Rule 12 - Filing of financial statements and fees to be paid thereon - Companies (Accounts) Rules, 2014

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 AOC-4 and the consolidated financial statement, if any, with Form AOC-4 CFS. ] 2 [ (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). ] 3 [ (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 5 [ 30th June, 2022 ] , after filing Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS), as the case may be. ] 6 [ 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 ] 7 [ 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. ] 8 [ Provided also that for the financial year 2023-2024, Form CSR-2 shall be filed separately 10 [ on or before 30th June, 2025 ] 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. ] 11 [ (1C) Every company, along with the relevant e-Form No. AOC-4, AOC-4 CFS, AOC-4 XBRL, AOC-4 NBFC (Ind AS) or AOC-4 CFS NBFC (Ind AS) and the respective attachments in portable document format as required, shall also file e-Form Extract of Board Report, Extract of Auditor s Report (Standalone) and Extract of Auditor s Report (Consolidated), as the case may be: Provided that a copy of signed financial statements duly authenticated as per section 134 of the Act (including Board s report, auditors report and other documents) in portable document format shall also be attached with XBRL Forms. ] (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. *********** NOTES:- 1 . Substituted vide F. No.1/19/2013-CL-V-Part - Dated 4-9-2015 before it was read as, (1) Every company shall file the financial statements with Registrar together with Form AOC-4. 2 . Inserted vide Notification No. F. No. 1/19/2013-CL-V-Part III dated 30-01-2020 3 . Inserted vide Notification No. G.S.R. 107 (E) dated 11-02-2022 4 . Substituted vide Notification No. G.S.R. 235(E) dated 31-03-2022 before it was read as, 31st March 2022 5 . Substituted vide Notification No. G.S.R. 407(E) dated 31-05-2022 before it was read as, 4 [31st May, 2022] 6 . Inserted vide Notification No. G.S.R. 407(E) dated 31-05-2022 7 . Inserted vide Notification No. G.S.R. 408(E) dated 31-05-2023 8 . Inserted vide Notification No. G.S.R. 587(E) dated 24-09-2024 9 . Substituted vide Notification No. G.S.R. 794(E) dated 31-12-2024 before it was read as, on or before 31 st December, 2024 10 . Substituted vide Notification No. G.S.R. 317(E) dated 19-05-2025 before it was read as, 9 [ on or before 31st March, 2025 ] 11 . Inserted vide Notification No. G.S.R. 357(E) dated 30-05-2025 w.e.f. 14-07-2025