What Is Form AOC-4? Purpose, Who Files It, Due Date and Late Fee
Short answer: Form AOC-4 is the e-form a company uses to file its financial statements (balance sheet, profit and loss account and the related reports) with the Registrar of Companies every year. The legal basis is section 137 of the Companies Act, 2013 and rule 12 of the Companies (Accounts) Rules, 2014. It is normally due within 30 days of the annual general meeting. For FY 2025-26, MCA has allowed filing up to 31 December 2026 without additional fees.
What AOC-4 Stands For
"AOC" is the prefix MCA uses for forms under the Companies (Accounts) Rules, 2014. There is no official long form. The best-known AOC forms are:
- AOC-1: a statement of the salient features of subsidiaries, associates and joint ventures, attached to the financial statements.
- AOC-2: details of contracts with related parties, given in the Board's report.
- AOC-4: the e-form used to file the financial statements themselves.
Who Must File AOC-4?
Every company registered under the Companies Act files its financial statements every year. That includes private companies, public companies, One Person Companies, small companies and Section 8 companies. It applies even if the company had no business or no revenue during the year. A company that has not filed is still in default even with nothing to report.
LLPs do not file AOC-4. They file Form 8 (statement of account and solvency) and Form 11 (annual return) under the LLP Act.
Types of AOC-4
| Form | Used by |
|---|---|
| AOC-4 | Most companies, for standalone financial statements |
| AOC-4 CFS | Companies with subsidiaries, associates or joint ventures, for the consolidated financial statements |
| AOC-4 (XBRL) | Companies required to file in XBRL format under the Companies (Filing of Documents and Forms in XBRL) Rules, 2015; see XBRL filing applicability |
| AOC-4 NBFC (Ind AS) and AOC-4 CFS NBFC (Ind AS) | NBFCs that follow Ind AS |
AOC-4 Due Date
- Companies holding an AGM: within 30 days of the AGM at which the financial statements are adopted.
- One Person Company: within 180 days of the end of the financial year (27 September for a 31 March year-end), because an OPC does not hold an AGM.
- AGM not held: the financial statements must still be filed within 30 days of the last date by which the AGM should have been held, with a statement of the facts and reasons for not holding it (section 137(2)).
- FY 2025-26 relaxation: under MCA General Circular 05/2026, AOC-4 for FY 2025-26 can be filed up to 31 December 2026 without additional fees. The AGM itself is not extended. Details: AOC-4 and MGT-7 due dates for FY 2025-26.
Example: a private company holds its AGM on 29 September 2026. AOC-4 would normally be due by 29 October 2026. For FY 2025-26 it can be filed without additional fees up to 31 December 2026.
What Is Attached to AOC-4
- Balance sheet, statement of profit and loss and notes to accounts
- Cash flow statement, except for an OPC, a small company, a dormant company or an eligible startup private company, which need not prepare one
- Auditor's report, including CARO where it applies
- Board's report with its annexures, such as Form AOC-2 for related-party contracts and the CSR annexure where CSR applies
- Form AOC-1, where the company has subsidiaries, associates or joint ventures
- Secretarial audit report, where section 204 applies
The form is signed with the digital signature of a director (or the CEO, CFO or company secretary where appointed) and certified by a chartered accountant, company secretary or cost accountant in practice. Every field is explained in our AOC-4 filing guide.
AOC-4 Filing Fee and Late Fee
The government filing fee depends on the company's nominal (authorised) share capital:
| Nominal share capital | Normal fee |
|---|---|
| Less than ₹1 lakh | ₹200 |
| ₹1 lakh to less than ₹5 lakh | ₹300 |
| ₹5 lakh to less than ₹25 lakh | ₹400 |
| ₹25 lakh to less than ₹1 crore | ₹500 |
| ₹1 crore or more | ₹600 |
A company without share capital pays ₹200. If AOC-4 is filed late, the portal adds an additional fee of ₹100 for every day of delay, with no upper limit. For FY 2025-26, no additional fee applies up to 31 December 2026. After that date it counts from the original due date.
What Happens If AOC-4 Is Not Filed
- Penalty under section 137(3): ₹10,000 on the company plus ₹100 a day for a continuing default, up to ₹2 lakh. The managing director and CFO, or the responsible directors, face ₹10,000 plus ₹100 a day, up to ₹50,000.
- Director disqualification: if a company has not filed its financial statements or annual returns for any continuous period of three financial years, its directors cannot be reappointed in that company or appointed in any other company for five years from the date of the default (section 164(2)(a)).
- Strike off: the Registrar can start proceedings to remove the company's name under section 248.
AOC-4 vs MGT-7 and MGT-7A
AOC-4 files the financial statements. MGT-7 or MGT-7A files the annual return: shareholders, directors, meetings and similar details. Small companies and OPCs use MGT-7A. The annual return is due within 60 days of the AGM, or for an OPC, which holds no AGM, within 60 days of the date by which the AGM would have been held. It draws on the AOC-4 data, so file AOC-4 first. See the MGT-7A filing guide and the company annual compliance checklist.
Order of Steps for the Year
- The Board approves the financial statements and the Board's report.
- The statutory auditor signs the audit report (the first auditor is appointed in Form ADT-1).
- Members adopt the accounts at the AGM (an OPC does not hold one).
- File AOC-4 within 30 days of the AGM (by 31 December 2026 without additional fees for FY 2025-26).
- File MGT-7 or MGT-7A within 60 days of the AGM (by 31 January 2027 for FY 2025-26).
Stuck on an error or a late filing? See annual compliance problems and fixes, or ask us about company annual compliance.