Important Keywords: Form AOC-4 filing, AOC-4 filing under Companies Act, 2013, File AOC-4 on MCA V3 portal, Section 137 Companies Act, 2013, AOC-4 due date, Penalty for late filing AOC-4.
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Table of Contents
Overview
Recently, the Government introduced a major change by upgrading the MCA portal from V2 to V3. This upgrade has completely changed the way forms are filed. With a new interface and revised filing process, many entrepreneurs and professionals initially feel confused while navigating the system.
Although the portal has changed, the compliance requirement remains the same. Various statutory forms—including Form AOC-4 for filing financial statements—are now filed through the new MCA V3 portal, following a revised process.
In this blog, we will walk you through everything you need to know about Form AOC-4—its purpose, who is required to file it, due dates, required documents, and a step-by-step guide to filing Form AOC-4 on the MCA V3 portal, in a simple and easy-to-understand manner.
Form AOC-4 is a mandatory annual filing under Section 137 of the Companies Act, 2013, used by companies to submit audited financial statements to the Registrar of Companies within 30 days of the AGM through the MCA V3 portal.
Form AOC-4 – Quick Compliance Snapshot
| Particulars | Details |
| Applicable Law | Section 137, Companies Act, 2013 |
| Form | AOC-4 / AOC-4 XBRL / AOC-4 NBFC |
| Due Date | 30 days from AGM |
| Filed On | MCA Portal (V3) |
| Certification | Director + CA/CS/CMA |
| Late Fee | ₹100/day (Max ₹2 lakh) |
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What is Form AOC-4 filing?
As per the Companies Act, 2013, every company is required to file its financial statements with the Registrar of Companies (ROC). This compliance is completed by Form AOC-4 filing through the MCA V3 portal. It is used by the company to submit the financial statement to the ROC. It is a yearly filing that all companies in India (except LLPs) must submit to the ROC. It includes the company’s financial statements, like the Balance Sheet and Profit & Loss Account. Filing AOC-4 helps the government keep track of the company’s finances and ensures the business stays compliant. Miss the deadline, and the company may have to pay penalties.
Governing by Law
Section 137 – Companies Act, 2013: (Copy of financial statement to be filed with Registrar)
This section explains how and when a company must submit its financial statements to the Registrar of Companies (ROC).
Every company is required to file its financial statements, such as the Balance Sheet and Profit and Loss Account, along with other required documents, with the ROC. This filing helps the government keep a proper record of the company’s financial position.
If a company is required to prepare consolidated financial statements, it must file them along with the own financial statements. All necessary attachments prescribed under the law must also be included.
The law requires companies to file these documents on time. If a company fails to file Form AOC-4 within the prescribed time limit, penalties may be imposed on both the company and its directors or responsible officers.
Form AOC-4 is the official form used to file financial statements with the ROC and to comply with the requirements of Section 137.
Rule 12 – Companies (Accounts) Rules, 2014
Rule 12 of the Companies (Accounts) Rules, 2014 explains how companies must file their financial statements with the ROC.
using Form AOC-4, while consolidated statements use Form AOC-4 CFS. NBFCs following Ind AS use AOC-4 NBFC (Ind AS) and CFS NBFC (Ind AS). Companies with CSR obligations must also file Form CSR-2. All filings should include attachments like extracts of the Board Report, Auditor’s Report, and signed financial statements in PDF. Some companies may need to file in XBRL format. Filing Form AOC-4 on time ensures legal compliance and avoids penalties for the company and its directors.
Who is required to file the Form AOC- 4?
All companies registered under the Companies Act, 2013, including:
- Public & Private Limited companies
- One Person Company (OPCs)
- Small companies
- Dormant / inactive companies
- NBFCs
- Foreign companies generally file FC-3/FC-4; AOC-4 applies to companies incorporated in India.
Companies preparing Consolidated Financial Statements (CFS) must file AOC-4 CFS along with AOC-4.
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Purpose of filing Form AOC-4
The main reason companies file Form AOC-4 is to officially record their financial statements with the ROC. Doing this helps:
- Keep things transparent in the business
- Share financial info with shareholders, creditors, and anyone who needs it
- Stay on the right side of the law under the Companies Act, 2013
- Follow proper accounting rules so everything adds up.
Documents required to Form AOC-4 filing
- Balance Sheet of the company
- Profit and Loss Account (Statement of Income & Expenditure)
- Cash Flow Statement (if applicable)
- Notes to Accounts and significant accounting policies
- Board’s Report
- Auditor’s Report
- Statement of Subsidiaries in Form AOC-1 (if applicable)
- Corporate Social Responsibility (CSR) Report (if applicable) (CSR Report is required ONLY IF Section 135 is applicable.)
- Details of Related Party Transactions
- Notice of AGM (Annual General Meeting)
How to file Form AOC-4 step-by-step
| Steps | Process | Description |
| 1st | Log in to MCA portal | Go to www.mca.gov.in and sign in using the company’s registered user ID and password. |
| 2nd | Pick the right forms - AOC 4 | Open the forms and choose AOC-4 for the company type—AOC-4, AOC-4 XBRL, AOC-4 Ind AS, or AOC-4 NBFC. |
| 3rd | Add company and financial details | Enter in company details, financials, auditor information, and other required fields. Keep the audited financial statements ready. |
| 4th | Upload required attachments | Attach Balance Sheet, Profit & Loss Account, Cash Flow Statement (if applicable), Auditor’s Report, Director’s Report, and annexures. Missing documents cause rejections. |
| 5th | Apply digital signature (DSC) | Digitally sign the form using a valid DSC of a Director, Manager, or authorized professional (CA/CS/CMA). Physical submission is not required. |
| 6th | Submit and Pay fees | Upload the form, complete the payment, and confirm submission. Check for validation errors first. |
| 7th | Save acknowledgement | Save the SRN (Service Request Number). Keep copies of the filed form and attachments for future records. |
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Due Dates and Timeline for form AOC-4
Form AOC-4 must be filed within 30 days after the Annual General Meeting (AGM). For companies that don’t hold an AGM, the form should be filed within 30 days from the end of the financial year.
For example: if the financial year ends on March 31 and the AGM is held by September 30, the AOC-4 filing deadline will be October 30. Missing this deadline can lead to late fees and penalties.
Government fees for Form AOC-4 filing
The applicable fees based on the share capital are as follows:
| Nominal share capital | Applicable fees |
| Less than ₹ 1,00,000/- | ₹200 per document |
| 1,00,000 to 4,99,999 | ₹300 per document |
| 5,00,000 to 24,99,999 | ₹400 per document |
| 25,00,000 to 99,99,999 | ₹500 per document |
| 1,00,00,000 or more | ₹600 per document |
Why Form AOC-4 filing is Important?
Because, It contains the company’s financial statements and shows the true financial health of the business. Also, it keeps the company transparent for investors, stakeholders, and regulatory authorities. It also ensures the company is following the law under the Companies Act, 2013. If the company fails to file AOC-4 on time, it can face heavy penalties and legal consequences for both the company and its directors.
Penalty for non filing AOC-4
As per the amendment dated on 28 September 2020 to Section 137(3):
For the company: If AOC-4 is not filed on time, the company has to pay ₹10,000 first. If the delay continues, it must pay ₹100 extra per day, but the total penalty cannot exceed ₹2 lakh.
For the officers in default: Directors or responsible officers may also be fined, starting from ₹10,000, with a maximum penalty of ₹50,000.
Late fees on Form AOC-4 filing
(As per section 137(3) of the Companies Act, 2013 – post amendment September 2020)
For the company: If the company files late, it has to pay ₹10,000 plus ₹100 for each day it is delayed, up to a maximum of ₹2 lakh.
For officers in charge: The responsible officers also have to pay ₹10,000 plus ₹100 per day, with a maximum of ₹50,000.
Common mistakes to avoid while filing Form AOC-4 to reduce rejections.
Follow these tips to file AOC-4 without errors:-
| Mistake | Tip |
| Wrong figures | Always Double-check all the financial figures. |
| Missing docs | Attach all required documents like the auditor's report are included. |
| Late filing | Always try to file before deadline |
| Invalid DSC | Use authorized or valid digital signature |
| Wrong company info | Verify company details before submitting. |
Who should file it? "Forms at a Glance"
| Company Type | Applicable Form |
| Normal Company | AOC-4 |
| Listed/ Large Company | AOC-4 XBRL |
| NBFCs | AOC-4 NBFC |
| Consolidated FS | AOC-4 CFS |
Form AOC-4, must be filed within 30 days from the date of the AGM.
Companies must file Form AOC-4 under Section 137 of the Companies Act, 2013 on the MCA21 V3 portal. If an AGM is held, the form must be submitted within 30 days of the meeting.Conclusion
We hope this guide has helped you understand Form AOC-4. It’s the form that shows a company’s financial health and needs to be filed with the ROC within 30 days of the AGM. Filing it on time and with correct information keeps you penalty-free and transparent. Follow this guide, and you’ll find the process much easier while keeping your company’s governance in good shape.
Disclaimer: The information in this article is for general purposes only and may not fit your personal situation. It is not legal, financial, or professional advice, and you should not rely on it as such. Before making any decisions, consider if this information applies to you and, if needed, get advice from a professional. The information is correct at the time of publication. While we have tried to ensure it is accurate, Finodha.in is not responsible for any loss or damage caused by using this information.
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Hi, Go On, Tell Us What You Think about the Form AOC-4 filing! Did we miss something to explain in this Article? Come on! Tell us what you think about our article in the comment/e-mail section.FAQs: Get answers to all your queries!
Question. What is form AOC - 4?
Answer. AOC-4 is a form that every company must file with the government every year. It shows all the company’s financial activities—how much money it earned, how much it spent, and what it owns.
You can think of it like a report card of the exams: just like a marks sheet shows your performance in school, the AOC-4 shows the company’s performance for the year. It is a transparent document that tells everyone about the company’s financial transactions.
Question. What is the purpose of the 4 financial statements?
Answer. The purpose of the four financial statements is to show the complete financial position of a company. They tell how much the company earned, spent, owns, and owes. These statements help owners, investors, and authorities make informed decisions and ensure transparency in the company’s finances.
Question. Do all companies need an annual report?
Answer. Not all companies need a full annual report, but all must file financial statements (AOC-4) every year.
Question. Is AOC-4 mandatory for small companies?
Answer. Yes, Form AOC-4 is mandatory for small companies.
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Question. Is AOC-4 mandatory for all companies?
Answer. Yes, Form AOC-4 is mandatory for all the companies, which is registered under the Companies Act, 2013.
Question. What if AOC-4 is not filed on time?
Answer. A late fee of ₹100 per day applies until Form AOC-4 is filed. Continuous non-compliance may result in penalties for the company and the officers in default, including the Managing Director, Chief Financial Officer, or other responsible directors.
Question. Who is eligible for AOC-4?
Answer. AOC-4 must be filed by all companies registered under the Companies Act, 2013, including: Public & Private Limited companies, One Person Company (OPCs), Small companies, Dormant / inactive companies, NBFCs, Foreign companies generally file FC-3/FC-4; AOC-4 applies to companies incorporated in India.
Question. What is the government fee for filing AOC-4?
Question. What is the due date for file AOC-4 Form?
Answer. The due date for filing Form AOC-4 is within 30 days from the date of the Annual General Meeting (AGM).
Question. What is the penalty for late filing and non-filing of Form AOC-4?
Answer. As per Section 137(3) of the Companies Act, 2013 (as amended on 28 September 2020), if a company fails to file Form AOC-4 within the prescribed time, it is liable to a penalty of ₹10,000, and in case of continuing failure, a further penalty of ₹100 per day, subject to a maximum of ₹2,00,000.
Officers in default are also liable to a penalty of ₹10,000, with a further penalty of ₹100 per day, subject to a maximum of ₹50,000.
This penalty structure applies to defaults occurring on or after 28 September 2020.
Question. Does Form AOC-4 need to be certified? if yes? give reason.
Answer. yes, Form AOC-4 must be certified by the company’s directors and a professional such as a CA, CS, or Cost Accountant. Their signatures confirm that the company’s financial details are correct and properly prepared.
Question. What is the meaning of certification of Form AOC-4?
Answer. Certifying Form AOC-4 means the company’s directors and a qualified professional (CA, CS, or Cost Accountant) confirm that the financial statements are true, correct, and follow the Companies Act, 2013. This certification guarantees the reliability of the financial data submitted to the authorities.
Question. What are the details to be filed with Form AOC-4?
Answer. Form AOC-4 contains the company’s Balance Sheet, Profit & Loss Account, Auditor’s Report, and Director’s Report, showing how the company earned, spent, and managed its money.
Question. What is the purpose of financial statements?
Answer. The main purpose of financial statements is to show how much money a company made, spent, owns, and owes — giving a clear picture of its overall performance and financial health.
Question. Is AOC-4 mandatory for small companies?
Answer. Yes - Form AOC-4 is mandatory for all companies, including small companies, unless they qualify as a One Person Company (OPC), small company.
Question. What is the government fee for filing AOC-4?
Answer. Form AOC-4 filing fees range from ₹200 - ₹600 depending on capital, plus ₹100 per day for late filing.
Question. Does Form AOC-4 need certification?
Answer. Yes - Form AOC-4 must be certified by a practicing Chartered Accountant, Company Secretary, or Cost Accountant using their digital signature.
Question. What details are filed in AOC-4?
Answer. It is basically used to submit a company’s financial report to the ROC every year, including details like accounts, reports, and information about subsidiaries, to present a full picture of its yearly performance.
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