AOC-4: filing the financial statements
AOC-4 is the form that files a company’s financial statements — balance sheet, statement of profit and loss and their annexures — with the ROC under section 137 of the Companies Act 2013, within 30 days of the annual general meeting. Filed late, it accrues a government additional fee of ₹100 a day.
Last updated: 24 August 2026
What if AOC-4 is filed late?
Government late fees run at ₹100 a day per form with no upper limit, and keep growing until it is filed. OnCompliance tracks the date and shows the amount before it happens.
Who files AOC-4?
Every company files AOC-4 each year after its AGM adopts the financial statements. Companies with subsidiaries also file consolidated statements in AOC-4 CFS, and companies within the XBRL rules file AOC-4 XBRL instead. If the AGM does not adopt the accounts, or is not held, the unadopted or provisional statements are still filed within the section 137 timelines.
When is AOC-4 due?
| What | When |
|---|---|
| AOC-4 (financial statements) | within 30 days of the AGM |
| AOC-4 CFS (consolidated) | within 30 days of the AGM, where the company has subsidiaries |
| If the AGM is not held | within 30 days of the last day the AGM should have been held |
What does filing AOC-4 cost?
The normal fee runs on the company’s authorised capital; filed late, the form accrues a government additional fee of ₹100 a day, with no multiplier and no upper limit.
| Authorised capital | Normal fee |
|---|---|
| Less than ₹1,00,000 | ₹200 |
| ₹1,00,000 to less than ₹5,00,000 | ₹300 |
| ₹5,00,000 to less than ₹25,00,000 | ₹400 |
| ₹25,00,000 to less than ₹1 crore | ₹500 |
| ₹1 crore or more | ₹600 |
Which companies file AOC-4 XBRL?
Four classes of company file their financial statements in XBRL format under the Companies (Filing of Documents and Forms in XBRL) Rules 2015: companies listed on a stock exchange in India and their Indian subsidiaries; companies with a paid-up capital of ₹5 crore or more; companies with a turnover of ₹100 crore or more; and companies required to prepare their financial statements under the Companies (Indian Accounting Standards) Rules 2015. Crossing any one of the four is enough. Non-banking financial companies, housing finance companies and companies in the banking and insurance business are exempt even when they cross a threshold, and file the ordinary AOC-4 instead. One point catches companies out: XBRL filing is once in, always in. A company that crossed ₹100 crore of turnover once and filed in XBRL keeps filing in XBRL in later years even after turnover falls back below the threshold, and reverting to the ordinary AOC-4 makes the filing defective.
How is AOC-4 filed on MCA V3?
Approve the financial statements and board’s report at a board meeting, lay them at the AGM, then file AOC-4 on MCA V3 with the statements, board’s report and auditor’s report attached, certified and signed with the DSC. The full procedure, timeline and checklist are in the guide:
This is AOC-4 in OnCompliance: checks pass, missing items fixed in a click, the AI reads the financials and auditor’s report, the form fills with sources shown, you affix the DSC.
Common questions
What is the due date for AOC-4?
Within 30 days of the annual general meeting. For a 30 September AGM that means 30 October; if the AGM is not held, the 30 days run from the last day it should have been held.
What is the late fee for AOC-4?
₹100 a day from the due date, with no multiplier and no upper limit — the clock runs until the form is filed.
Which companies must file AOC-4 XBRL?
Companies listed in India and their Indian subsidiaries, companies with paid-up capital of ₹5 crore or more, companies with turnover of ₹100 crore or more, and companies preparing financial statements under Ind AS. NBFCs, housing finance companies and banking and insurance companies are exempt and file the ordinary AOC-4.
Can a company stop filing AOC-4 XBRL if it falls below the threshold?
No. XBRL filing is once in, always in: a company that has filed in XBRL continues to do so in later years even if its turnover or capital drops back below the limits. Filing the ordinary AOC-4 instead makes the filing defective.
What attaches to AOC-4?
The financial statements with their notes, the board’s report with its annexures, and the auditor’s report, along with any other documents the form calls for in the company’s case.
Who signs AOC-4?
A director with the DSC, and the form carries certification by a practising professional where required for the company’s class.
Can OnCompliance file AOC-4 for me?
OnCompliance reads the financials and auditor’s report, fills the form with sources shown, runs it through maker-checker sign-off, and tracks the 30-day window from your AGM date.