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Annual filings

Form AOC-4 — Filing of Financial Statements

Annual ROC filing of audited financial statements — balance sheet, profit & loss, board's report, and auditor's report.

How to file

Step-by-step process — from trigger event to ROC approval.

  1. 01
    Finalise audited financials and Board's Report

    Statutory auditor signs the financial statements after the audit committee (where applicable) and the Board approve them under Section 134. Prepare the Board's Report including AOC-2 disclosures, Section 134(3) particulars, MGT-9 extract of annual return, and CSR report if Section 135 applies. Cross-check AOC-1 disclosures for every subsidiary, associate, and JV.

  2. 02
    Hold the AGM and adopt the accounts

    Convene the AGM within six months of the financial year-end (15 months from the previous AGM, whichever is earlier — Section 96). Adopt the financial statements by ordinary resolution. Record the resolution in minutes within 30 days (Section 118 read with SS-2). The date of the AGM starts the 30-day AOC-4 clock.

  3. 03
    Determine the correct variant

    Use AOC-4 (standard), AOC-4 CFS (when consolidated financials apply under Section 129(3)), AOC-4 XBRL (listed, large companies, Indian subsidiaries of listed, paid-up ≥ ₹5 crore or turnover ≥ ₹100 crore), or AOC-4 NBFC (Ind AS) for NBFCs covered by Ind AS. Filing the wrong variant invalidates the submission.

  4. 04
    Prepare the e-form and PDF attachments

    Download the latest e-form from MCA21 V3 portal. Fill the company particulars (CIN, financial year, AGM date), capital structure, and trial-balance summary. Convert each attachment to PDF under the size cap (currently 2 MB per attachment, 6 MB total). Combine where required.

  5. 05
    Affix DSCs and pre-scrutinise

    Two directors and one practising professional (CA, CS or CMA in whole-time practice) must affix Class 3 digital signatures. Run pre-scrutiny — the form's built-in validator checks CIN status, DSC-DIN match, and field-level rules. Fix any errors before upload.

  6. 06
    Upload, pay fees, and save the SRN

    Upload on the MCA21 portal, pay the filing fee plus any additional fee for delay via net banking, credit card or NEFT challan. The Service Request Number (SRN) is generated on payment and is your proof of filing. Approved status appears in 2–7 working days.

  7. 07
    File AOC-4 CFS and AOC-1 separately if needed

    Consolidated financial statements are filed in a separate Form AOC-4 CFS within the same 30-day window. AOC-1 (subsidiary/associate/JV particulars) is an attachment to AOC-4 — not a separate filing — but its data must reconcile to MGT-7 disclosures.

Attachments required

Documents to prepare before opening the e-form.

  • Audited financial statements (balance sheet, P&L, cash flow if applicable) signed by two directors and the auditor
  • Board's Report including AOC-2 (related-party transactions) and management discussion items
  • Independent Auditor's Report with CARO 2020 annexure where applicable
  • Statement of subsidiaries, associates and joint ventures in Form AOC-1
  • Secretarial Audit Report (Form MR-3) for prescribed companies
  • Certified copy of the AGM resolution adopting the financial statements
  • Details of CSR spend under Section 135 (for companies meeting the threshold)

Common pitfalls

Where filings get rejected, delayed, or flagged in due diligence.

  • Filing AOC-4 instead of AOC-4 XBRL — XBRL is mandatory for listed companies, their Indian subsidiaries, companies with paid-up capital ≥ ₹5 crore, or turnover ≥ ₹100 crore. Wrong variant means the filing is treated as not filed.
  • Figures in AOC-4 not matching figures in the auditor-signed PDF — the e-form fields are validated against the trial balance summary you upload.
  • Missing AOC-2 disclosure of related-party transactions when there were any during the year, including loans from directors and management remuneration above thresholds.
  • Not attaching the CARO 2020 annexure when the company falls within CARO applicability (most non-small private companies do).
  • Filing AOC-4 before the AGM is held — the trigger is the AGM, not the financial year-end. Premature filing is technically defective.
  • Using digital signatures of directors whose DINs are deactivated for non-filing of DIR-3 KYC — the form will be rejected.

Frequently asked questions

Practical answers to the questions CS and CA teams hear most.

What is the due date of AOC-4 if our AGM was held on 30 September?
30 October — exactly 30 days after the AGM. If 30 October falls on a Sunday or MCA holiday, the next working day. The clock runs from the date of the AGM, not from the financial year-end.
Can a company file AOC-4 before holding the AGM?
No. Section 137 requires filing 'after' the accounts have been adopted at the AGM. Filing before the AGM is defective and the company will be asked to refile. The only exception is when the AGM has not been held — in which case file AOC-4 within 30 days of the last date by which the AGM should have been held, along with the reasons for non-holding.
Is AOC-4 XBRL mandatory for our private company?
AOC-4 XBRL is mandatory if you are (a) listed, (b) an Indian subsidiary of a listed company, (c) have paid-up capital ≥ ₹5 crore, or (d) have turnover ≥ ₹100 crore. Most private companies file the standard AOC-4. Once you cross either threshold, you continue XBRL filing in all subsequent years.
What is the penalty for late AOC-4 filing?
Additional fee of ₹100 per day of continuing default with no maximum cap. Section 137(3) separately provides for the company to pay ₹10,000 plus ₹100/day (capped at ₹2 lakh) and officers in default ₹10,000 plus ₹100/day (capped at ₹50,000). The MCA also issues notices and may trigger disqualification under Section 164(2) after three consecutive years of default.
Do One Person Companies (OPCs) file AOC-4?
Yes. OPCs file AOC-4 but the trigger is different — within 180 days of the close of the financial year, regardless of AGM (OPCs are exempt from holding AGMs under Section 96(1)).
What if the auditor's signature on the financials is digital and dated after the AGM?
The auditor's report must be signed before the AGM at which the accounts are adopted — the report is annexed to the financial statements presented at the AGM. A post-AGM auditor signature invalidates the AOC-4 attachment and triggers refiling.
Can AOC-4 be revised after filing?
Yes — file a revised AOC-4 with a board resolution authorising revision and a covering note explaining the changes. ROC may seek further explanation. Common revisions are for clerical errors, missed AOC-1 disclosures, or revised tax computations. Material restatement of financials requires re-adoption by members.

Related forms

Filings that commonly trigger together with Form AOC-4.

MGT-7
Annual Return

Annual return of the company — shareholding pattern, indebtedness, board composition, and statutory disclosures as on the financial year-end.

ADT-1
Notice of Appointment of Auditor

Notice to the ROC of the appointment or reappointment of the statutory auditor under Section 139.

MGT-14
Filing of Resolutions and Agreements

Filing of special resolutions, certain board resolutions, and prescribed agreements with the ROC under Section 117.

DPT-3
Return of Deposits and Non-Deposits

Annual return of deposits and amounts received that are not considered deposits — covers founder loans, holding-company loans, share application money pending allotment, ECBs, and convertible notes.

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