Form AOC-4 is used to submit financial statements and various documents with the Registrar of Companies (RoC)
Filing Deadline
For the financial year 2023-24, Form AOC-4 must be submitted by October 29, 2024, or within 30 days of the annual general meeting.
Eligibility Criteria
Both public and private companies are required to file Form AOC-4 under specific conditions, including:
- Paid-up capital of Rs. 5 Crores or more.
- Annual turnover of Rs. 100 Crores or more.
- Companies limited by shares, limited by guarantee, and unlisted public companies.
Filing Requirements for NBFCs
Non-Banking Financial Companies (NBFCs) that follow Indian Accounting Standards (Ind AS) must file their financial statements using Form AOC-4 NBFC (Ind AS). If they have consolidated financial statements, these must be filed using Form AOC-4 CFS NBFC (Ind AS).
Required Documents
The following documents are necessary for filing:
- Balance Sheet
- Profit and Loss Statement
- Cash Flow Statement
- Statement of Change in Equity
- Board of Directors’ Report with annexures
- Independent Auditor’s Report with annexures
- CSR Report (if applicable)
- Statements of subsidiaries (Form AOC-1, if any)
- Statement of Changes in Equity (if applicable)
Filing Fees
The processing fees for each document, based on nominal share capital, are:
- Less than Rs. 1,00,000: Rs. 200 per document
- Rs. 1,00,000 to Rs. 4,99,999: Rs. 300 per document
- Rs. 5,00,000 to Rs. 24,99,999: Rs. 400 per document
- Rs. 25,00,000 to Rs. 99,99,999: Rs. 500 per document
- Rs. 1,00,00,000 or more: Rs. 600 per document
Consequences of Late Filing
If Form AOC-4 is not filed on time, penalties are applied as follows:
- 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
Penalties for Non-Filing
Non-filing of AOC-4 can lead to penalties for both the company and its key personnel:
For the Company
- Initial Penalty: Rs. 10,000 for failing to file
- Ongoing Default: Rs. 100 per day of default, capped at Rs. 2 lakhs
For Key Personnel (MD, CFO, or Directors if no designated officer)
- Penalty: Rs. 10,000 plus Rs. 100 per day of default, capped at Rs. 50,000
Frequently Asked Questions
Who is required to file a CSR Report, and in which form? Companies under Section 135(1) of the Companies Act, 2013, must file a CSR report in Form CSR-2, which is submitted along with Form AOC-4, AOC-4 XBRL, or AOC-4 NBFC (Ind AS), as relevant.
When is separate filing of Form CSR-2 required? For FY 2023-24, companies may file Form CSR-2 separately by March 31, 2025, after filing Form AOC-4, AOC-4 XBRL, or AOC-4 NBFC (Ind AS), as applicable.
