e-Form AOC-4

Form for filing financial statement and other documents with the Registrar

Purpose of e-Form AOC-4

  • Every company needs to file its financial statements and mandatory attachments, via e-Form AOC-4 within the prescribed time limit as per section 137.

  • In case financial statements are not adopted in AGM then un-adopted financial statements shall be filed within 30 days of date of AGM (due date of AGM if AGM not held or extended due date if any).

  • Once financial statements are adopted then company shall file the adopted financial statements via e-form AOC-4 within 30 days of the AGM (actual or adjourned whichever is applicable).

  • In case company needs to revise the financial statement or Board’s report under provisions of section 130 or section 131 then revised financial statements shall be filed via e-Form AOC-4.

Processing Type

The e-Form will be processed in the office of Registrar of Companies based on the paid up capital entered as compared to paid up capital available in MCA records for the company or in case of revised filing is being done. In other cases, the form will be processed in auto approval mode.

ROC Fees

1. Fee for filing e-forms or documents in case of company have share capital

Nominal Share CapitalFee Applicable Rs.
<1 lakh200
1 lakh – 5 lakh300
5 lakh – 25 lakh400
25 lakh – 100 lakh500
>100 lakh600

2. Fee for filing e-forms or documents in case of company not have share capital – Rs 200

3. Additional Fees – Following table of additional fees shall be applicable for delays in filing of annual returns or balance sheet / financial statement under the Companies Act, 1956 or the Companies Act, 2013 beyond 30/06/2018

Period of delayFee Applicable Rs.
Delay beyond period provided under Section 92(4) of the Act100 per day
Delay beyond period provided under Section 137(1) of the Act100 per day

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