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 30 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 | 30 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 15 September 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.
How this date is calculated (and why other sites say a day earlier)
The Companies Act sets this deadline as a number of days measured from an event — the AGM, the incorporation date, the board meeting. How those days are counted is not left to convention: section 9 of the General Clauses Act, 1897 governs it for every Central Act. Where a period runs from a day, that first day is excluded. Where it runs to a day, the last day is included.
So for a company holding its AGM on the statutory last date of 30 September 2026, the thirty days begin on 1 October, not on 30 September. Day 30 falls on 30 October 2026.
Many commercial compliance sites publish 29 October for the same fact. That comes from counting the AGM day itself as day one — inclusive counting, which section 9 rules out. It is a single day, and a single day is the difference between an on-time filing and ₹100 per day running from the first.
If your AGM is held earlier than 30 September, the deadline moves with it — thirty days from the day after your actual AGM. Our ROC due-date calculator does the arithmetic from your AGM date.
Primary sources
The dates and fees on this page are read off the statute and the MCA’s own published forms, not copied from other guides. You can check every one of them:
- General Clauses Act, 1897 — section 9 (commencement and termination of time)
- Companies Act, 2013 — full text (India Code)
- MCA — company forms and downloads
- MCA — official portal
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 notifications or circulars issued since — 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.