Financial Statements Filing (S.137)
File AOC-4 / AOC-4 XBRL / AOC-4 CFS within 30 days of AGM. Financial Statements Filing (S.137) takes 6 steps over about 118 days and is filed with the ROC on AOC-4.
Last updated: 10 August 2026
What if it’s filed late?
Government late fees run at ₹100 a day on this filing and keep growing until it is done. OnCompliance tracks the date and shows the amount before it happens.
What is the timeline for Financial Statements Filing (S.137)?
6 steps over about 118 days, filing AOC-4 with the ROC. Each deadline below runs from the step before it.
| # | Step | Form filed | Deadline |
|---|---|---|---|
| 1 | Finalize Financial Statements | None | within 30 days |
| 2 | Obtain Auditor Report | None | within 14 days |
| 3 | Board Approves Financial Statements | None | within 7 days |
| 4 | Members Adopt at AGM | None | within 30 days |
| 5 | Prepare XBRL Instance Document | None | within 7 days |
| 6 | File AOC-4 / AOC-4 XBRL | AOC-4 | within 30 days |
What are the steps, in order?
The 6 steps below run in order; the day counts show how long each one allows.
Finalize Financial Statements
Finalize BS, P&L, Cash Flow, Notes to Accounts.
Obtain Auditor Report
Statutory auditor completes audit and issues report.
Board Approves Financial Statements
Board approves financial statements and signs.
Members Adopt at AGM
Financial statements adopted at AGM.
Prepare XBRL Instance Document
Generate XBRL-tagged financial statements (IND-AS taxonomy) for AOC-4 filing. Enter or import financial data, validate against MCA rules, and download the .xml file.
File AOC-4 / AOC-4 XBRL
File financial statements with ROC within 30 days of AGM. Attach the XBRL instance document.
Every guide runs like this in OnCompliance: steps in order, dates in view, paperwork made for you at each step.
The form itself
AOC-4: filing the financial statements →
Due date, filing fee, late fee and how it is filed on MCA V3.
Common questions
How long does Financial Statements Filing (S.137) take?
About 118 days across 6 steps. The first step is: Finalize Financial Statements.
Which MCA form is filed for Financial Statements Filing (S.137)?
AOC-4. AOC-4 is the financial statements filing under §137 of the Companies Act 2013.
What does it cost if AOC-4 is filed late?
Government late fees run at ₹100 a day on this filing and keep growing until it is done.
Can OnCompliance run Financial Statements Filing (S.137) for me?
Yes. OnCompliance runs the same steps in order, dates in view, with the paperwork made for you at each step.