In this guide
AOC-4 is the form a company uses to submit its financial statements and related documents to the Registrar of Companies. For most companies, the ordinary filing period is within 30 days of the annual general meeting (AGM).
For FY 2025-26, an AGM held on September 30, 2026 ordinarily gives an AOC-4 deadline of October 30, 2026. The calculation can differ depending on the company type, AGM circumstances and applicable MCA relaxations.
Who Must File AOC-4?
Companies covered by Section 137 of the Companies Act, 2013 must file their financial statements in the prescribed form. This generally includes private companies, public companies and One Person Companies, subject to their respective requirements.
A company with no turnover or a business loss is not automatically exempt.
LLPs follow a different framework. They file their Statement of Account and Solvency through LLP Form 8, rather than AOC-4.
How to Calculate Your Due Date
Start with the company’s actual AGM date and check whether a special rule applies.
| Situation | Ordinary filing rule |
|---|---|
| Financial statements adopted at the AGM | Within 30 days of the AGM |
| AGM held September 30, 2026 | October 30, 2026 |
| AGM held September 15, 2026 | October 15, 2026 |
| AGM not held | Within 30 days of the last date on which it should have been held, with prescribed explanations |
| One Person Company | Within 180 days of financial-year closure |
| Producer Company | Special 60-day period from the AGM |
Not every company has an October 30 deadline. An earlier AGM generally creates an earlier filing deadline.
For a first AGM, an approved AGM extension or a financial year other than the usual March year-end, calculate the dates separately.
What if accounts were not adopted?
Where financial statements are not adopted at the AGM, Section 137 requires the unadopted statements and supporting documents to be filed within the prescribed period. These are recorded provisionally.
Financial statements subsequently adopted at an adjourned AGM must also be filed within 30 days of that meeting. An adjournment does not remove the original filing requirement.
Do earlier extensions apply to FY 2025-26?
There is no automatic carry-forward. A circular covering FY 2024-25 does not extend FY 2025-26 filings.
Read the exact financial year, forms and conditions covered by any MCA relaxation. An additional-fee waiver should not be treated as a blanket waiver of all compliance consequences.
Select the Appropriate AOC-4 Form
Before preparing the filing, determine whether the company needs:
- Standard AOC-4;
- AOC-4 CFS for consolidated financial statements;
- AOC-4 XBRL;
- An applicable NBFC Ind AS variant.
XBRL and sector-specific applicability require separate checks. Do not select standard AOC-4 simply because it appears easier to complete.
Check the relevant MCA V3 form and applicable linked filings against the current instructions.
Documents and Information to Prepare
Keep the following ready, as applicable:
- Financial statements approved and signed in accordance with the Act;
- Auditor’s report and relevant annexures;
- Board’s report and annexures;
- Consolidated financial statements and subsidiary/associate information;
- AGM date, adoption details and any approved extension;
- Reasons for not holding the AGM, where relevant;
- Company identification, auditor and signatory details;
- Required resolutions, statements and conditional attachments.
The exact attachment list depends on the company and form variant. Follow the current webform rather than copying an old checklist.
Verify that the figures entered in the form agree with the signed accounts. TaxClear’s accounting services can help organise the underlying records and reconciliations.
Step-by-Step Filing Process
- Confirm the applicable form and calculate the due date.
- Log in to MCA V3 using the appropriate account.
- Enter the CIN and verify the prefilled company information.
- Complete financial, AGM, auditor and other applicable particulars.
- Add the required documents and complete applicable linked forms.
- Arrange the required digital signature and professional certification.
- Submit, complete payment and retain the acknowledgement.
- Check the final status and respond promptly to any resubmission requirement.
A saved draft or generated SRN alone does not establish completed filing.
Normal Fees, Late Fees and Penalties
Normal filing fees depend on the applicable fee schedule and company particulars.
For delayed AOC-4 filing, the ordinary additional fee is ₹100 per day of delay, in addition to the normal filing fee, without an upper cap on that daily additional-fee calculation, unless an applicable relaxation provides otherwise.
For example, 20 days’ delay ordinarily adds ₹2,000 to the normal filing fee.
Additional fees are distinct from statutory penalties. Under Section 137(3), the company can face a ₹10,000 penalty, with a further ₹100 per day for continuing failure, subject to a ₹2 lakh maximum. Responsible officers can face separate penalties, subject to applicable statutory limits and reductions.
Paying the portal’s additional fee does not automatically settle every consequence of default.
For due-date review and filing assistance, contact TaxClear’s ROC compliance team.
Frequently Asked Questions
Does October 30, 2026 apply to every company?
No. It ordinarily applies where the AGM was held on September 30, 2026 and the standard 30-day rule applies.
Must a company with no business activity file?
Generally, yes. Nil turnover does not itself remove Section 137 obligations.
Does filing MGT-7 replace AOC-4?
No. The annual return and financial-statement filing are separate obligations.
Does an AGM extension give every company more time?
No. Check whether an extension applies to your company and calculate the filing period using the relevant circumstances.
Is the ₹100 daily additional fee the only consequence?
No. Separate statutory penalties may also apply.
