Instruction Kit for AoC-4 CFS NBFC (Ind AS)

Form for filing consolidated financial statement and other documents with the Registrar

Table of Contents
About this Document .................................................................................................................................. 1
Part I – Law(s) Governing the eForm ....................................................................................................... 2
Overview ................................................................................................................................................... 2
Section and Rule reference ....................................................................................................................... 2
Part II – Instructions to fill the eForm ...................................................................................................... 2
Common Instructions to fill eForm........................................................................................................... 9
Part III - Important Points for Successful Submission.......................................................................... 10
Fee Rules................................................................................................................................................. 10
Email ....................................................................................................................................................... 11
Annexure A ............................................................................................................................................. 12
Annexure B ............................................................................................................................................. 13

About this Document

The Instruction Kit has been prepared to help you file eForms with ease. This document provides
references to law(s) governing the eForms, instructions to fill the eForm at field level and common
instructions to fill all eForms. The document also includes important points to be noted for successful
submission.

User is advised to refer instruction kit specifically prepared for each eForm.

This document is divided into following sections:

Part I – Laws Governing the eForm

Part II – Instructions to fill the eForm

Part III – Important Points for Successful Submission

Click on any section link to refer to the section.

 Instruction Kit for AoC-4 CFS NBFC (Ind AS)
Form for filing consolidated financial statement and other documents with the Registrar

Part I – Law(s) Governing the eForm

Overview
Every NBFC (Ind AS) company having one or more subsidiaries is required to prepare the
consolidated financial statements of the company and of all the subsidiaries. Such financial
statements, duly adopted in the annual general meeting of the company, shall be filed with the
Registrar within thirty days of the date of annual general meeting via e-Form AOC-4 CFS NBFC
(Ind AS).
In case the financial statements could not be adopted in the AGM held then un-adopted
consolidated financial statements shall be filed within 30 days of date of AGM (due date of AGM
if AGM not held or extended due date if any). If AGM is not held for any reason, then such
financial statements shall be filed with the Registrar within thirty days of the last date before which
the annual general meeting should have been held.
In case company needs to revise the consolidated financial statement or Board’s report
under provisions of section 130 or section 131, then revised consolidated financial statements shall
also be filed via e-Form AOC-4 CFS NBFC (Ind AS).

Section and Rule reference

Section 137 of the Companies Act.2013 and rules made thereunder (Refer Annexure A)

Part II – Instructions to fill the eForm

Specific Instructions to fill the eForm AOC-4 CFS NBFC (Ind AS) at Field Level

Instructions to fill the eForm are tabulated below at field level. Only important fields that require
detailed instructions to be filled in eForm are explained. Self-explanatory fields are not discussed.

Field No. Field name Instructions

Please use Internet Explorer version 9 or above and Adobe Reader 11 for filing this form.
SEGMENT- I: INFORMATION AND PARTICULARS IN RESPECT OF BALANCE
SHEET
Part A: I. General information of the company
1(a) Corporate Identity Enter the Valid CIN of the company. You may find CIN by
Number (CIN) entering existing registration number or name of the
company on the MCA website www.mca.gov.in

Click the Pre-fill button. Upon clicking the button, system

shall automatically display the name, registered office
address and email id of the company.
 Instruction Kit for AoC-4 CFS NBFC (Ind AS)
Form for filing consolidated financial statement and other documents with the Registrar

Field No. Field name Instructions

In case there is any change in the email ID, you can enter
the new valid email ID which would be updated in MCA
records upon processing of this eForm.
3 SRN of form AOC-4 Enter an approved SRN of form AOC-4 NBFC (Ind AS)
NBFC (Ind AS) filed associated with the company. Make sure that no other form
by the company for its AOC-4 CFS NBFC (Ind AS) has been filed against the
standalone financial entered SRN of form AOC-4 NBFC (Ind AS) except if the
statements same was not registered by ROC.

Click on Pre-fill button after entering the SRN of AOC-4

NBFC (Ind AS). Based upon the referred form AOC-4
NBFC (Ind AS), the fields from ‘Nature of consolidated
financial statements’ to ‘SRN of form INC-28’ would be
automatically filled in (if applicable).
4(a) Financial year to which Start and end date of the financial year for which this
financial statements eform is being filed will be auto filled based on the SRN of
relates form AoC-4 NBFC (Ind AS) entered. Filing of this form is
allowed only for the financial years starting on or after 1st
April 2018.

4(b)(i) Nature of financial Option from the following choices will be auto-selected
statements based on the SRN of form AoC-4 NBFC (Ind AS) entered:
• Provisional un-adopted financial statements
• Adopted financial statements
• Revised financial statements u/s 130
• Revised financial statements u/s 131

4(b)(ii) Nature of revision In case of filing the revised financial statement and/or
boards’ report, select the appropriate option from the drop
down values provided, like:
• Financial statement
• Directors Report
• Both

4(b)(iii) Whether provisional Option from following choices will be auto selected based
financial statements on the SRN of form AoC-4 NBFC (Ind AS) entered:
filed earlier  Yes
 No
 Not applicable
4(b)(iv) Whether adopted in Option from following choices will be auto selected based
adjourned AGM on the SRN of form AoC-4 NBFC (Ind AS) entered:
4(b)(v) Date of adjourned AGM  Yes
in which financial  No
statements were adopted  Not applicable
 Instruction Kit for AoC-4 CFS NBFC (Ind AS)
Form for filing consolidated financial statement and other documents with the Registrar

Field No. Field name Instructions

Date of the adjourned AGM in case financial statements
are adopted in the same, will also be auto filled based on
the SRN of form AOC-4 NBFC (Ind AS).

4(b)(vi) SRN of form INC-28 In case of revised filing, enter the SRN of INC-28 filed for
submission of order of the competent authority as specified
under section 130 or 131 (as applicable).
4(b)(vii) SRN of form AOC-4 If case of revised filing, enter the SRN of form AOC-4
CFS NBFC (Ind AS) CFS NBFC (Ind AS) filed latest for the same financial year
as entered in this form.
In case of Adopted consolidated financial statements, enter
the SRN of Provisional Un-adopted consolidated financial
statements if filed earlier
4(b)(viii) Date of order of In case of revised filing, enter the date of order of the
competent authority competent authority specified under section 130 or 131 (as
applicable).
5 (a) to Whether annual general Details related to AGM would be auto-filled based on the
(e) meeting (AGM) held SRN of referred form AOC-4 NBFC (Ind AS).

If yes, date of AGM However in case AGM is held post filing of form AOC4
then option ‘Yes’ can be selected and accordingly enter the
Due date of AGM date of AGM.

Whether any extension

for financial year or
AGM granted

If yes, due date of AGM

after grant of extension
6(b) Details of directors, Enter the DIN of the Directors who have signed the
manager, secretary, consolidated financial statements. It is mandatory to
CEO, CFO of the provide details of one Director who has signed the
company who have consolidated financial statements.
signed the consolidated
financial statements In case Manager, Secretary, CEO or CFO of the company,
enter the Income-tax PAN.

Enter the date of signing of the consolidated financial

statements by each signatory.

Click the Pre-fill All button. On clicking the button,

system shall automatically display the Name and
Designation of the individual as per date of signing the
consolidated financial statements entered.
 Instruction Kit for AoC-4 CFS NBFC (Ind AS)
Form for filing consolidated financial statement and other documents with the Registrar

Field No. Field name Instructions

7(b) Details of directors who Enter the DIN of the Directors who have signed the
have signed the Boards’ Board’s report. It is mandatory to provide details of one
report Director who has signed the boards’ report.

Enter the date on which the signatories mentioned in the

tabular format have signed the Boards’ report.

Click the Pre-fill All button. On clicking the button,

system shall automatically display the Name and
Designation of the individuals.
8 Date of signing of Enter the date of signing of reports on the consolidated
reports on the financial statements by the auditor(s).
consolidated financial
statements by the
auditors
9 Number of auditors Enter the number of auditors and details thereof.
9(a) Income-tax PAN of Enter PAN of the auditor or auditors’ firm.
auditor or auditor's firm
9(b) Category of auditor Select whether the auditor is Individual or an Auditor’s
firm.
9(c) Membership number of If the category of auditor is selected as individual, provide
auditor or auditor's the membership number.
firm's If the category of auditor’ is selected as Auditor’s firm,
registration number enter the firm’s registration number.
9(d) SRN of Form ADT-1 Enter the SRN of form ADT-1 filed for intimation of
appointment of the auditor details of whom is entered. If
intimation of appointment of auditor is not required under
section 139(5)/ (6)/ (7) of the Companies Act, 2013 then
enter the SRN ‘Z99999999’.
9(e) Name of the auditor or Enter the name of the auditor or auditor’s firm.
auditor's firm
9(f) Address of the auditor Enter the address of the auditor or auditor’s firm.
or auditor's firm
9(g) Details of the member In case of Auditor’s firm, the details of the member signing
signing for the above for the auditor’s firm will also be required. Enter the name
firm and address of such member.
10(a) Whether the company Select whether the company is having any subsidiary as
has a subsidiary defined under clause (87) of section 2.
company as defined
under clause (87) of If yes, indicate the number of subsidiary companies. Based
section 2 on the number entered, maximum hundred blocks would be
CIN of the subsidiary enabled for entering the particulars of such subsidiaries.
company Enter the CIN of the subsidiary company.
Name of the subsidiary Click the Pre-fill button. On clicking the button, the Name
company of the subsidiary company will be auto-filled.
 Instruction Kit for AoC-4 CFS NBFC (Ind AS)
Form for filing consolidated financial statement and other documents with the Registrar

Field No. Field name Instructions

In case CIN is not available, enter the name manually.

Provisions pursuant to Select the applicable provision for becoming a subsidiary

which the company has company from the two available options:
become a subsidiary • Section 2(87)(i)
• Section 2(87)(ii)
10(b) Whether the company Select whether the company is having any associate
has an associate company or joint venture as defined under clause (6) of
company or a joint section 2.
venture as defined If yes, indicate the number of such associate companies or
under clause (6) of joint ventures.
section 2 Based on the number entered, maximum hundred blocks
would be enabled for entering the particulars of such
associate companies or joint ventures.
Enter the CIN of the associate company or joint venture.
Click the Pre-fill button. On clicking the button, name of
the associate company or joint venture will be autofilled.
In case CIN is not available, enter the name manually.
11(a) Whether Schedule III of Shall be Pre-filled as ‘Yes’ for NBFCs
the Companies Act,
2013 is applicable
11(b) Type of Industry Shall be Pre-filled as Non-banking Financial Company
(NBFC)
11(c) Whether company has State whether Ind AS is adopted for the first time
adopted Ind AS for the
first time
Part B:
Following sections need to be filled in Part B:
I. Consolidated Balance Sheet
II. Detailed Balance Sheet items (Amount in Rupees)
III. Financial Parameters – Balance Sheet items (Amount in Rupees) as on financial year end date
IV. Share capital raised during the reporting period (Amount in Rupees)

Please note that ‘Figures as at the beginning of (Previous reporting period) (in Rs.) shall be
provided in ‘Consolidated Balance Sheet’ and ‘Detailed Balance Sheet items - Statement of
Changes in Equity’ in case the company has adopted Ind AS for the first time.

Refer clause (57) of the section 2 of the Companies Act, 2013 for the definition of ‘Net worth’.
SEGMENT II: INFORMATION AND PARTICULARS IN RESPECT OF
CONSOLIDATED PROFIT AND LOSS ACCOUNT

Following sections need to be filled in Segment II:

I. Statement of Consolidated Profit and Loss
II. Financial parameters - Profit and loss account items (amount in Rupees) during the reporting
period
 Instruction Kit for AoC-4 CFS NBFC (Ind AS)
Form for filing consolidated financial statement and other documents with the Registrar

Field No. Field name Instructions

Segment III: Auditor's Report
I(a) In case of a government In case of a Government Company, select whether
company, whether Comptroller and Auditor General of India (CAG of India)
Comptroller and has commented upon or supplemented the audit report
Auditor-General of under section 143 of the Companies Act, 2013.
India (CAG of India)
has commented
upon or supplemented
the audit report under
section 143 of the
Companies Act, 2013
1(b) If yes, provide If the Auditor General of India has commented, provide the
following details:- details of comments and the Director's reply(s) on same.
1(c) Whether Comptroller Select whether CAG of India has conducted supplementary
and Auditor-General of or test audit under section 143
India has conducted
supplementary or test
audit under section 143
II 1. Details of remarks Select whether auditors’ report has been qualified or has
made by auditors and any reservations or contains adverse remarks.
applicability of
CARO, 2015
Whether auditors’
report has been
qualified or has any
reservations or contains
adverse
remarks
2. If yes, number of If the auditor has provided qualifications or adverse
qualifications or remarks, provide the number of adverse remarks.
reservations or adverse
remarks
2(a) Auditors’ qualifications, Enter the details of auditors’ qualifications, reservations or
reservations or adverse adverse remarks.
remarks in the auditors’
report
2(b) Directors’ comments on Enter the director's reply(s) on auditors’ qualifications,
qualifications, reservations or adverse remarks.
reservations or adverse
remarks of the auditors
as per Board’s report
3 Whether Companies Select whether Companies (Auditors’ Report) Order, 2015
(Auditors’ Report) (CARO) applicable
Order, 2015 (CARO)
applicable
 Instruction Kit for AoC-4 CFS NBFC (Ind AS)
Form for filing consolidated financial statement and other documents with the Registrar

Field No. Field name Instructions

4 Auditors’ comment on Select one of the following relevant option against the
the items specified particulars mentioned in the tabular format:
under Companies • Favorable Remark
(Auditors’ Report) • Unfavorable remark
Order, 2015 • Disclaimer remark
(CARO) • Clause not applicable
SEGMENT-IV- Miscellaneous
1 Whether the Secretarial Select whether a Secretarial Audit is applicable.
Audit is applicable
2 Whether detailed Select whether the detailed disclosures with respect to
disclosures with respect Directors’ report under sub-section (3) of section 134 is
to Directors’ report attached.
under sub-section (3) of
section 134 is attached
Attachments
1 Consolidated financial Mandatory always
statements duly
authenticated as per
section 134 (including
Board’s report,
auditors’ report and
other documents)
2 Statement of Mandatory always
subsidiaries/associate
companies/joint
ventures as per section
129 - Form
AOC-1
3 Supplementary or test Shall be a mandatory attachment in case CAG has
audit report under conducted supplementary or test audit under section 143.
section 143
4 Details of other entity(s) Shall be an optional attachment.
5 Details of comments of Shall be a mandatory attachment in case CAG of India has
CAG if India commented or supplemented the audit report under section
143 of the Companies Act, 2013.
6 Secretarial Audit Report This attachment is mandatory if Secretarial Audit was
applicable
7 Directors’ report as per This attachment is mandatory if the same was mentioned in
sub-section (3) of field 7 of the eform
section 134
8 Optional attachment(s) - Any other optional attachment
if any
To be Designation Select the designation of the person signing the DSC
digitally • Director
signed by • Manager
• Secretary
 Instruction Kit for AoC-4 CFS NBFC (Ind AS)
Form for filing consolidated financial statement and other documents with the Registrar

Field No. Field name Instructions

• CEO
• CFO
DSC Ensure the eForm is digitally signed by Director/ Manager/
Secretary/ CEO/ CFO.
The person should have registered his/her DSC with MCA
by using the following link (www.mca.gov.in). If not
already register, then please register before signing this
form.
Disqualified Director should not sign the form.
DIN or Income-tax In case the person digitally signing the eForm is a Director
PAN or Membership - Enter the approved DIN.
number In case the person digitally signing the eForm is a CEO or
CFO or manager- Enter the PAN.
In case the person digitally signing the eForm is a
Company Secretary - Enter the membership number of the
secretary
Certificate by practicing professional This eform needs to be verified by a practicing
professional. Enter the details of the practicing professional
and attach the digital signature.

Common Instructions to fill eForm

Buttons Particulars
Pre-Fill The Pre-fill button can appear more than once in an eForm. The button
appears next to a field that can be automatically filled using the MCA
database.
Click this button to populate the field.
Note: You are required to be connected to the Internet to use the Pre-fill
functionality.
Attach Click this document to browse and select a document that needs to be
attached to the eForm. All the attachments should be scanned in pdf
format. You have to click the attach button corresponding to the
document you are making an attachment.
In case you wish to attach any other document, please click the optional
attach button.
 Instruction Kit for AoC-4 CFS NBFC (Ind AS)
Form for filing consolidated financial statement and other documents with the Registrar

Buttons Particulars
Check Form 1. Click the Check Form button after, filling the eForm. System
performs form level validation like checking if all mandatory fields
are filled. System displays the errors and provides you an opportunity
to correct errors.
2. Correct the highlighted errors.
3. Click the Check Form button again and system will perform form
level validation once again. On successful validations, a message is
displayed “Form level pre scrutiny is successful”.
Note: The Check Form functionality does not require Internet
connectivity.
Modify The Modify button is enabled, after you have checked the eForm using
the Check Form button.

To make changes to the filled and checked form:

1. Click the Modify button.
2. Make the changes to the filled eForm.
3. Click the Check Form button to check the eForm again.

Pre scrutiny 1. After checking the eForm, click the Pre scrutiny button. System
performs some checks and displays errors, if any.
2. Correct the errors.
3. Click the Pre scrutiny button again. If there are no errors, a message
is displayed “No errors found”. The Pre scrutiny functionality
requires Internet Connectivity.

Submit This button is disabled at present.

Part III - Important Points for Successful Submission

Fee Rules
S. Purpose of the Normal Additional Logic for Additional
No form Fee Fee (Delay Fees
Fee)

Event Date Time limit

(days) for filing
 Instruction Kit for AoC-4 CFS NBFC (Ind AS)
Form for filing consolidated financial statement and other documents with the Registrar

1. Adopted The Companies Financial year end date 180 days

consolidated (Registration offices
financial statements and Fees) Rules, 2014-
(in case of OPC) Annexure B

2. Provisional Un- The Companies Actual date of AGM. 30 days

adopted (Registration offices In case date of AGM is
consolidated and Fees) Rules, 2014- not entered then due date
financial statements Annexure B of AGM (shall be
(in case of other than extended due date, if
OPC) extended)

3. Adopted The Companies Date of Adjourned 30 days

consolidated (Registration offices AGM. If not entered then
financial statements and Fees) Rules, 2014- actual date of AGM.
(in case of other than Annexure B
OPC)

4. Revised The Companies Date of order of 30 days

consolidated (Registration offices competent authority
financial statements and Fees) Rules, 2014-
u/s 130 Annexure B

5. Revised The Companies Date of order of 30 days

consolidated (Registration offices competent authority
financial statements and Fees) Rules, 2014-
u/s 131 Annexure B
Fees payable is subject to changes in pursuance of the Act or any rule or regulation made or
notification issued thereunder.

Processing Type
The eForm will be processed in the office of Registrar of Companies based on processing of the
original form AoC-4 NBFC (Ind AS) (referred form). If the same was aut-approved, then this form
also will be processed in auto approval mode.
Email
The status of request is sent to user in the form of an email at the end of the day to the email id of
the company.
 Instruction Kit for AoC-4 CFS NBFC (Ind AS)
Form for filing consolidated financial statement and other documents with the Registrar

Annexure A

Section 129(3) Where a company has one or more subsidiaries, it shall, in addition to financial
statements provided under sub-section (2), prepare a consolidated financial statement of the company
and of all the subsidiaries in the same form and manner as that of its own which shall also be laid
before the annual general meeting of the company along with the laying of its financial statement
under sub-section (2):
Provided further that the Central Government may provide for the consolidation of Accounts of
companies in such manner as may be prescribed.
Explanation. —for the purposes of this sub-section, the word “subsidiary” shall include Associate
company and joint venture.

Section 137:
(1) A copy of the financial statements, including consolidated financial statement, if any, along with
all the documents which are required to be or attached to such financial statements under this Act,
duly adopted at the annual general meeting of the company, shall be filed with the Registrar within
thirty days of the date of annual general meeting in such manner, with such fees or additional fees as
may be prescribed.
Provided that where the financial statements under sub-section (1) are not adopted at annual general
meeting or adjourned annual general meeting, such unadopted financial statements along with the
required documents under sub-section (1) shall be filed with the Registrar within thirty days of the
date of annual general meeting and the Registrar shall take them in his records as provisional till the
financial statements are filed with him after their adoption in the adjourned annual general meeting
for that purpose:
Provided further that financial statements adopted in the adjourned annual general meeting shall be
filed with the Registrar within thirty days of the date of such adjourned annual general meeting with
such fees or such additional fees as may be prescribed.
Provided also that a One Person Company shall file a copy of the financial statements duly adopted
by its member, along with all the documents which are required to be attached to such financial
statements, within one hundred eighty days from the closure of the financial year:
Provided also that a company shall, along with its financial statements to be filed with the Registrar,
attach the accounts of its subsidiary or subsidiaries which have been incorporated outside India and
which have not established their place of business in India.
Provided also that in the case of a subsidiary which has been incorporated outside India (herein
referred to as "foreign subsidiary"), which is not required to get its financial statement audited under
any law of the country of its incorporation and which does not get such financial statement audited,
the requirements of the fourth proviso shall be met if the holding Indian company files such
unaudited financial statement along with a declaration to this effect and where such financial
 Instruction Kit for AoC-4 CFS NBFC (Ind AS)
Form for filing consolidated financial statement and other documents with the Registrar

statement is in a language other than English, along with a translated copy of the financial statement
in English.
(2) Where the annual general meeting of a company for any year has not been held, the financial
statements along with the documents required to be attached under sub-section (1), duly signed along
with the statement of facts and reasons for not holding the annual general meeting shall be filed with
the Registrar within thirty days of the last date before which the annual general meeting should have
been held and in such manner, with such fees or additional fees as may be prescribed.
(3) If a company fails to file the copy of the financial statements under sub-section (1) or sub-section
(2), as the case may be, before the expiry of the period specified [therein], the company shall be
liable to a penalty of one thousand rupees for every day during which the failure continues but which
shall not be more than ten lakh rupees, and the managing director and the Chief Financial Officer of
the company, if any, and, in the absence of the managing director and the Chief Financial Officer,
any other director who is charged by the Board with the responsibility of complying with the
provisions of this section, and, in the absence of any such director, all the directors of the company,
shall be shall be liable to a penalty of one lakh rupees and in case of continuing failure, with further
penalty of one hundred rupees for each day after the first during which such failure continues, subject
to a maximum of five lakh rupees.

Rule 12(1A):
Every Non-Banking Financial Company (NBFC) that is required to comply with Indian Accounting
Standards (Ind AS) shall file the financial statements with Registrar together with Form AOC-4
NBFC (Ind AS) and the consolidated financial statement, if any, with Form AOC-4 CFS NBFC (Ind
AS).]

Annexure B

The Companies (Registration offices and Fees) Rules, 2014

For company having share capital

Nominal Share Capital Fee applicable

Less than 1,00,000 Rupees 200 per document
1,00,000 to 4,99,999 Rupees 300 per document
5,00,000 to 24,99,999 Rupees 400 per document
25,00,000 to 99,99,999 Rupees 500 per document
 Instruction Kit for AoC-4 CFS NBFC (Ind AS)
Form for filing consolidated financial statement and other documents with the Registrar

1,00,00,000 or more Rupees 600 per document

For company not having share capital

Rupees 200 per document

Additional fee rules

Following table of additional fees shall be applicable for delays in filing of annual returns or
balance sheet/financial statement under the Companies Act, 1956 or the Companies Act, 2013
beyond 30/06/2018:

Sl. No. Period of delay Additional fee payable (in Rs.)

01 Delay beyond period provided under Hundred per day
Section 92(4) of the Act
02 Delay beyond period provided under Hundred per day
Section 137(1) of the Act

In addition to the above, the following table of additional fees shall be applicable for delays in
filing of belated annual returns or balance sheet/financial statement under the Companies Act,
1956 or the Companies Act, 2013 up to 30/06/2018:

Sl. No. Period of delay Additional fee payable (in Rs.)

1 Up to 30 days 2 times of normal filing fees
2 More than 30 days and up to 60 days 4 times of normal filing fees
3 More than 60 days and up to 90 days 6 times of normal filing fees
4 More than 90 days and up to 180 days 10 times of normal filing fees
5 Beyond 180 days 12 times of normal filing fees
 Instruction Kit for AoC-4 CFS NBFC (Ind AS)
Form for filing consolidated financial statement and other documents with the Registrar

Steps to calculate the additional fee:

1. Identify the due date of filing by taking event date + no. of days allowed for filing the
form [Refer section 2.2 payment rules of relevant E-form SRS]
2. Identify the posting date/filing date.
Scenario 1 Scenario 2
Additional fee [In case due date of filing Additional fee [In case due date of filing
mentioned in point no. 1 is less than or equal mentioned in point no. 1 is equal to or greater
to 30 Jun 2018]: than 01 July 2018]:

Additional fee calculated for delay Posting date [minus] Due date * 100
after 30 June 2018

Posting date [minus] 30/06/2018 *

100

Plus

Additional fee calculated for delay up

to 30 June 2018 as below:

30/06/208 [minus] due date calculated

in point no.1.
Based on the no. of delayed days,
additional fee mentioned in Table 2
would be applicable.