e-Form AOC-4-CFS

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Form for filing consolidated financial statements and other documents with the Registrar

Purpose of e-Form AOC-4-CFS

  • Every company needs to file its financial statements, including consolidated financial statement and mandatory attachments, within the prescribed time limit as per section 137.

  • For the purpose of filing, e-Form AOC-4 is prescribed for standalone financial statement (if XBRL is not applicable for the company) and e-Form AOC-4-CFS for consolidated financial statements.

  • In case financial statements (including CFS) 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 consolidated financial statements via e-form AOC-4 CFS 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 consolidated financial statements shall be filed via e-Form AOC-4-CFS.

Processing Type

The e-Form will be processed in the office of Registrar of Companies based on processing of the original form AOC-4 (referred form). In the same was auto approved, then this form also 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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