Form AOC-4 is how a company’s financial statements — balance sheet, profit and loss, cash flow, the Board’s Report and the Auditor’s Report — reach the Registrar of Companies each year. It is due within 30 days of the AGM: for a 30 September 2026 AGM, that is 29 October 2026. OPCs, which hold no AGM, file within 180 days of year-end — 27 September 2026.
The late fee is the harshest on the MCA books: ₹100 per day with no upper cap, plus separate adjudication penalties for sustained default. Filing runs on MCA V3 web forms since July 2025, with CSR-2 now a linked form. CapEasy prepares and files AOC-4 with your auditor, ahead of the date.
Which AOC-4 variant applies to you
- Plain AOC-4 — most companies.
- AOC-4 XBRL — mandatory for listed companies and their Indian subsidiaries, companies with paid-up capital of ₹5 crore or more, turnover of ₹100 crore or more, and all Ind-AS companies. Once a company enters XBRL it stays in XBRL, even if it later falls below the thresholds. Banks, insurers, NBFCs and housing-finance companies are exempt from XBRL and use their own variants.
- AOC-4 CFS — filed in addition where the company has subsidiaries, associates or joint ventures and prepares consolidated statements.
Due dates for FY 2025-26
| Case | Due date |
|---|---|
| Company with AGM on 30 September 2026 | 29 October 2026 (30 days from the AGM) |
| OPC (no AGM) | 27 September 2026 (180 days from year-end) |
| AGM not held | Within 30 days of the date the AGM was due, attaching reasons |
An earlier AGM means an earlier due date — the V3 portal computes it from the AGM date you enter.
What gets attached
- Signed financial statements — balance sheet with notes, profit and loss, cash flow — plus the Board’s Report and Auditor’s Report. Scanned, hand-signed copies: typed "SD/-" signatures get rejected.
- AOC-1 (subsidiaries/associates) and AOC-2 (related-party contracts) where applicable — filled as linked blocks on V3, in the same mode as the parent form.
- CSR report for section 135 companies — CSR-2 is filed as a linked form with AOC-4, not separately.
- Where relevant: Secretarial Audit Report, CAG comments, AGM-extension approval, or reasons for not holding the AGM.
Fees and what lateness costs
The normal fee follows the authorised-capital slab (₹200–₹600). The additional fee is ₹100 per day of delay, per form, with no cap — six months late is roughly ₹18,000 on AOC-4 alone. On top, section 137(3) adjudication can add ₹10,000 plus ₹100/day (capped at ₹2 lakh) on the company and ₹10,000 plus ₹100/day (capped at ₹50,000) per officer. Until 31 August 2026, past-year backlogs qualify for the CCFS-2026 amnesty at 10% of accrued additional fees.
| Authorised share capital | Normal filing fee |
|---|---|
| Less than ₹1,00,000 | ₹200 |
| ₹1,00,000 – ₹4,99,999 | ₹300 |
| ₹5,00,000 – ₹24,99,999 | ₹400 |
| ₹25,00,000 – ₹99,99,999 | ₹500 |
| ₹1,00,00,000 or more | ₹600 |
How to file AOC-4 on MCA V3
- Log in to MCA V3 → Company e-Filing → select AOC-4 (or XBRL/CFS variant); choose the web form or the Excel offline utility — linked forms must use the same mode.
- Enter the CIN to pre-fill, then the financial year, AGM date and the ADT-1 SRN (first auditors without one use the placeholder Z99999999).
- Enter figures in absolute rupees — rounded lakhs or crores fail validation.
- Attach the signed financials, Board’s Report, Auditor’s Report and conditional attachments (10 MB each).
- Affix the DSC of the director or KMP, plus certification by a practising CA/CS/CMA (not required for OPCs and small companies).
- Submit, pay against the SRN, and file MGT-7 only after this — V3 validates the annual return against AOC-4 data.
Common reasons AOC-4 bounces on V3
- Figures entered in thousands or lakhs instead of absolute rupees.
- An ADT-1 SRN whose appointment period does not cover the financial year being filed.
- Missing conditional attachments — CSR report, AOC-1 — or unsigned financials.
- Expired or unassociated DSCs, and XBRL instance documents built on an outdated taxonomy.
Verified against the Companies Act, 2013 / LLP Act, 2008, MCA rules and circulars as of 31 July 2026. Your exact position depends on your entity and any circulars MCA issues — we confirm it for you, and always recommend checking the official MCA portal. CapEasy is a private consultancy and is not affiliated with any government authority. This page is a guide, not legal advice.