AOC-4 Filing: A Guide for Corporate Compliance

 AOC-4 Filing: A Guide for Corporate Compliance

Form AOC-4 is used by companies in India to submit their financial statements and other crucial documents to the Registrar of Companies (RoC). Staying updated with filing timelines and requirements is essential for maintaining compliance.

Filing Deadline

For FY 2023-24, Form AOC-4 must be submitted by October 29, 2024, or within 30 days after the annual general meeting.

Eligibility for AOC-4

This form applies to both public and private companies meeting any of the following criteria:

  • Paid-up capital of Rs. 5 Crores or more
  • Annual turnover exceeding Rs. 100 Crores
  • Companies limited by shares, by guarantee, and unlisted public entities



Special Requirements for NBFCs

Non-Banking Financial Companies (NBFCs) following Indian Accounting Standards (Ind AS) must use Form AOC-4 NBFC (Ind AS) to file their financial statements. If consolidated financials are required, they must be submitted in Form AOC-4 CFS NBFC (Ind AS).

Documents Required

For AOC-4 filing, companies must submit the following:

  • Balance sheet
  • Profit and loss statement
  • Cash flow statement
  • Changes in equity (if applicable)
  • Board of Directors’ and Auditor’s reports with annexures
  • CSR report, if applicable
  • Statements of subsidiaries in Form AOC-1 (if any)

Filing Fees

The processing fee depends on the nominal share capital:

  • Less than Rs. 1,00,000: Rs. 200 per document
  • Between Rs. 1,00,000 and Rs. 4,99,999: Rs. 300 per document
  • Between Rs. 5,00,000 and Rs. 24,99,999: Rs. 400 per document
  • Between Rs. 25,00,000 and Rs. 99,99,999: Rs. 500 per document
  • Rs. 1,00,00,000 or more: Rs. 600 per document

Penalties for Late Filing

Companies failing to file on time may incur the following penalties:

  • Within 30 Days of Due Date: Rs. 100 per day of delay
  • More than 30 Days After Due Date: Rs. 200 per day of delay

Consequences of Non-Filing

Failure to file may result in penalties:

For the Company

  • Initial fine of Rs. 10,000
  • Continuing penalty of Rs. 100 per day, up to Rs. 2 lakhs

For Key Personnel (MD, CFO, or Directors)

  • Rs. 10,000 fine, plus Rs. 100 for each day of delay, up to Rs. 50,000

FAQs

Who must file a CSR Report, and how?
Companies falling under Section 135(1) of the Companies Act, 2013, should file a CSR report in Form CSR-2, submitted with Form AOC-4, AOC-4 XBRL, or AOC-4 NBFC (Ind AS), as applicable.

When can Form CSR-2 be filed separately?
For FY 2023-24, Form CSR-2 may be filed separately by March 31, 2025, after filing Form AOC-4, AOC-4 XBRL, or AOC-4 NBFC (Ind AS).

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