Form AOC-4 – A Complete Overview
End‑to‑end guide to annual financial statement filing under the Companies Act, 2013 using Form AOC‑4 (and AOC‑4 CFS/XBRL), covering eligibility, deadlines, benefits, procedures, fees, penalties, and FAQs.
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Overview of Form AOC-4
Every company registered in India must file its financial statements with the RoC annually using Form AOC‑4 within 30 days of the AGM. It includes the financial statements, Board’s Report, Auditor’s Report and necessary disclosures to ensure transparency and accountability. Companies preparing consolidated statements file Form AOC‑4 CFS.
Eligibility and Filing Requirements
All companies under the Companies Act, 2013 must file AOC‑4. Those with consolidated statements use AOC‑4 CFS. Companies covered by Section 135(1) must attach CSR‑2 with AOC‑4 or AOC‑4 XBRL by March 1. XBRL filing is mandatory for listed companies, companies with paid‑up capital ≥ ₹2 crore, turnover ≥ ₹100 crore, or those following Ind AS.
Key Benefits of Filing Form AOC‑4
● Transparency of financial health through audited statements ● Effective communication with shareholders via Board’s and Auditor’s Reports ● Informed decision‑making by investors, lenders, and regulators
1. Documents Required for Filing AOC‑4
● Audited financial statements (Balance Sheet & P&L)
● Board’s Report
● Auditor’s Report
● CSR Report (if applicable)
● Statement of Subsidiaries (if any)
● Notes to Accounts
● Other disclosures as required
Step‑by‑Step Filing Procedure
1. Pre‑fill company CIN and details on MCA portal.
2. Enter financial year dates and approval dates for Board’s and Auditor’s Reports.
3. Provide AGM details or reasons if not held.
4. Attach required documents (PDF/XBRL).
5. Review, digitally sign by authorized signatories (Director/CFO/CS/CA).
6. Submit within 30 days of AGM (180 days for OPCs).
7. Retain filing acknowledgement for records.
AOC‑4 Filing Fees
Government filing fee varies by authorised share capital:
| Manufacturer (Production Capacity) | License Fees/year (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 |
| Company without share capital | ₹200 |
Form AOC‑4 Due Dates for FY 2022–23
Must be filed within 30 days of AGM; for OPCs within 180 days of FY end.
AGM held by September 30, 2023
Due by October 29, 2023
Standard due date within 30 days of AGM
OPC deadline
180 days from FY end
Calculated as 180 days from March 31
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