XBRL is required by almost all corporate companies to furnish their compliance with the Ministry of Corporate Affairs. As the XBRL format is widely used in corporate companies, it is an encrypted way to share the financial details of the business to the government and has been done through the help of software. The XBRL filing has to be done on time and here we have showcased the timeline and due dates to file the XBRL as per the demand of the MCA.
XBRL Filing Due Dates for FY 2023-24
| Name of E-form | Purpose of E-form | Due date of Filing | Due date for FY 2023-24 |
|---|---|---|---|
| Form AOC-4 (XBRL) | Filing of Annual Accounts in XBRL mode | 30 days from the conclusion of the AGM | 29 October 2024 (If AGM held on 30 September, 2024) |
| Form AOC-4 (XBRL) for IND AS based Financial Statement | Filing of Annual Accounts based on Indian Accounting Standards in XBRL mode | 30 days from the conclusion of the AGM | 29 October 2024 (If AGM held on 30 September, 2024) |
| Form CRA-4 | Filing of Cost Audit Report | 30 days from the receipt of Cost Audit Report | 30 days from the receipt of Cost Audit Report |
| Form AOC-4 (NBFC) IND and Form AOC-4 CFS (NBFC) IND | Filing of Annual Accounts based on Indian Accounting Standard for Non-Banking financial institutions NBFC | 30 days from the conclusion of the AGM | 30 days from the conclusion of the AGM |
The Concept of Penalty/Additional Fees
NOTE: The additional Fee for E-form AOC-4 (XBRL and Non-XBRL) and Form MGT-7 after the due date is INR 100 per day with effect from 1st July 2018.
Penalty for other forms and Docs
| Period of Delays | Fees |
|---|---|
| Up to 30 days | 2 times of normal fees |
| More than 30 days and up to 60 days | 4 times of normal fees |
| More than 60 days and up to 90 days | 6 times of normal fees |
| More than 90 days and up to 180 days | 10 times of normal fees |
| More than 180 days and up to 270 days | 12 times of normal fees |
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