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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.]

(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.