AOC-4 Filing

AOC-4 Filing India is governed by Section 137 of the Companies Act, 2013, which mandates that every company shall file a copy of its financial statements, including the balance sheet, profit and loss account, and other prescribed documents, with the Registrar of Companies (ROC) within 30 days of the annual general meeting. The form AOC-4 is the prescribed format for this filing.

The Ministry of Corporate Affairs (MCA) is the government department responsible for AOC-4 Filing India. The filing is done electronically through the MCA21 portal at www.mca.gov.in. The portal provides a user-friendly interface for submitting the form and paying the prescribed fees.

The process for AOC-4 Filing India involves the following steps:

1. Prepare the financial statements as per Schedule III of the Companies Act, 2013.
2. Hold the annual general meeting (AGM) and adopt the financial statements.
3. Log in to the MCA21 portal and select the AOC-4 form.
4. Fill in the required details, including company information, financial data, and attachments.
5. Digitally sign the form using the director's or company secretary's digital signature certificate (DSC).
6. Pay the filing fee and submit the form.
7. Upon successful submission, the ROC issues a certificate of filing.

The primary form for AOC-4 Filing India is Form AOC-4. Depending on the type of company, additional forms may be required:

• AOC-4 (XBRL): For companies required to file financial statements in XBRL format.
• AOC-4 (CFS): For companies filing consolidated financial statements.
• AOC-4 (Non-XBRL): For companies not required to file in XBRL format.
• MGT-7: Annual return (separate filing).

All companies registered under the Companies Act, 2013, including private limited, public limited, one-person companies, and section 8 companies, are required to file AOC-4 annually. There is no exemption based on turnover or size; every company must comply. However, certain classes of companies (e.g., small companies) may have simplified filing requirements.

The timeline for AOC-4 Filing India is prescribed by law: the financial statements must be filed within 30 days of the annual general meeting (AGM). The AGM itself must be held within 6 months from the end of the financial year (i.e., by September 30 for companies following the April-March financial year). Therefore, the AOC-4 must be filed by October 30 at the latest. Late filing attracts additional fees.

The government fees for AOC-4 Filing India are based on the company's authorized share capital. The following table shows the fee structure:

Additional fees for late filing are also applicable as per MCA rules.