Aoc4 & cfs,standalone

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Sir

We ,an unlisted company have since got standalone accounts audited but Consolidated Financial Statements [ incl Mauritius based subsidiary co] are pending due to some liquidation issue of step down subsidiary also in Mauritius. 

As per MCA,we should upload AOC4 by September. Can we submit Standalone financial statements and keep CFS pending? Then can we avoid penalty?

Incidentally,  in between March closing and signing of audit report in September,  we have hived off one Indian subsidiary.  Is it mandatory to cover this as Supplementary report, since statutory auditor have missed it out in their September report.

Trust I am able to explain 

Kindly guide