# 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. - due 30 days of the AGM · §137, Companies Act 2013 · ₹100/day if late ## 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 a late AOC-4 cost? A government additional fee of Rs 100 a day from the due date, with no multiplier and no upper limit. The normal fee runs on the authorised capital. ## 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: Full procedure: [Financial statements filing (§137): the full procedure](https://www.oncompliance.ai/learn/financial-statements-filing-s-137) ## 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. All MCA forms: https://www.oncompliance.ai/forms --- Canonical HTML: https://www.oncompliance.ai/forms/aoc-4 Site map for agents: https://www.oncompliance.ai/llms.txt · https://www.oncompliance.ai/sitemap.xml · https://www.oncompliance.ai/agents.md Content last updated: 10 August 2026. Reference information for Indian companies under the Companies Act 2013 — not legal advice.