AOC-4 Filing: Due Date, Fees, Documents & Process (2026)

AOC-4 Filing: Complete Guide to Due Date, Fees, Documents & Process (2026)

Every registered company in India has one non-negotiable annual ritual: telling the government exactly how the business performed financially. That's what AOC filing is all about. The AOC 4 form is the vehicle through which a company submits its audited financial statements to the Registrar of Companies (RoC), and getting this filing wrong — or late — can turn a routine compliance task into an expensive headache.

This guide breaks down everything you need to know about AOC-4 filing in 2026: who must file it, the due date, the fee structure, required documents, and how it connects to the equally important MGT-7 and AOC-4 filing cycle.

What Is AOC-4 Filing?

AOC 4 is an e-form prescribed under the Companies Act, 2013, used to file a company's financial statements — including the balance sheet, profit and loss account, cash flow statement, and notes to accounts — with the Registrar of Companies. It's essentially the annual financial report card that every company hands over to the regulator after its shareholders approve the accounts at the Annual General Meeting (AGM).

Financial statements filed through the AOC 4 form become part of the public record, meaning stakeholders — investors, lenders, regulators, even competitors — can view a company's financial position through the MCA portal.

Why AOC Filing Matters

AOC filing isn't paperwork for paperwork's sake. It serves several real purposes:

• Transparency: It gives shareholders and the public an official, verified view of company performance.
• Accountability: The Board's Report and Auditor's Report attached to the filing hold management accountable for the numbers.
• Legal compliance: Skipping or delaying AOC-4 filing is a direct violation of the Companies Act, 2013, and invites financial and legal consequences.
• Business credibility: A clean compliance history matters during due diligence, loan applications, and fundraising — investors routinely check MCA records before writing a cheque.

Who Must File AOC-4?

Nearly every company registered under the Companies Act, 2013 must file the AOC 4 form annually — this includes private limited companies, public limited companies, One Person Companies (OPCs), and small companies. There's no blanket exemption based on company size.

Additional variants apply in specific situations:

• AOC-4 CFS — for companies that need to file consolidated financial statements (typically those with subsidiaries).
• AOC-4 XBRL — mandatory for companies with paid-up capital of ₹5 crore or more, annual turnover of ₹100 crore or more, all listed companies and their Indian subsidiaries, and companies following Ind AS.
• AOC-4 NBFC (Ind AS) — for NBFCs required to follow Indian Accounting Standards.

AOC-4 Due Date: When Should You File?

The standard rule is straightforward: AOC-4 filing must be completed within 30 days of the company's AGM.

Example: If your AGM is held on 30 September, your AOC 4 due date falls on 29–30 October of the same year.

For One Person Companies (OPCs), which aren't required to hold an AGM, the timeline is different — AOC-4 must be filed within 180 days from the end of the financial year, which typically lands around late September.

A Note on Recent Relief Windows

The MCA has, on occasion, extended AOC-4 and MGT-7 filing deadlines without additional fees to ease the transition to the updated MCA-21 V3 filing system — most recently offering a one-time relief window into January 2026 specifically for FY 2024-25 filings. This kind of relief is exceptional and temporary — it does not change the standard 30-day rule for future financial years. Always check the latest circular on the official MCA website before assuming an extension applies to your filing.

AOC-4 Filing Fees

Like most MCA forms, the AOC 4 form fee depends on the company's authorised share capital:

Fee slabs are periodically revised by the MCA — verify the current schedule on the official portal before filing.

Penalty for Late AOC-4 Filing

This is where AOC-4 filing differs sharply from event-based forms: it does not use a multiplier system. Instead, late filing attracts a flat additional fee of ₹100 per day of delay, with no upper cap.

Example: If a company with an authorised capital of ₹10 lakh files AOC-4 45 days after the due date, it owes:

• Normal fee: ₹400
• Additional fee: 45 days × ₹100 = ₹4,500
• Total payable: ₹4,900

Because there's no maximum limit, a delay of several months can quickly turn a ₹200–₹600 filing into a bill running into tens of thousands of rupees. Beyond the monetary penalty, repeated non-compliance can also lead to director disqualification and closer regulatory scrutiny of the company.

Documents Required for AOC-4 Filing

Before you start the AOC-4 filing process, gather the following:

• Audited financial statements — balance sheet, profit & loss account, cash flow statement, and statement of changes in equity (where applicable)
• Board's Report and Auditor's Report
• Notes to accounts
• Form AOC-1, if the company has subsidiaries or associate companies
• CSR-2 details, where applicable, for companies covered under Section 135
• Statement explaining reasons, if the financial statements weren't adopted at the AGM or if the AGM itself wasn't held

Step-by-Step AOC-4 Filing Process

1. Prepare and audit the financial statements in line with applicable accounting standards.
2. Hold the AGM to get the financial statements, Board's Report, and Auditor's Report formally adopted by shareholders.
3. Log in to the MCA21 portal using your company credentials.
4. Download the latest AOC-4 form (or the relevant variant — CFS, XBRL, or NBFC) from the MCA website.
5. Fill in company details — CIN, financial year, date of AGM — along with financial statement particulars.
6. Attach mandatory documents, including the auditor's report, Board's report, and Form AOC-1 if applicable.
7. Get the form digitally signed by a director (using DSC) and certified by a practicing CA, CS, or Cost Accountant where required.
8. Submit the form and pay the applicable fee online.
9. Note down the Service Request Number (SRN) generated after submission — this is your proof of filing and reference for future tracking.
10. Download the acknowledgment and retain it along with the submitted documents for your records.

MGT-7 and AOC-4: How They Work Together

If you're filing AOC-4, chances are you'll also need to think about MGT-7 — the two are often discussed together because they form the backbone of a company's annual compliance cycle:

Both forms are filed after the AGM and both attract the same flat ₹100-per-day penalty for delay. Many companies choose to file MGT-7 and AOC-4 back-to-back within the same compliance window to avoid tracking two separate deadlines — but remember, they're independent forms with independent due dates and independent penalties, so filing one doesn't excuse a delay on the other.

Common Mistakes to Avoid During AOC-4 Filing

• Assuming a relief window applies by default — always confirm current MCA circulars rather than relying on last year's extension.
• Missing Form AOC-1 when the company has subsidiaries, which leads to rejection.
• Filing without a valid, active DSC, causing last-minute submission failures.
• Confusing AOC-4 with AOC-4 XBRL — check whether your company falls under the XBRL-mandated category before selecting the form.
• Treating AOC-4 and MGT-7 as one filing — they have separate due dates and must both be tracked.

Frequently Asked Questions

What is the difference between AOC-4 and AOC-4 XBRL?

Standard AOC-4 is used by most companies, while AOC-4 XBRL is mandatory for companies with paid-up capital of ₹5 crore or more, turnover of ₹100 crore or more, listed companies and their subsidiaries, and companies following Ind AS.

Is AOC-4 filing mandatory for a One Person Company (OPC)?

Yes. OPCs must file AOC-4, but since they don't hold an AGM, the deadline is 180 days from the end of the financial year rather than 30 days from the AGM.

What happens if a company misses the AOC-4 due date?

The company must pay an additional fee of ₹100 per day of delay, with no maximum cap, on top of the normal filing fee. Continued non-compliance can also lead to further regulatory action.

Do I need to file MGT-7 and AOC-4 together?

They're not filed as a single form, but both are due shortly after the AGM — AOC-4 within 30 days and MGT-7 within 60 days — so most companies handle them within the same compliance cycle.

Who can certify the AOC-4 form?

It must be digitally signed by a company director and, in most cases, certified by a practicing Chartered Accountant, Company Secretary, or Cost Accountant.

This article is for general informational purposes only and does not constitute legal or professional advice. Due dates, fee structures, and relief circulars are subject to change by the Ministry of Corporate Affairs — always verify current details on the official MCA portal (mca.gov.in) or consult a qualified company secretary/chartered accountant before filing.