{"id":28621,"date":"2020-02-01T14:30:21","date_gmt":"2020-02-01T09:00:21","guid":{"rendered":"https:\/\/enterslice.com\/learning\/?p=28621"},"modified":"2021-01-04T16:10:36","modified_gmt":"2021-01-04T10:40:36","slug":"mca-extends-the-last-date-for-filing-of-aoc-4-nbfc","status":"publish","type":"post","link":"https:\/\/enterslice.com\/learning\/mca-extends-the-last-date-for-filing-of-aoc-4-nbfc\/","title":{"rendered":"MCA extends the last date for filing of AOC-4 NBFC"},"content":{"rendered":"<p><strong><em>The last date for filing of AOC-4\n<a class=\"glossaryLink\"  aria-describedby=\"tt\"  data-cmtooltip=\"&lt;div class=glossaryItemTitle&gt;NBFC&lt;\/div&gt;&lt;div class=glossaryItemBody&gt;Non-Banking Financial Companies (NBFC) operate similarly to banks but do not possess the legal status of a bank. Registered under the Companies Act 2013 and governed by the RBI Act&amp;#039;s section(...)&lt;\/div&gt;\"  href=\"https:\/\/enterslice.com\/learning\/terms\/nbfc\/\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'>NBFC<\/a> (Ind AS) and AOC-4 CFS NBFC (Ind AS) has been extended to 31<sup>st<\/sup>\nMarch, 2020<\/em><\/strong><\/p>\n\n\n\n<p>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 <strong><a href=\"https:\/\/enterslice.com\/learning\/form-aoc-4-cfs-companies-accounts-amendment-rules-2020\/\">filing of AoC-4 NBFC <\/a><\/strong>(Ind AS) and AoC-4 CFS NBFC (Ind AS) for all eligible Companies for <strong>FY 2018-19 <\/strong>underthe Companies Act 2013<strong>.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What is AOC-4 Form\nfiling?<\/h2>\n\n\n\n<p>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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Who has to file AOC\n4 XBRL?<\/h2>\n\n\n\n<p>The following Companies have to file AOC 4<strong> <a href=\"https:\/\/enterslice.com\/xbrl-filings\">XBRL<\/a><\/strong>:<\/p>\n\n\n\n<ul><li>All the companies listed with any of the stock exchange in India and their Indian subsidiaries.<\/li><li>The Companies which have a capital of Rs 5 crores or above.<\/li><li>All the Companies with a turnover of 100 crores or more.<\/li><li>All the Companies which were covered till date under the Companies Rules 2011.<\/li><\/ul>\n\n\n\n<p><strong>Also, Read:<\/strong> <mark><a href=\"https:\/\/enterslice.com\/learning\/requisite-for-conversion-of-nbfc-into-banks\/\" target=\"_blank\" rel=\"noreferrer noopener\">Requisite for the Conversion of NBFC into Banks<\/a><\/mark>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Documents Needed\nwith Form AOC 4<\/h2>\n\n\n\n<p>Following are the\ndocuments needed with Form AoC 4:<\/p>\n\n\n\n<ul><li>Balance Sheet with its notes<\/li><li>Profit and Loss Statement with its notes.<\/li><li>Cash Flow Statement<\/li><li>Statement of change in Equity<\/li><li>Reports from the Auditor<\/li><li>Reports from the Board<\/li><li>Corporate Social Responsibility Report, if any<\/li><li>Statement of Subsidiaries in Form AOC-1, if any<\/li><li>Other relevant documents.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Fees for filing AOC\n4<\/h2>\n\n\n\n<p>The fees applicable to\nfile AOC 4 based on the share capital are as follows:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\n  Nominal Share\n  Capital\n  <\/td><td>\n  Fees Applicable\n  <\/td><\/tr><tr><td>\n  Less than 1,00,000\n  <\/td><td>\n  Rs 200 per document\n  <\/td><\/tr><tr><td>\n  1,00,000 to 4,99,999\n  <\/td><td>\n  Rs 300 per document\n  <\/td><\/tr><tr><td>\n  5,00,000 to\n  24,99,999\n  <\/td><td>\n  Rs 400 per document\n  <\/td><\/tr><tr><td>\n  25,00,000 to\n  99,99,999\n  <\/td><td>\n  Rs 500 per document\n  <\/td><\/tr><tr><td>\n  1,00,00,000 and\n  above\n  <\/td><td>\n  Rs 600 per document\n  <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>As per\nMCA two new e-forms, namely AoC-4 NBFC (Ind AS) and AoC-4 CFS NBFC (Ind AS) are\nlikely to be deployed on 31st January 2020 and 17th February 2020 respectively.<\/p>\n\n\n\n<p>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&nbsp;<strong>31st March 2020&nbsp;<\/strong>without the payment of an&nbsp;additional fee.<\/p>\n\n\n<a href=\"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2020\/02\/NBFC-MCA-Extended.pdf\" class=\"pdfemb-viewer\" style=\"width: 767px; \" data-width=\"767\" data-height=\"max\" data-toolbar=\"bottom\" data-toolbar-fixed=\"on\">NBFC-MCA-Extended<br><\/a>\n<p class=\"wp-block-pdfemb-pdf-embedder-viewer\"><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":26,"featured_media":28622,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[2611,6],"tags":[],"acf":{"service_id":"57"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v14.6.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>MCA extends the last date for filing of AOC-4 NBFC - Enterslice<\/title>\n<meta name=\"description\" content=\"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\" \/>\n<meta name=\"robots\" content=\"index, follow\" \/>\n<meta name=\"googlebot\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta name=\"bingbot\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/enterslice.com\/learning\/mca-extends-the-last-date-for-filing-of-aoc-4-nbfc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"MCA extends the last date for filing of AOC-4 NBFC - Enterslice\" \/>\n<meta property=\"og:description\" content=\"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\" \/>\n<meta property=\"og:url\" content=\"https:\/\/enterslice.com\/learning\/mca-extends-the-last-date-for-filing-of-aoc-4-nbfc\/\" \/>\n<meta property=\"og:site_name\" content=\"Enterslice\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/enterslice\" \/>\n<meta property=\"article:published_time\" content=\"2020-02-01T09:00:21+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-01-04T10:40:36+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2020\/02\/MCA-Extends-The-Last-Date-For-Filing-of-AoC-4-NBFC.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"670\" \/>\n\t<meta property=\"og:image:height\" content=\"352\" \/>\n<meta name=\"twitter:card\" content=\"summary\" \/>\n<meta name=\"twitter:creator\" content=\"@enterslice\" \/>\n<meta name=\"twitter:site\" content=\"@enterslice\" \/>\n<!-- \/ Yoast SEO plugin. -->","authorName":"Shubham Chauhan","authorImageUrl":"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2019\/10\/IMG_20191011_160437__01.jpg","authorDescription":"A passionate legal content writer, a nature enthusiast, an avid reader, and a part-time thinker. By means of conducting in-depth research on industry related topics, Shubham often builds flawless and intelligible legal content for populace from all walks of life.","postViews":410,"readingTime":2,"nextPost":{"id":28636,"slug":"an-overview-of-tds-on-professional-fees-fees-for-technical-services-royalty-section-194j"},"prevPost":{"id":28589,"slug":"union-budget-2020-21-live-from-parliament"},"featuredMediaUrl":"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2020\/02\/MCA-Extends-The-Last-Date-For-Filing-of-AoC-4-NBFC.jpg","postTerms":"MCA Notification","_links":{"self":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/posts\/28621"}],"collection":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/users\/26"}],"replies":[{"embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/comments?post=28621"}],"version-history":[{"count":0,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/posts\/28621\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/media\/28622"}],"wp:attachment":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/media?parent=28621"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/categories?post=28621"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/tags?post=28621"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}