The Ministry issued General Circular No.30/2012 Dated 28.09.2012, In order to ensure smooth filing and to avoid last minute rush, the due date of filing of e-forms 23AC(Non-XBRL) and 23ACA (Non XBRL) as per new schedule VI is extended in following manner without any additional fee :-
Company holding AGM or whose due date for holding AGM is on or before 20.09.2012, the time limit will be 03.11.2012 or due date of filing, whichever is later.
Company holding AGM or whose due date for holding AGM is on or after 21.09.2012, the time limit will be 22.11.2012 or due date of filing, whichever is later.
As per General Circular No. 16/2012 issued by the Ministry of Corporate Affairs on 6th July 2012, all companies referred to in para 2 of the said circular will be allowed to file their financial statements in XBRL mode without any additional fee/ penalty up to 15th November, 2012 or within 30 days from the date of their AGM, whichever is later.
Cost Audit and Compliance Report
As per General Circular No. 18/2012 dated 26.07.2012,, MCA had notified the last date for XBRL filing of Cost Compliance Report and Cost Audit report as 31.12.2012.
The validation tool is available on the MCA site.