Regarding calls in arrears on share capital

The company is a wholly owned subsidiary of foreign company which is incorporated in September 2017. The share capital is received in the month of august 2018. and company not file fcgpr and arf form as per fema act 1999. so now, the question is, whether we can show the total share capital as call in arrears in balance sheet or not. please suggest any other option if anybody have. The last date of aoc 4 is coming. Reply asap. Thanks in advance.