Form AOC-4 फ़ाइलिंग

Form AOC-4 is the e-form every company registered under the Companies Act, 2013 files with the Registrar of Companies to submit its financial statements - balance sheet, profit and loss account, board's report, and auditor's report - for the financial year, under Section 137 of the Act.

Within 30 days of the company's Annual General Meeting (AGM). For a One Person Company, which does not hold an AGM, the deadline is 180 days from the end of the financial year instead.

Late filing attracts an additional fee for every day of delay, on top of the normal filing fee, under the Companies (Registration Offices and Fees) Rules. The exact daily amount depends on your company's nominal share capital slab - we calculate the precise figure once we know how many days have passed.

Standard AOC-4 is filed with PDF attachments of the financial statements. AOC-4 XBRL is a variant where the financial data is tagged in XBRL (eXtensible Business Reporting Language) format, and is mandatory for listed companies, their subsidiaries, and companies crossing specified paid-up capital or turnover thresholds.

AOC-4 CFS is filed when a company has subsidiaries, associates, or joint ventures and is required to prepare consolidated financial statements. It is filed in addition to (or as an extension of) the standalone AOC-4, along with the statement of subsidiaries in Form AOC-1.

AOC-4 files your financial statements (balance sheet, P&L, auditor and board reports) and is due within 30 days of the AGM. MGT-7 files your annual return (shareholding pattern, director details, governance disclosures) and is due within 60 days of the AGM. They are two separate forms with two separate deadlines, both counted from the same AGM date.

Yes. OPCs must file AOC-4, but since they are not required to hold an AGM, the deadline is 180 days from the close of the financial year rather than 30 days from an AGM date.

A director of the company signs Form AOC-4 with their Digital Signature Certificate (DSC). Companies that cross specified paid-up capital or turnover thresholds additionally require certification by a practicing Chartered Accountant, Company Secretary, or Cost Accountant.

No. AOC-4 files the financial statements as adopted by shareholders at the AGM, so it can only be filed after the AGM has actually taken place. The 30-day filing window begins from the AGM date.

The audited balance sheet, profit and loss account (or income and expenditure account for Section 8 companies), auditor's report, board's report with annexures, and the AGM notice and statement. Companies with subsidiaries additionally attach consolidated financial statements and Form AOC-1.

Yes. Every registered company must file AOC-4 for every financial year once it has completed one, regardless of whether it conducted any business - even a dormant or zero-turnover company must file its financial statements.

Beyond the accumulating per-day late fee, persistent non-filing across multiple years can lead to the company being marked non-compliant on the MCA portal, and can contribute to director disqualification under Section 164 and, in extreme cases, the ROC initiating strike-off proceedings under Section 248.

Yes. Share your AGM date and the finalised, audited financial statements, and we'll calculate your exact 30-day deadline and prepare the filing - whether you're well within the window or already past it and need to handle a late filing.

Yes. AOC-4 is built on audited financial statements. The statutory audit (a separate engagement with your Chartered Accountant) must be completed and the accounts adopted by the board and shareholders before AOC-4 can be filed.

On the MCA portal (www.mca.gov.in), go to 'MCA Services' > 'View Company/LLP Master Data' and enter your company's CIN, or check the filing status against the SRN (Service Request Number) generated when the form was submitted.