Form AOC-4: Complete Guide to Filing Financial Statements with the Registrar
Form AOC-4 is the web form filed with the Registrar of Companies for the annual filing of financial statements and other required documents. It is governed by Section 137 of the Companies Act, 2013 read with Rule 12(1) of the Companies (Accounts) Rules, 2014.
Every company must file its financial statements, including consolidated financial statements (if any), along with all documents required to be attached, via AOC-4 within the prescribed time limit. If financial statements are not adopted at the AGM, the un-adopted (provisional) financial statements must be filed within 30 days of the AGM date (or its due date, extended if applicable). Once adopted, the adopted financial statements must be filed within 30 days of the AGM (actual or adjourned). Revised financial statements or Board’s report under Sections 130 or 131 are also filed via AOC-4.
Who Should File AOC-4 / When is it Filed
Every company (other than those required to file AOC-4 XBRL, AOC-4 CFS, AOC-4 CFS NBFC, or AOC-4 NBFC) must file its annual financial statements in AOC-4 within 30 days of the AGM (60 days for Producer Companies; 180 days from the end of the financial year for OPCs, measured from the financial year-end rather than an AGM date).
Linked Forms
AOC-4 has several linked (annexure) forms that are filed together with it, depending on the answers given in AOC-4 itself:
| Linked Form | Description | When Applicable |
|---|---|---|
| AOC-1 | Statement of salient features of subsidiaries/associates/JVs | Company has a subsidiary, associate, or joint venture |
| AOC-2 | Disclosure of related-party contracts/arrangements | ‘Yes’ selected for related-party transactions |
| AOC-4 CFS | Consolidated financial statements | ‘Yes’ selected for consolidated financial statements required |
| CSR-2 | CSR reporting | CSR applicability under Section 135 (or unspent CSR amount reporting), for FY 2024-25 onwards, and not a provisional/un-adopted filing |
| Extract of Board’s Report | Extract of the Board’s report | Applicable in all cases |
| Extract of Auditor’s Report (Standalone) | Extract of the auditor’s report | Applicable in all cases |
| Extract of Auditor’s Report (Consolidated) | Extract of the auditor’s report on consolidated statements | Where a consolidated AOC-4 (AOC-4 CFS/AOC-4 CFS NBFC) is filed |
Important Checkpoints Before Filing
- Applicant must be registered as a Business User on the MCA portal before filing
- The company must hold a valid, approved CIN
- The DSC attached must be registered on the MCA portal against the DIN/PAN/Membership number provided
- The signing authority must hold a valid, non-expired, non-revoked DSC
- Authorised signatories must hold an approved DIN or valid PAN or Membership number, as applicable
- The company must not be flagged for non-filing of Form INC-22
- No other AOC-4 filing should already be pending for payment or approval for the same financial year end date
- The CIN status must not be strike-off, amalgamated, converted to LLP, dormant, dissolved, liquidated, or otherwise unavailable for e-filing
- The certifying professional’s membership/certificate of practice number must be valid for their category
- For resubmission: application must be in Application History and T+15 days (T = date marked ‘Resubmission Required’) must not have elapsed
- If field space is insufficient, additional details may be furnished as an optional attachment
Step-by-Step Filing Process
- Login to MCA portal → MCA Services → E-Filing → Annual Filings
- Access Form No. AOC-4
- Enter/search/select CIN
- Fill up the application, indicating applicability of linked forms (AOC-1, AOC-2, AOC-4 CFS, CSR-2, Extracts)
- Complete and attach the applicable linked forms
- Optionally save as draft
- Submit the webform and note the SRN
- Affix DSC
- Upload the DSC-affixed PDF on MCA portal
- Pay Fees
- Receive acknowledgement
Signing Requirements
- Digitally signed by an authorised signatory with an approved DIN or valid PAN/Membership number
- Certification by a practicing professional (CA/CS/CMA) is required, with a valid membership/certificate of practice number
Fee Structure
Normal Fee — Companies with Share Capital
| Nominal Share Capital (INR) | Fee (INR) |
|---|---|
| Less than 1,00,000 | 200 |
| 1,00,000 to 4,99,999 | 300 |
| 5,00,000 to 24,99,999 | 400 |
| 25,00,000 to 99,99,999 | 500 |
| 1,00,00,000 or more | 600 |
Companies without share capital: ₹200
Additional (Delay) Fee — Beyond 30 June 2018
| Basis | Additional Fee |
|---|---|
| Delay beyond the period under Section 92(4) | ₹100 per day |
| Delay beyond the period under Section 137(1) | ₹100 per day |
Additional (Delay) Fee — Belated Filings Up to 30 June 2018
| Period of Delay | Additional Fee |
|---|---|
| Up to 30 days | 2× normal fee |
| More than 30 up to 60 days | 4× normal fee |
| More than 60 up to 90 days | 6× normal fee |
| More than 90 up to 180 days | 10× normal fee |
| More than 180 days | 12× normal fee |
If AOC-4 CFS is filed as a linked form along with AOC-4, its fee is calculated in addition to the AOC-4 fee — see the separate AOC-4 CFS article for its fee rules.
Processing Mode
| Mode | When Applicable |
|---|---|
| Non-STP | Revised financial statements under Section 130 or 131; or where the filing leads to a reduction in paid-up share capital |
| STP | All other cases — taken on record electronically without further processing; no provision for resubmission |
Useful Links
Frequently Asked Questions (FAQs)
Q1. What is the filing deadline for AOC-4? Within 30 days of the AGM (actual or adjourned); 60 days for Producer Companies; 180 days from the financial year-end for OPCs.
Q2. What happens if financial statements aren’t adopted at the AGM? The un-adopted (provisional) financial statements must still be filed within 30 days of the AGM date or its due date, and the adopted statements filed separately once approved.
Q3. Which linked forms might I need to file with AOC-4? AOC-1 (subsidiaries/JVs), AOC-2 (related-party transactions), AOC-4 CFS (consolidated statements), CSR-2 (CSR reporting), and the Board’s/Auditor’s Report extracts, depending on your answers in AOC-4.
Q4. Is AOC-4 always processed automatically? No — it is Non-STP for revised financial statements (Sections 130/131) or filings that reduce paid-up capital; all other filings are STP with no resubmission facility.
Q5. What is the daily delay fee for late filing? ₹100 per day beyond the statutory due date (applicable for delays after 30 June 2018).
Disclaimer
This article is based on the official Instruction Kit for Form AOC-4 published by the Ministry of Corporate Affairs (MCA), Government of India. While every effort has been made to ensure accuracy, the content is intended for general guidance purposes only. MCA forms, rules, and fee structures are subject to change through amendments to the Companies Act, 2013 or notifications issued thereunder.
In case of any inconsistency or doubt, readers are advised to refer to the official MCA access page for AOC-4 and resources available on the MCA website.