On 2-6-2023, the Ministry of Corporate Affairs (‘MCA’) notified the Companies (Accounts) Second Amendment Rules, 2023 to amend the Companies (Accounts) Rules, 2014. The provisions came into force on 2-6-2023.
Rule 12 relating to Filing of financial statements and fees to be paid thereon has been revised whereby it is directed by the MCA that Form CSR-2 will be filed separately on or before 31-3-2024 after filing the Form No. AOC-4 (used to file financial statements for each financial year with the Registrar of Companies (Registrar Of Companies)) or Form No. AOC-4-NBFC (Ind AS) (Form for All NBFCs and their subsidiaries, holding, associate companies or joint ventures having a net worth of Rs. 500 crore or more).
Form No. AOC-4 XBRL as specified in the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015 also comes under the preview of this revised rule.