Forget to file CARO in public company

shivani (student) (115 Points)

16 October 2023  
Hello all

assessee(unlisted public company) has forgot to comply with CARO 2020 for FY 2020-21. also in AOC 04, CS has chosen "no" option under "applicability of CARO" clause.

do we need to file revised AOC 04? is there any late fees or penalty regarding this?

please give the appropriate solution.