AOC-4 Filing 2026: Due Date, Penalty, Documents, Step-by-Step Process

What is Form AOC-4?

AOC-4 is the e-form for filing audited financial statements with the Registrar of Companies under Section 137 of the Companies Act, 2013. Every Pvt Ltd, OPC, Public Ltd and Section 8 company must file AOC-4 annually with:

• Balance Sheet
• Profit & Loss Account (or Income & Expenditure for Section 8)
• Cash Flow Statement (not required for small companies)
• Statement of Changes in Equity
• Director's Report
• Auditor's Report
• CSR Report (if applicable)

Due date — 30 days from AGM

AOC-4 due date: 30 days from the date of AGM

Since AGM must be held by 30 September every year, AOC-4 is typically due by 29 October.

For first AGM (new company): Within 30 days of holding the AGM. First AGM can be held up to 9 months from FY end (vs 6 months for subsequent years).

Penalty for late filing

Late filing attracts ₹100 per day per company with no upper cap. A 6-month delay = ₹18,000 penalty. A 1-year delay = ₹36,500.

Continued non-filing can lead to:

• Director disqualification under Section 164(2) (after 3 years of non-filing)
• Company being marked 'In Default' on MCA portal
• Strike off proceedings under Section 248

Step-by-step filing process

1. Get financials audited by statutory auditor — typically takes 2-3 weeks
2. Hold Board Meeting to approve financials (within 30 days of next AGM)
3. Hold AGM and adopt financials (by 30 September)
4. Download AOC-4 form from mca.gov.in
5. Fill form with company details, financial highlights, director/auditor info
6. Attach documents — audited financials PDF, board report, auditor report
7. Sign with DSC of director + CA/CS/CMA certifying
8. Upload on MCA portal and pay filing fee (₹200-600 based on capital)

Different versions of AOC-4

• AOC-4 — Standard form for most Pvt Ltd companies
• AOC-4 XBRL — Mandatory for: listed companies, public companies with capital ≥ ₹5 cr, public companies with turnover ≥ ₹100 cr, all NBFCs
• AOC-4 CFS — For consolidated financial statements (companies with subsidiaries)
• AOC-4 NBFC — For NBFCs (replaced standard AOC-4 XBRL for NBFCs)