Rule 12 Filing of financial statements and fees to be paid thereon
- Text as on
- Gazette to 31 May 2023; rule 12 current to 14 August 2026
12. Filing of financial statements and feesDefined in rule 2(1)(c): the fees as specified in the Companies (Registration Offices and Fees) Rules, 2014. to be paid thereon.-
(1) Every company shall file the financial statement with Registrar together with FormDefined in rule 2(d): Form or e Form means a form set forth in Annexure to these rules which shall be used for the matter to which it relates; 1[(da) Indian Accounting Standards means the Indian Accounting Standards referred to in rule 3 and Annexure to the Companies (Indian Accounting Standards) Rules, 2015;] AOC-4 and the consolidated financial statement, if any, with FormDefined in rule 2(d): Form or e Form means a form set forth in Annexure to these rules which shall be used for the matter to which it relates; 1[(da) Indian Accounting Standards means the Indian Accounting Standards referred to in rule 3 and Annexure to the Companies (Indian Accounting Standards) Rules, 2015;] AOC-4 CFS.
(1A) Every Non-Banking Financial Company (NBFC) that is required to comply with Indian Accounting StandardsDefined in rule 2(1)(da): the Indian Accounting Standards referred to in rule 3 and the Annexure to the Companies (Indian Accounting Standards) Rules, 2015. (Ind AS) shall file the financial statements with Registrar together with FormDefined in rule 2(d): Form or e Form means a form set forth in Annexure to these rules which shall be used for the matter to which it relates; 1[(da) Indian Accounting Standards means the Indian Accounting Standards referred to in rule 3 and Annexure to the Companies (Indian Accounting Standards) Rules, 2015;] AOC-4 NBFC (Ind AS) and the consolidated financial statement, if any, with FormDefined in rule 2(d): Form or e Form means a form set forth in Annexure to these rules which shall be used for the matter to which it relates; 1[(da) Indian Accounting Standards means the Indian Accounting Standards referred to in rule 3 and Annexure to the Companies (Indian Accounting Standards) Rules, 2015;] AOC-4 CFS NBFC (Ind AS).
(1B) Every company covered under the provisions of sub-section (1) to section 135 shall furnish a report on Corporate Social Responsibility in FormDefined in rule 2(d): Form or e Form means a form set forth in Annexure to these rules which shall be used for the matter to which it relates; 1[(da) Indian Accounting Standards means the Indian Accounting Standards referred to in rule 3 and Annexure to the Companies (Indian Accounting Standards) Rules, 2015;] CSR-2 to the Registrar for the preceding financial year (2020-2021) and onwards as an addendum to FormDefined in rule 2(d): Form or e Form means a form set forth in Annexure to these rules which shall be used for the matter to which it relates; 1[(da) Indian Accounting Standards means the Indian Accounting Standards referred to in rule 3 and Annexure to the Companies (Indian Accounting Standards) Rules, 2015;] 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), FormDefined in rule 2(d): Form or e Form means a form set forth in Annexure to these rules which shall be used for the matter to which it relates; 1[(da) Indian Accounting Standards means the Indian Accounting Standards referred to in rule 3 and Annexure to the Companies (Indian Accounting Standards) Rules, 2015;] CSR-2 shall be filed separately on or before 30th June, 2022, after filing FormDefined in rule 2(d): Form or e Form means a form set forth in Annexure to these rules which shall be used for the matter to which it relates; 1[(da) Indian Accounting Standards means the Indian Accounting Standards referred to in rule 3 and Annexure to the Companies (Indian Accounting Standards) Rules, 2015;] AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS), as the case may be:
Provided further that for the financial year 2021-2022, FormDefined in rule 2(d): Form or e Form means a form set forth in Annexure to these rules which shall be used for the matter to which it relates; 1[(da) Indian Accounting Standards means the Indian Accounting Standards referred to in rule 3 and Annexure to the Companies (Indian Accounting Standards) Rules, 2015;] CSR-2 shall be filed separately on or before 31st March, 2023 after filing FormDefined in rule 2(d): Form or e Form means a form set forth in Annexure to these rules which shall be used for the matter to which it relates; 1[(da) Indian Accounting Standards means the Indian Accounting Standards referred to in rule 3 and Annexure to the Companies (Indian Accounting Standards) Rules, 2015;] AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS), as the case may be:
Provided also that for the financial year 2022-2023, FormDefined in rule 2(d): Form or e Form means a form set forth in Annexure to these rules which shall be used for the matter to which it relates; 1[(da) Indian Accounting Standards means the Indian Accounting Standards referred to in rule 3 and Annexure to the Companies (Indian Accounting Standards) Rules, 2015;] CSR-2 shall be filed separately on or before 31st March, 2024 after filing FormDefined in rule 2(d): Form or e Form means a form set forth in Annexure to these rules which shall be used for the matter to which it relates; 1[(da) Indian Accounting Standards means the Indian Accounting Standards referred to in rule 3 and Annexure to the Companies (Indian Accounting Standards) Rules, 2015;] No. AOC-4 or FormDefined in rule 2(d): Form or e Form means a form set forth in Annexure to these rules which shall be used for the matter to which it relates; 1[(da) Indian Accounting Standards means the Indian Accounting Standards referred to in rule 3 and Annexure to the Companies (Indian Accounting Standards) Rules, 2015;] No. AOC-4-NBFC (Ind AS), as specified in these rules or FormDefined in rule 2(d): Form or e Form means a form set forth in Annexure to these rules which shall be used for the matter to which it relates; 1[(da) Indian Accounting Standards means the Indian Accounting Standards referred to in rule 3 and Annexure to the Companies (Indian Accounting Standards) Rules, 2015;] No. AOC-4 XBRL as specified in the Companies (Filing of Documents and Forms in Extensible Business Reporting LanguageExplained in rule 12(2): a standardised language for communication in electronic form to express, report or file financial information by companies under that rule.) Rules, 2015 as the case may be:
Provided also that for the financial year 2023-2024, FormDefined in rule 2(d): Form or e Form means a form set forth in Annexure to these rules which shall be used for the matter to which it relates; 1[(da) Indian Accounting Standards means the Indian Accounting Standards referred to in rule 3 and Annexure to the Companies (Indian Accounting Standards) Rules, 2015;] CSR-2 shall be filed separately on or before 30th June 2025 after filing FormDefined in rule 2(d): Form or e Form means a form set forth in Annexure to these rules which shall be used for the matter to which it relates; 1[(da) Indian Accounting Standards means the Indian Accounting Standards referred to in rule 3 and Annexure to the Companies (Indian Accounting Standards) Rules, 2015;] No. AOC-4 or FormDefined in rule 2(d): Form or e Form means a form set forth in Annexure to these rules which shall be used for the matter to which it relates; 1[(da) Indian Accounting Standards means the Indian Accounting Standards referred to in rule 3 and Annexure to the Companies (Indian Accounting Standards) Rules, 2015;] No. AOC-4-NBFC (Ind AS), as specified in these rules or FormDefined in rule 2(d): Form or e Form means a form set forth in Annexure to these rules which shall be used for the matter to which it relates; 1[(da) Indian Accounting Standards means the Indian Accounting Standards referred to in rule 3 and Annexure to the Companies (Indian Accounting Standards) Rules, 2015;] No. AOC-4 XBRL as specified in the Companies (Filing of Documents and Forms in Extensible Business Reporting LanguageExplained in rule 12(2): a standardised language for communication in electronic form to express, report or file financial information by companies under that rule.) Rules, 2015 as the case may be.
(1C) Every company, along with e-formDefined in rule 2(d): Form or e Form means a form set forth in Annexure to these rules which shall be used for the matter to which it relates; 1[(da) Indian Accounting Standards means the Indian Accounting Standards referred to in rule 3 and Annexure to the Companies (Indian Accounting Standards) Rules, 2015;] 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 eform Extracts of Board Report, Extract of Auditor's Report (Standalone), Extracts of Audit Report (Consolidated), as the case may be:
Provided that a copy of signed financial statements duly authenticated as per section 134 of the ActDefined in rule 2(a): Act means the Companies Act, 2013 (18 of 2013) (including Board's Report, auditor's 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 LanguageExplained in rule 12(2): a standardised language for communication in electronic form to express, report or file financial information by companies under that rule. (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 LanguageExplained in rule 12(2): a standardised language for communication in electronic form to express, report or file financial information by companies under that rule." means a standardised language for communication in electronic formDefined in rule 2(d): Form or e Form means a form set forth in Annexure to these rules which shall be used for the matter to which it relates; 1[(da) Indian Accounting Standards means the Indian Accounting Standards referred to in rule 3 and Annexure to the Companies (Indian Accounting Standards) Rules, 2015;] to express, report or file financial information by companies under this rule.
(3) The feesDefined in rule 2(1)(c): the fees as specified in the Companies (Registration Offices and Fees) Rules, 2014. or additional feesDefined in rule 2(1)(c): the fees as specified in the Companies (Registration Offices and Fees) Rules, 2014. 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 sectionDefined in rule 2(f): section means the section of the Act; (2) The words and expressions used in these rules but not defined and defined in the Act or in the Companies (Specification of definitions details) Rules, 2014, shall have the meanings respectively assigned to them in the Act or in the said Rules. 1. Ins. by G.S.R. 680(E), dated... shall be as specified in the Companies (Registration Offices and FeesDefined in rule 2(1)(c): the fees as specified in the Companies (Registration Offices and Fees) Rules, 2014.) Rules, 2014.
1. Subs. by G.S.R. 680(E), dated 4th September, 2015, for "(1) Every company shall file the financial statements with Registrar together with FormDefined in rule 2(d): Form or e Form means a form set forth in Annexure to these rules which shall be used for the matter to which it relates; 1[(da) Indian Accounting Standards means the Indian Accounting Standards referred to in rule 3 and Annexure to the Companies (Indian Accounting Standards) Rules, 2015;] AOC-4."
2. Ins. by G.S.R. 60(E), dated 30th January, 2020 (Companies (Accounts) Amendment Rules, 2020).
3. Ins. by G.S.R. 107(E), dated 11th February, 2022 (Companies (Accounts) Amendment Rules, 2022), which also inserted FormDefined in rule 2(d): Form or e Form means a form set forth in Annexure to these rules which shall be used for the matter to which it relates; 1[(da) Indian Accounting Standards means the Indian Accounting Standards referred to in rule 3 and Annexure to the Companies (Indian Accounting Standards) Rules, 2015;] CSR-2 in the AnnexureDefined in rule 2(b): Annexure means the Annexure to these rules.
4. The date was "31st March, 2022" as inserted; subs. as "31st May, 2022" by G.S.R. 235(E), dated 31st March, 2022 and as "30th June, 2022" by G.S.R. 407(E), dated 31st May, 2022.
5. Ins. by G.S.R. 407(E), dated 31st May, 2022 (Companies (Accounts) Third Amendment Rules, 2022).
6. Ins. by G.S.R. 408(E), dated 31st May, 2023 (Companies (Accounts) Second Amendment Rules, 2023).
7. Ins. by a notification later than 31st May, 2023. The date in this proviso ran first to 31st December, 2024, then to 31st March, 2025, and now to 30th June 2025.
8. Ins. by a notification later than 31st May, 2023.