AOC-4 Filing in India: Due Date, Fees, Documents & Expert Help
By Legal & GST Advisory Team at LegalDev | Qualified Chartered Accountants and Tax Advocates with 10+ years in GST litigation, audit proceedings and notice drafting
AOC-4 is the e-form a company uses to file its adopted financial statements with the Registrar of Companies under Section 137 of the Companies Act, 2013. The clock starts at the annual general meeting: you have 30 days from the AGM. For FY 2025-26, a company that held its AGM on 30 September 2026 therefore has until 30 October 2026, and every day after that costs ₹100 in additional fee with no ceiling.
Due Date
AGM date + 30 days
Late Fee
₹100 per day, no cap
Key Takeaways
- AOC-4 carries the balance sheet, profit and loss account, cash flow statement, notes, auditor’s report and Board’s report to the ROC.
- Due date = AGM date + 30 days. One Person Companies have no AGM, so they file within 180 days of the financial year end.
- Government fee runs from ₹200 to ₹600 depending on authorised capital. Late filing adds ₹100 per day, plus possible penalty under Section 137(3).
- AOC-4 XBRL applies to listed companies, larger companies and Ind AS companies. Everyone else files the non-XBRL form.
- AOC-4 and MGT-7 are different filings with different due dates. Missing one does not excuse the other.
What Is Form AOC-4, and Who Files It?
Every company registered in India, large or small, listed or not, files AOC-4 once a year. Section 137(1) says a copy of the financial statements, adopted at the AGM and with every document annexed to it, must reach the Registrar within 30 days of that meeting. Rule 12 of the Companies (Accounts) Rules, 2014 prescribes the form.
The form is not a single document. MCA’s V3 portal carries several versions, and picking the wrong one is a common reason for rejection:
| Form |
Used For |
| AOC-4 | Standalone financial statements, non-XBRL |
| AOC-4 XBRL | Standalone statements in XBRL, for companies that fall within the XBRL rules |
| AOC-4 CFS | Consolidated financial statements |
| AOC-4 NBFC (Ind AS) | NBFCs preparing under Ind AS |
| AOC-4 CFS NBFC (Ind AS) | Consolidated statements of NBFCs under Ind AS |
If the AGM did not adopt the accounts, Section 137(2) still requires you to file the unadopted statements within 30 days of the AGM, with a statement explaining why. A company that did not hold an AGM at all has a separate path with additional fee under the proviso to Section 137(1). Skipping AOC-4 because the AGM went wrong only makes the default longer.
AOC-4 Due Date: FY 2025-26 and AY 2025-26 Explained
AOC-4 is linked to a financial year, not an assessment year. If your brief says “AY 2025-26”, the accounts in question are for FY 2024-25. If you mean the year ending 31 March 2026, that is FY 2025-26. Both are covered below because the answers differ.
| Company Type |
Rule |
FY 2025-26 Date |
| Company holding AGM on the last permitted day (30 Sept 2026) | AGM + 30 days | 30 October 2026 (some practitioners count 29 October; plan for the earlier day) |
| Company holding AGM earlier | AGM + 30 days | 30 days from your actual AGM |
| One Person Company | 180 days from year end | 27 September 2026 (already passed) |
| Company in its first financial year | First AGM within 9 months of year end | Within 30 days of that AGM |
At the time of writing (9 October 2026), we found no MCA circular extending the FY 2025-26 AOC-4 date. Check the MCA’s general circulars page before relying on that, because relief tends to arrive close to deadlines.
AY 2025-26 (FY 2024-25)
The statutory date was 29 or 30 October 2025 for an AGM held on 30 September 2025. MCA then relaxed additional fees twice because of the V3 form rollout. General Circular 06/2025 (17 October 2025) allowed filing till 31 December 2025, and General Circular 08/2025 (30 December 2025) extended that to 31 January 2026, both without additional fee. The relaxation did not extend the AGM deadline. A FY 2024-25 AOC-4 filed after 31 January 2026 attracts additional fee counted from the original due date, as the circulars state. Our summary is based on the text of Circular 08/2025.
Companies Compliance Facilitation Scheme, 2026
MCA’s Companies Compliance Facilitation Scheme, 2026 (General Circular 01/2026) allowed overdue AOC-4 and MGT-7 filings at the normal fee plus 10% of the additional fee, from 15 April to 15 July 2026. Some sources report an extension to 31 August 2026. Either way the window has closed, and the circular says Registrars will act against companies that stayed in default. AZB’s summary covers the scheme in detail.
AOC-4 XBRL Filing Applicability
XBRL filing under the Companies (Filing of Documents and Forms in XBRL) Rules, 2015 applies to:
- Listed companies and their Indian subsidiaries
- Companies with paid-up capital of ₹5 crore or more
- Companies with turnover of ₹100 crore or more
- Companies that prepare accounts under Ind AS
Companies outside those categories file the ordinary AOC-4. Two things catch people out:
The tests are not “pick any one”
If any single condition applies, XBRL applies.
Tagging is a technical job
It depends on your trial balance mapping, so do not leave it for the last day. Confirm your category with your auditor when the books close, not when the AGM notice goes out.
Documents Required for AOC-4
The form is mostly a transcription of documents the company has already approved, so the work is in having final, signed, consistent versions. Keep these ready:
Balance sheet, statement of profit and loss, cash flow statement, statement of changes in equity and notes, all as adopted at the AGM
Auditor’s report, including the report on internal financial controls where applicable
Board’s report with annexures, such as the CSR report and the secretarial audit report where relevant
For companies with subsidiaries, associates or joint ventures: consolidated statements (AOC-4 CFS) and Form AOC-1 details
Details of the AGM: date, whether accounts were adopted, and the auditor’s appointment particulars
CSR-2 details if Section 135 applies. MCA’s V3 forms link this filing to AOC-4
Directors’ DIN data and valid digital signatures for the signatories, and, in most filings, certification by a practising professional (CA, CS or cost accountant)
Prior-year figures that match last year’s filed numbers. A mismatch invites a query from the ROC
Version control matters more than any single document. Many of the rejections we hear about from other practitioners trace back to a Board’s report that differs from the signed accounts, or an auditor’s report with the wrong date.
AOC-4 Filing Fee Structure
The normal fee depends on the company’s authorised share capital under the Companies (Registration Offices and Fees) Rules, 2014:
| Authorised Capital |
Normal Filing Fee |
| Less than ₹1 lakh | ₹200 |
| ₹1 lakh to under ₹5 lakh | ₹300 |
| ₹5 lakh to under ₹25 lakh | ₹400 |
| ₹25 lakh to under ₹1 crore | ₹500 |
| ₹1 crore or more | ₹600 |
These are government fees only. Professional charges, DSC costs and XBRL tagging, if needed, are separate. Fee slabs are revised from time to time, so confirm against the current MCA fee table when you pay.
Penalty for Late Filing of AOC-4
Late filing triggers two separate layers of cost, and people usually notice only the first.
| Layer |
Amount |
How It Arises |
| Additional fee | ₹100 per day, no upper limit | Automatic at upload on the MCA portal (Section 403) |
| Penalty on the company | ₹10,000, plus ₹100 per day of continuing default, up to ₹2,00,000 | Adjudication under Section 137(3) |
| Penalty on each officer in default | ₹10,000, plus ₹100 per day, up to ₹50,000 | Adjudication under Section 137(3) |
| Director disqualification | Five years | Section 164(2)(a), where financial statements are not filed for three continuous financial years |
What Does a Delay Actually Cost?
Take a company that files 60 days late. The additional fee is ₹6,000 on top of the normal fee, before any adjudication. Filed a year late, it is ₹36,500. The penalty under Section 137(3) is not automatic. It follows an adjudication notice from the Registrar, but ROCs have been issuing these, and the director-level exposure is the part that surprises promoters most.
If your company has several years pending, the disqualification risk usually matters more than the daily fee.
Difference Between AOC-4 and MGT-7
AOC-4 reports the money. MGT-7 reports the company. AOC-4 files the financial statements under Section 137, while MGT-7 (or MGT-7A for OPCs and small companies) files the annual return under Section 92, covering shareholding, directors, meetings, and remuneration details.
| Point |
AOC-4 |
MGT-7 / MGT-7A |
| Content | Financial statements and attachments | Annual return: members, directors, meetings, compliance details |
| Section | 137 | 92 |
| Due date | 30 days from AGM | 60 days from AGM |
| Normal order | Filed first | Filed after AOC-4 |
| Additional fee if late | ₹100 per day | ₹100 per day |
In practice AOC-4 goes first, because the financials feed the figures reported in the annual return, and it has the earlier deadline. For an AGM on 30 September 2026, MGT-7 falls due about 29 November 2026. Our guide to MGT-7 annual return filing covers that form.
How to File AOC-4 Online on the MCA Portal
The filing itself takes a few hours when the documents are final. Preparation takes the time.
1
Fix the due date
Take the actual AGM date and add 30 days. Write it down with a safety buffer of at least three working days.
2
Choose the right variant
Standalone, consolidated, XBRL or NBFC. Check the XBRL tests first.
3
Collect final documents
Take them from the AGM pack, and do not merge into one PDF anything that the form expects separately.
4
Log in to the MCA V3 portal
Use the company’s registered credentials at mca.gov.in and open the AOC-4 e-form from the e-filing section.
5
Fill the form from the adopted accounts
Match every figure to the signed balance sheet.
6
Attach the documents
For XBRL filers, attach the validated instance document as well.
7
Apply digital signatures
The required signatories and professional certification are listed in the form.
8
Pay the fee and keep the SRN
Additional fees are calculated automatically if you are late.
9
Track status
If the ROC marks the form for resubmission, respond within the window shown on the portal, and then move to MGT-7.
Menu labels on the portal change with releases, so follow the current MCA instruction kit for the exact click path.
How LegalDev Handles AOC-4 Filing
We are Chartered Accountants and Tax Advocates, and our team has worked on GST litigation, audit proceedings and notice drafting for more than ten years. That background is useful for AOC-4 in a narrow but real way: we read financial statements the way a notice drafter does, looking for the inconsistency an officer would find first.
What the engagement covers:
Due-date and applicability check: which AOC-4 variant, whether XBRL applies, and your exact deadline
Document review: matching the Board’s report, auditor’s report and accounts before anything is uploaded
Filing: preparation, DSC coordination, upload, fee payment and SRN tracking
Delayed years: computing additional fee for each pending year and handling responses to ROC notices
We do not promise how a Registrar will respond to a long default. We can tell you what you owe, in what order to clear it, and where director disqualification is close. If you have an AGM date and a set of accounts, talk to our compliance team with those two things, and we will give you your due date and fee estimate.
Frequently Asked Questions (FAQs)
It files a company’s adopted financial statements and attachments with the Registrar of Companies under Section 137 of the Companies Act, 2013.
Within 30 days of the AGM. For an AGM held on 30 September 2026 that is 30 October 2026. One Person Companies had until 27 September 2026.
No. AY 2025-26 corresponds to FY 2024-25. For that year, MCA allowed filing without additional fee until 31 January 2026 through General Circulars 06/2025 and 08/2025.
Listed companies and their Indian subsidiaries, companies with paid-up capital of ₹5 crore or more or turnover of ₹100 crore or more, and companies preparing Ind AS statements. Others file the non-XBRL form.
₹200 to ₹600, depending on authorised capital. Late filing adds ₹100 per day.
Additional fee of ₹100 per day with no cap, and possible penalty under Section 137(3) of up to ₹2,00,000 on the company and ₹50,000 on each officer in default.
Yes. Under Section 164(2)(a), directors of a company that has not filed financial statements for three continuous years face disqualification for five years.
AOC-4 normally goes first. It is due 30 days after the AGM, while MGT-7 is due after 60 days.