Glossary
AOC-4 Filing: Complete Guide for Indian Companies
AOC-4 is the form used to file financial statements with the Registrar of Companies (ROC). This guide covers who must file, the deadline, penalties, required attachments, and common mistakes.
What is AOC-4?
Form AOC-4 is prescribed under Section 137 of the Companies Act, 2013, read with Rule 12 of the Companies (Accounts) Rules, 2014. Every company registered in India must file its financial statements for each financial year with the Registrar of Companies using this form.
The form captures key financial data from the Balance Sheet, Statement of Profit and Loss, and other financial information. It also requires attachments including the complete audited financial statements, Board's Report, and Auditor's Report.
Who Must File AOC-4?
All private limited companies
All public limited companies
One Person Companies (OPC)
Section 8 companies (not-for-profit)
Companies limited by guarantee
Foreign companies registered in India
Note: LLPs file Form 8 instead of AOC-4. ThynkFile supports both AOC-4 and LLP Form 8.
Deadline and Penalties
Filing Deadline
AGM + 30 days
For companies with AGM on September 30, the AOC-4 deadline is October 30.
Typical Timeline
- FY ends: March 31
- AGM deadline: September 30
- AOC-4 deadline: October 30
- MGT-7 deadline: November 29
Late Filing Penalty
₹100/day
Per company + per officer in default. No maximum cap.
Penalty Examples
- 30 days late: ₹3,000 (company) + ₹3,000 (directors)
- 90 days late: ₹9,000 (company) + ₹9,000 (directors)
- 1 year late: ₹36,500 (company) + ₹36,500 (directors)
Required Attachments
Financial Statements (Balance Sheet, P&L, Cash Flow, Notes)
Board's Report under Section 134
Auditor's Report
XBRL Instance Document (if applicable)
CARO 2020 Annexure (if applicable)
CSR Report (if Section 135 applies)
Secretarial Audit Report (if applicable)
Common AOC-4 Filing Mistakes
Financial Data Mismatch
Numbers entered in AOC-4 form fields do not match the attached financial statements. ThynkFile auto-fills form data from the same source, eliminating this.
Missing DSC
Forgetting to attach Digital Signature Certificate for all required signatories. DSC must be current and valid.
Wrong Financial Year
Selecting incorrect financial year dates in the form header. Causes rejection during MCA processing.
Incomplete Board's Report
Missing mandatory sections under Section 134 (director responsibility statement, related party disclosures, etc.).
XBRL Validation Failure
Submitting XBRL that fails MCA validation. Must be pre-validated before upload.
Late AGM Not Disclosed
If AGM was held after September 30, the reason must be disclosed in the form.
Frequently Asked Questions
What is the deadline for AOC-4 filing?
AOC-4 must be filed within 30 days of the Annual General Meeting (AGM). For most companies holding their AGM by September 30, the AOC-4 deadline falls in late October. Companies with extended AGM deadlines have proportionally later AOC-4 deadlines.
What is the penalty for late AOC-4 filing?
The penalty for late filing of AOC-4 is ₹100 per day of delay for the company and ₹100 per day for every officer in default (typically directors and company secretary). There is no maximum cap on the penalty, so delays of several months can result in significant amounts.
What attachments are required with AOC-4?
Required attachments include: audited financial statements (Balance Sheet, P&L, Cash Flow Statement, Notes to Accounts), Board's Report under Section 134, Auditor's Report, XBRL instance document (if applicable), and any other documents required to be attached to the financial statements.
What is the difference between AOC-4 and AOC-4 XBRL?
AOC-4 is the standard form for filing financial statements. AOC-4 XBRL is used by companies required to file in XBRL format (listed companies, their subsidiaries, and companies meeting certain turnover/capital thresholds). The XBRL version requires an additional XBRL instance document attachment.
Can AOC-4 be filed without an auditor's report?
No. The Auditor's Report is a mandatory attachment. The form cannot be filed without it. ThynkFile generates all other components of the filing package, but the Auditor's Report must be prepared and signed by the statutory auditor independently.
Related Resources
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