The MCA vide its circular dated 27 April 2018 has extended last date of filing AOC-4 XBRL till 31 May 2018 without additional fee. The benefit of extension is applicable on all companies required to prepare or voluntarily preparing their financial statements in XBRL format in accordance with Companies (Indian Accounting Standards) Rules, 2015 for financial year 2016-17. Source: http://www.mca.gov.in/Ministry/pdf/Circular042704_27042018.pdf