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.

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.

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

Nominal Share Capital	Fee Applicable Rs.
<1 lakh	200
1 lakh – 5 lakh	300
5 lakh – 25 lakh	400
25 lakh – 100 lakh	500
>100 lakh	600

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 delay	Fee Applicable Rs.
Delay beyond period provided under Section 92(4) of the Act	100 per day
Delay beyond period provided under Section 137(1) of the Act	100 per day