Form AOC-4 XBRL: Complete Guide to Filing Financial Statements in XBRL Format
Form AOC-4 XBRL is the web form used to file financial statements in Extensible Business Reporting Language (XBRL) format with the Registrar of Companies. It is governed by Section 137 of the Companies Act, 2013 read with Rule 12(2) of the Companies (Accounts) Rules, 2014.
Who Should File AOC-4 XBRL / When is it Filed
Under the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015 (notified 9 September 2015, amended 7 November 2017), the following categories of companies must file financial statements in XBRL format for financial years commencing on or after 1 April 2014:
- All companies listed on any stock exchange in India, and their Indian subsidiaries
- All companies with paid-up capital of ₹5 crore or above
- All companies with turnover of ₹100 crore or above
- All companies required to prepare financial statements under the Companies (Indian Accounting Standards) Rules, 2015
Non-banking financial companies, housing finance companies, and companies in the banking/insurance sector are exempt. Other companies may file voluntarily in XBRL format, but once they do, all subsequent financial statements must also be filed in XBRL.
The form covers: provisional un-adopted financial statements, adopted financial statements, and revised financial statements under Sections 130 or 131.
Linked Form
CSR-2 is filed as a linked form where CSR applicability is under Section 135 (or unspent CSR amount reporting), the filing is not a provisional/un-adopted statement, and the filing is for FY 2024-25 onwards.
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
- The XBRL instance document must be available and must be successfully validated against the relevant taxonomy using the MCA21 XBRL validation tool before attaching
- The CIN status must not be strike-off, amalgamated, converted to LLP, dormant, dissolved, liquidated, or otherwise unavailable for e-filing
- 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 (XBRL)
- Enter/search/select CIN
- Prepare the XBRL instance document and validate it against the relevant taxonomy using the MCA21 XBRL validation tool
- Fill up the application and attach the validated XBRL instance document(s)
- 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
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 |
Where the calculated due date straddles 30 June 2018, the additional fee is computed in two parts — one for the delay period up to 30 June 2018 and one for the delay period after — and the two are added together.
Processing Mode
| Mode | When Applicable |
|---|---|
| Non-STP | Revised financial statements are filed; or 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. Which companies must mandatorily file in XBRL format? Listed companies and their Indian subsidiaries, companies with paid-up capital ≥ ₹5 crore, companies with turnover ≥ ₹100 crore, and companies following Ind AS — excluding NBFCs, housing finance companies, and banking/insurance companies.
Q2. Can a company voluntarily switch to XBRL filing? Yes, but once it files in XBRL format, all subsequent financial statements must also be filed in XBRL.
Q3. What must be validated before submission? The XBRL instance document must pass validation against the relevant taxonomy using the MCA21 XBRL validation tool.
Q4. Is AOC-4 XBRL processed automatically? It is Non-STP for revised financial statements or filings reducing paid-up capital; all other filings are STP with no resubmission facility.
Q5. Is CSR-2 ever linked to AOC-4 XBRL? Yes, where CSR applicability under Section 135 (or unspent CSR reporting) applies, the filing is not provisional, and it is for FY 2024-25 onwards.
Disclaimer
This article is based on the official Instruction Kit for Form AOC-4 XBRL 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 XBRL and resources available on the MCA website.