2020

The Ministry of Corporate Affairs (MCA) has issued a notice to all Regional Directors, Registrar of Companies, and Stakeholders regarding the relaxation of additional fees and extension of the last date of filing of AoC-4 NBFC (Ind AS) and AoC-4 CFS NBFC (Ind AS) for all eligible Companies for FY 2018-19 underthe Companies Act 2013.

What is AOC-4 Form filing?

Form AoC 4 is used for filing the financial statements of a Company for every financial year with the registrar of Companies. The Company has to duly furnish the Form within 30 days of its Annual General Meeting.

Who has to file AOC 4 XBRL?

The following Companies have to file AOC 4 XBRL:

  • All the companies listed with any of the stock exchange in India and their Indian subsidiaries.
  • The Companies which have a capital of Rs 5 crores or above.
  • All the Companies with a turnover of 100 crores or more.
  • All the Companies which were covered till date under the Companies Rules 2011.

Also, Read: Requisite for the Conversion of NBFC into Banks.

Documents Needed with Form AOC 4

Following are the documents needed with Form AoC 4:

  • Balance Sheet with its notes
  • Profit and Loss Statement with its notes.
  • Cash Flow Statement
  • Statement of change in Equity
  • Reports from the Auditor
  • Reports from the Board
  • Corporate Social Responsibility Report, if any
  • Statement of Subsidiaries in Form AOC-1, if any
  • Other relevant documents.

Fees for filing AOC 4

The fees applicable to file AOC 4 based on the share capital are as follows:

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Nominal Share Capital Fees Applicable
Less than 1,00,000 Rs 200 per document
1,00,000 to 4,99,999 Rs 300 per document
5,00,000 to 24,99,999 Rs 400 per document
25,00,000 to 99,99,999 Rs 500 per document
1,00,00,000 and above Rs 600 per document

As per MCA two new e-forms, namely AoC-4 NBFC (Ind AS) and AoC-4 CFS NBFC (Ind AS) are likely to be deployed on 31st January 2020 and 17th February 2020 respectively.

The deployment of new e-forms has led to the extension of the last date for filing of AoC-4 NBFC (Ind AS) and AoC-4 CFS NBFC (Ind AS) for all eligible companies for FY 2018-19. Earlier the last date to file AoC-4 was 30th November 2019. However, now the date has been extended till 31st March 2020 without the payment of an additional fee.


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