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12 Filing of Financial Statements and Fees to be Paid Thereon (1) 1[Every company shall file the financial statements with Registrar together with Form 2AOC-4and the consolidated financial statements,if any, with form 2AOC-4 CFS.] 3[(1A) Every Non-Banking Financial Company (NBFC) that is required to comply with Indian Accounting Standards (Ind AS) shall file the financial statements with Registrar together with Form AOC-4 NBFC (Ind AS) and the consolidated financial statement, if any, with Form AOC-4 CFS NBFC (Ind AS).] 4[(1B) Every company covered under the provisions of sub-section (1) to section 135 shall furnish a report on Corporate Social Responsibility in Form CSR-2 to the Registrar for the preceding financial year (2020-2021) and onwards as an addendum to Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS), as the case may be: Provided that for the preceding financial year (2020-2021), Form CSR-2 shall be filed separately on or before 6[30th June, 2022], after filing Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS), as the case may be.] 7[Provided further that for the financial year 2021-2022, Form CSR-2 shall be filed separately on or before 31st March, 2023 after filing Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS), as the case may be.] 8[Provided also that for the financial year 2022-2023, Form CSR-2 shall be filed separately on or before 31st March, 2024 after filing Form No. AOC-4 or Form No. AOC-4-NBFC (Ind AS), as specified in these rules or Form No. AOC-4 XBRL as specified in the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015 as the case may be.] (2) The class of companies as may be notified by the Central Government from time to time, shall mandatorily file their financial statement in Extensible Business Reporting Language (XBRL) format and the Central Government may specify the manner of such filing under such notification for such class of companies. Explanation.- For the purposes of this sub-rule, the term "Extensible Business Reporting Language" means a standardised language for communication in electronic form to express, report or file financial information by companies under this rule. (3) The fees or additional fees referred to in sub-section (1) of section 137 and in the second proviso to the said sub-section and in sub-section (2) of the said section shall be as specified in the Companies (Registration Offices and Fees) Rules, 2014.
Amendments
1. Substituted by Notification dated 4th september, 2015. In rule 12, for sub-rule (1), "Every company shall file the financial statements with Registrar together with Form AOC-4 " the following sub-rule shall be substituted, namely:- "Every company shall file the financial statements with Registrar together with Form AOC-4 and the consolidated financial statements,if any, with form AOC-4 CFS." 2.Substituted by the Companies (Accounts) Amendment Rules, 2017 dated 7th November 2017. 3. Inserted by Notification the Companies (Accounts) Amendment Rules, 2020. dated 30th January, 2020 4. Inserted by Notification the Companies (Accounts) Amendment Rules, 2022. 5. Substituted by Notification Companies (Accounts) Second Amendment Rules, 2022 Dated 31st March, 2022 in proviso to sub-rule (1B),for the figures, letters and words 31st March 2022 the following sub-rule shall be substituted, namely:- 31st May 2022 6. Substituted by Notification Companies (Accounts) third Amendment Rules, 2022 Dated 31st May, 2022 in proviso to sub-rule (1B),for the figures, letters and words 5[31st May 2022] the following sub-rule shall be substituted, namely:- 30th June, 2022 7. Inserted by Notification Companies (Accounts) Third Amendment Rules, 2022 Dated 31st May, 2022 8. Inserted by Notification Companies (Accounts) Third Amendment Rules, 2023 Dated 31st May, 2023
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