TaxSavvy

Compliance Pack

Financial statements filing, AOC-4

  • Every company must file its audited accounts, board's report and auditor's report with the ROC after the AGM.
  • Deadline: Within 30 days of the AGM (for a 30 September AGM, by 30 October). OPC: within 180 days from the end of the financial year.
  • Done in 3 working days after signed audited accounts and AGM date
  • Prepared by your Savvy, checked by a CA
  1. Signed audited financial statements
  2. When was the AGM held
  3. Decide the variant
  4. SRN and payment challan
The law and the stepsPay and start · ₹3,999Yearly, + 18% GST

Answer in brief

Every company must file its audited accounts, board's report and auditor's report with the ROC after the AGM. We check which AOC-4 version applies, fill the form and its linked forms on MCA V3, and file it with the right AGM date so no late fee builds up.

Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.

From the official sources

What the law says, and what trips people up

From the official portal's manuals and FAQs, with the source for each point.

The law

  • Companies Act 2013, Sec 137(1)

    Copy of adopted financial statements, with attached documents, to be filed with the Registrar within 30 days of the AGMSource

  • Companies Act 2013, Sec 137(1), third proviso

    An OPC files financial statements adopted by its member within 180 days from the close of the financial yearSource

  • Companies Act 2013, Sec 137(1) provisos

    Accounts not adopted at the AGM are still filed within 30 days and taken as provisional; adopted accounts are filed within 30 days of the adjourned AGMSource

  • Companies Act 2013, Sec 137(2)

    If no AGM is held, signed accounts with a statement of facts and reasons are filed within 30 days of the last date the AGM should have been heldSource

  • Companies Act 2013, Sec 137(3), as amended by Companies (Amendment) Act 2020

    Company: penalty ₹10,000 plus ₹100 a day, up to ₹2,00,000. MD and CFO (or responsible director): ₹10,000 plus ₹100 a day, up to ₹50,000Source

  • Companies Act 2013, Sec 403, first proviso

    Late filing of documents under Sec 92 or Sec 137 allowed with additional fee of not less than ₹100 a daySource

  • Companies (Accounts) Rules 2014, Rule 12(2) and Companies (Filing of Documents and Forms in XBRL) Rules 2015

    Listed companies and their Indian subsidiaries, companies with paid-up capital of ₹5 crore or more, or turnover of ₹100 crore or more file in XBRL; banking, insurance, power and NBFC companies are exemptSource

  • Companies (Accounts) Amendment Rules 2025 (new AOC-4 family on MCA V3 from 14 July 2025)

    AOC-1, AOC-2, CSR-2 and the extracts of auditor's and board's reports are now filed as linked forms with AOC-4Source

  • Government fee

    Normal filing fee by nominal (authorised) share capital under the Table of Fees, Companies (Registration Offices and Fees) Rules 2014: below ₹1,00,000: ₹200; ₹1,00,000 to below ₹5,00,000: ₹300; ₹5,00,000 to below ₹25,00,000: ₹400; ₹25,00,000 to below ₹1 crore: ₹500; ₹1 crore and above: ₹600; company without share capital: ₹200. AOC-4 CFS carries its own fee. Source: https://ca2013.com/403-fee-for-filing-etc/

  • Late fee or penalty

    Additional fee of ₹100 per day of delay beyond the Sec 137(1) due date, applicable from 1 July 2018, with no upper cap in the fee rules (Companies (Registration Offices and Fees) Second Amendment Rules 2018). Source: https://ca2013.com/wp-content/uploads/2018/05/companies-Registration-offices-and-Fees-Second-Amendment-Rules-2018..pdf . Separate penalty under Sec 137(3): company ₹10,000 plus ₹100 a day up to ₹2,00,000; officer ₹10,000 plus ₹100 a day up to ₹50,000. Source: https://PRSINDIA.org/files/bills_acts/bills_parliament/2020/Companies%20(Amendment)%20Bill,%202020.pdf

On the portal

  1. Login to MCA V3 with the business user ID of the signing director or professional
  2. MCA Services > E-Filing > Company Forms > Annual Filing > select AOC-4 variant
  3. Enter CIN; check prefilled master data and previous year figures (editable)
  4. Choose online or offline mode at the parent form; linked forms follow the same mode
  5. Fill the parent AOC-4, Save and Submit, then fill basic details of linked forms and Proceed
  6. If offline: download the Excel zip, fill and upload each Excel file
  7. Attach the complete financial statements including board's report and auditor's report
  8. Submit each form to get the SRN, affix DSC, pay the fee online
  9. Download the challan and filed forms

What trips people up

  • AGM date or due date in AOC-4 does not match MGT-7 or MGT-7A for the same year

    Cross-check AGM date, due date and extended due date before signing; the portal blocks the later form and ROC has penalised wrong AGM datesSource

  • Wrong AGM due date already filed in AOC-4 blocks MGT-7A

    If still pending, ask ROC to send it back for correction; otherwise file a corrected form with a covering noteSource

  • ADT-1 SRN filed on V2 not accepted in AOC-4 on V3

    Raise a ticket with MCA helpdesk; for a first auditor with no ADT-1, FAQ allows Z99999999 as SRNSource

  • Editing the parent AOC-4 resets linked forms and regenerates blank Excel files

    Finalise the parent form before filling linked formsSource

  • Paid-up capital cannot be updated through AOC-4

    Update through MGT-7 or MGT-7A, or PAS-3 / SH-7 as applicableSource

  • AOC-4 XBRL upload fails with 'File Validation Failed'

    Revalidate the instance file with the current taxonomy and retry; report to MCA if it persistsSource

People ask

Does a late AGM push the AOC-4 due date?

No. The 30 days run from the date the AGM was due, unless ROC granted an extension. A late AGM is a separate default.Source

Do we still attach the board's report separately?

There is no separate field now, but the attached financial statements must include the board's report and auditor's report.Source

We filed in XBRL once. Can we go back to normal AOC-4?

No. A company that has filed in XBRL must continue in XBRL even if it later falls below the limits.Source

Does a small company or OPC need a cash flow statement?

No. OPC, small, dormant and start-up private companies may omit the cash flow statement.Source

Can old years' AOC-4 be filed on V3?

Yes, prior year filings are allowed on V3 with the applicable additional fee.Source

IDFD

How we solve it: 4 steps

Every line tracked live.

Step 1 of 4 · What we need from you

Tap each one you already have

Ready0 / 10
  • Signed audited financial statements
  • Board's report with annexures
  • Auditor's report including CARO
  • AGM date and adoption status
  • ADT-1 SRN of current auditor
  • Subsidiary, associate, JV detailsOptional
  • Related party contracts listOptional
  • CSR spend and unspent detailsOptional
  • Signing director DIN and DSC
  • Auditor membership and firm number

Connect now

A Savvy replies in minutes.

Fixed price before you pay. Your Savvy is paid only after you accept the work.

Connect nowPay and start: ₹3,999

Answers on this topic

Ask any money problem

Pay and start

₹3,999

₹3,999 + ₹719.82 GST = ₹4,718.82

Yearly. Delivered in 3 working days after signed audited accounts and AGM date. Due: Within 30 days of the AGM (for a 30 September AGM, by 30 October). OPC: within 180 days from the end of the financial year.

  • Every paid answer checked by a CA
  • Fixed price before you pay
  • Track every step live
  • Updates on WhatsApp and in your dashboard