e-Form AOC-4-XBRL

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Form for filing XBRL document in respect of financial statement and other documents with the Registrar

Purpose of e-Form AOC-4-XBRL

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

  • In case financial statements are not adopted in AGM then un-adopted financial statements needs to 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 within 30 days of the AGM (actual or adjourned whichever is applicable).

  • In case company revise the financial statement then revised financial statements are required to be filed.

  • Certain classes of companies as notified under Companies (Filing of documents and forms in Extensible Business Reporting Language) Rules, 2015 by the Central Government are required to mandatorily file their financial statement in Extensible Business Reporting Language (XBRL) format.

  • Other companies can also file their financial statement in XBRL format voluntarily. However, once filed in XBRL format, they would be required to file subsequent financial statements only in XBRL format.

Processing Type

  1. In case Revised Financial statements are filed: Will be processed by the office of Registrar of Companies (Non-STP) mode.
  2. In case filing leads to reduction in paid up share capital: Will be processed by the office of Registrar of Companies (Non-STP) mode.
  3. In all other scenarios: Auto approved (STP 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

Filing of financial statements with Registrar

The following class of companies shall file their financial statements and other documents under section 137 of the Act with the Registrar in e-form AOC-4-XBRL as per Annexure-I:

  • companies listed with stock exchanges in India and their Indian subsidiaries

  • companies having paid up capital of Rs 5 Crores rupees or above

  • companies having turnover of Rs 100 Crores or above

  • all companies which are required to prepare their financial statements in accordance with Companies (Indian Accounting Standards) Rules, 2015

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