AOC-4

What it means

AOC-4 is the e-form a company uses to file its financial statements with the Ministry of Corporate Affairs (MCA) every year. It covers the balance sheet, profit and loss account, cash flow statement (where needed), notes, the directors’ report and the auditor’s report. Once it is filed, anyone can view these documents on the MCA portal for a fee. Banks, investors and suppliers often check them.

How it works

• Due date: within 30 days of the AGM. If the AGM is not held, it is due within 30 days of the last date by which the AGM should have been held.

• OPCs: within 180 days from the end of the financial year

• Variants: AOC-4 CFS for consolidated statements of a company with subsidiaries. AOC-4 XBRL for listed companies, companies with paid-up capital of ₹5 crore or more, turnover of ₹100 crore or more, and certain other classes.

• Attachments: signed financial statements, the board’s report, the auditor’s report and, where applicable, the CSR report

• Signatures: a director’s DSC, plus certification by a practising CA, CS or cost accountant

• Late filing: additional fee of ₹100 a day with no upper cap, on top of the normal filing fee. Separate penalties apply to the company and its directors for continuing default.

Example

Nexa Foods Private Limited holds its AGM on 25 September 2025, so AOC-4 is due by 25 October 2025. The company files it on 14 December 2025.

• Days of delay: 6 days left in October + 30 in November + 14 in December = 50 days

• Additional fee: 50 days x ₹100 = ₹5,000

• Total payable: ₹5,000 plus the normal filing fee, which depends on authorised capital

If the delay had run to a full year, the additional fee alone would be about ₹36,500. That is why late filing quickly becomes expensive.

Key points to remember

• File AOC-4 before MGT-7, because the annual return refers to the financial statements.

• Figures in AOC-4 must match the audited accounts exactly. Errors may require filing again with additional fees.

• The ₹100 a day fee keeps running until you file, so even a dormant company should not delay.

• Failing to file financial statements for consecutive years can lead to directors being disqualified and the company being struck off.

• MCA sometimes extends due dates or waives additional fees by circular. Check the latest position before you calculate fees.