Every company in India needs to e-file its financial statements and mandatory attachments by using e-Form AOC4 with the registrar of companies (ROC) 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 the date of AGM (due date of AGM if AGM not held or extended due date if any).
Once financial statements are adopted then the 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 a 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.
Date of signing company’s financial statements
In form AOC-4, you need to enter the DIN of the Directors who have signed the Board’s report. It is mandatory to provide details of one Director who has signed the boards’ report in AOC-4. You are required to enter the date on which the signatories have signed the Boards’ report.
After entering who signed the board’s report, you have the option to mention the date of signing of reports on the financial statements by the auditors. There you need to enter the date of signing of reports on the financial statements by the auditor(s).
Date of Annual General Meeting (AGM) in AOC-4
If AGM is held, you need to select the option “Yes” for the field “Whether Annual General Meeting (AGM) is held”.
After selecting, Yes, you need to enter the date of AGM and the due date of AGM. Date of the Annual general meeting (AGM) should not be after the due date.
In case, any extension for financial year or AGM was granted, then for the field “Whether any extension for financial year or AGM granted”, you need to select Yes and then you need to enter the extended due date of AGM after such grant.
Auditor Details in AOC-4
You need to have the following details to fill the auditor details in form AOC-4. Here are they;
Name of the chartered accountant signing the audit report
PAN of the auditor or auditors’ firm.
whether the auditor is Individual or an Auditor’s firm.
membership number of the chartered accountant and Auditor’s firm’s registration number.
SRN of form ADT-1 in AOC-4
name and address of the auditor or auditor’s firm.
As discussed above, you need to enter the SRN of form ADT-1 filed for intimation of appointment of the auditor details of whom is entered. If intimation of appointment of auditor is not required under section 139(5)/ (6)/ (7) of the Companies Act, 2013 then enter the SRN ‘Z99999999’.
Digital signature on AOC-4
eForm AOC-4 is to be digitally signed by the Director/ Manager/ Secretary/ CEO/ CFO of the company.
Before signing the form AOC-4, you must make sure that the person has registered his/her DSC with MCA by using the following link (www.mca.gov.in). If not registered, then please register before signing the form.
Disqualified Directors should not sign the form.
In case the person digitally signing the eForm is a Director – Enter the approved DIN.
In case the person digitally signing the eForm is a CEO or CFO or manager- Enter the PAN.
In case the person digitally signing the eForm is a Company Secretary – Enter the membership number of the secretary
Due date of filing form AOC-4
Due date of filing form AOC-4 is the most important factor for you.
Filing after the due date, will attract an additional fee in addition to the normal fee charged. Here are the due dates of filing AOC-4.
| Purpose of the form | Event Date | Time limit (days) for filing |
| Adopted financial statements (in case of OPC) | Financial year end date | 180 days |
| ProvisionalUnadopted financial statements (in case of other than OPC) | Actual date of AGM.In case date of AGM is not entered then due date of AGM (shall be extended due date, ifextended) | 30 days |
| Adopted financial statements (in case of other than OPC) | Date of Adjourned AGM. If not entered then actual date of AGM. | 30 days |
| Revised financialstatements u/s 130 | Date of order ofcompetent authority | 30 days |
| Revised financialstatements u/s 131 | Date of order ofcompetent authority | 30 days |
Fees to paid while filling company’s financial statements in e-form AOC-4
A nominal fee will be charged when you file the AOC-4 before the due date of filing.
Here is the nominal fee charged while filing AOC-4 based on the nominal share capital of the company.
| Nominal Share Capital | Fee applicable |
| Less than 1,00,000 | Rupees 200 per document |
| 1,00,000 to 4,99,999 | Rupees 300 per document |
| 5,00,000 to 24,99,999 | Rupees 400 per document |
| 25,00,000 to 99,99,999 | Rupees 500 per document |
| 1,00,00,000 or more | Rupees 600 per document |
For a company not having share capital, the fee is Rs 200 per document.
In addition to the nominal fee, additional Fee will be levied based on the delay.
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 | Additional fee payable (in Rs.) |
| Delay beyond period provided under Section 92(4) of the Act | Rs. 100 per day |
| Delay beyond period provided under Section 137(1) of the Act | Rs. 100 per day |
