AOC-4 Due Date FY AOC-4 : Fees, Penalty and How to File

Form AOC-4 is the online form every Indian company uses to file its audited financial statements with the Registrar of Companies (ROC) on the MCA portal each year. The financial statements include the balance sheet, profit and loss account, notes, cash flow statement (where applicable), auditor's report and Board's report. It is required under Section 137 of the Companies Act, 2013, and must be filed within 30 days of the company's Annual General Meeting (AGM). Think of it as your company's yearly report card, submitted to the government. It is compulsory even if your company earned nothing or made a loss.

Quick Tip: If you're a small company, an OPC, a dormant company or a private company that is a recognised startup, you don't need a cash flow statement (Section 2(40) of the Companies Act). That's one less schedule to chase your accountant for.

1. Companies with an AGM on 30 September 2026 (the last permitted date for most companies): the 30-day window ends on 29 or 30 October 2026. Many professionals and compliance calendars show 29 October. Counting rules could stretch it to 30 October, but do not test that. Treat 29 October as your safe last date.

2. Companies with an earlier AGM: count 30 days from your actual AGM date. An AGM on 15 September means AOC-4 is due about 15 October, so the late fee may already be running.

3. One Person Companies (OPCs): no AGM is required, so AOC-4 is due within 180 days of year end. For FY 2025-26 that was 27 September 2026, which has already passed. Late fee is running for OPCs that have not filed.

4. Companies incorporated between 1 January and 31 March 2026: no AOC-4 for FY 2025-26, because their first financial year ends on 31 March 2027.

5. Companies in their first financial year (incorporated between 1 April 2025 and 31 December 2025): your first AGM can be held up to 31 December 2026, nine months after the year end (Section 96). AOC-4 is then due 30 days after that AGM, so as late as 30 January 2027. The 31 December date cannot be extended by the ROC.

Last year, MCA gave relief for FY 2024-25 filings (up to 31 January 2026, without additional fees) through General Circulars 06/2025 and 08/2025, mainly because of the move to the new MCA V3 portal. For FY 2025-26, we could not find any similar circular as of 9 October 2026. We cannot control whether one comes, so please do not plan around it. If it does arrive, it will appear on mca.gov.in..

Not sure of your exact due date? Share your AGM date with the one-startup team and we will confirm it for you in one call. Just WhatsApp us for a quick check.

Every company registered under the Companies Act, whether private limited, public limited, OPC, Section 8 or a small company, must file AOC-4. Inactive companies must file too. LLPs do not use AOC-4; they file Form 8 (Statement of Account and Solvency). Which version you file depends on your company:

1. AOC-4 (standard): most private and small companies.

2. AOC-4 XBRL: listed companies and their Indian subsidiaries, companies with paid-up capital of ₹5 crore or more, turnover of ₹100 crore or more, and companies that must follow Ind AS. Banks, insurance companies, NBFCs and housing finance companies are outside XBRL.

3.  AOC-4 CFS: companies with subsidiaries, associates or joint ventures that prepare consolidated statements.

4. AOC-4 NBFC (Ind AS) and AOC-4 CFS NBFC (Ind AS): NBFCs that follow Ind AS.

Keep this checklist ready before you log in. In our experience missing papers are the number one reason for delays, not the portal.

1. Audited balance sheet and profit and loss account, with notes

2. Statutory auditor's report

3. Board's report, signed by the directors

4. Form AOC-1 (if you have subsidiaries, associates, joint ventures) and Form AOC-2 (related party transactions), as part of the Board's report

5. CSR details or Form CSR-2, only if Section 135 applies to you

6. Valid Class 3 Digital Signature Certificate (DSC) of a director, and of the CA, CS or CMA who certifies the form where required

7.Secretarial audit report (Form MR-3), only if Section 204 applies to your company

The government fee depends on your authorised share capital (as per the Companies (Registration Offices and Fees) Rules, 2014):

These are only the government fees. Professional and audit fees are separate. If you file after the due date, MCA adds an additional fee of ₹ 100 per day, collected automatically at the time of filing, with no upper limit. Example: if you file 20 days late, you pay ₹ 2,000 extra over the normal fee. It is small on day one, but it adds up quietly, and MGT-7 carries its own ₹ 100 per day, so the real cost of delay doubles.

The late fee is not the only risk. Under Section 137(3) of the Companies Act, the Registrar can also impose a penalty:

1.On the company: ₹ 10,000, plus ₹ 100 for every day the default continues, up to a maximum of ₹ 2,00,000.

2.On each officer in default (usually the managing director, CFO or other responsible director): ₹ 10,000, plus ₹ 100 per day, up to ₹ 50,000.

The bigger headache is for directors. Under Section 164(2), if a company does not file financial statements or annual returns for three continuous financial years, its directors can be disqualified for five years, and their DINs can get deactivated. That affects every other company they sit on. A penalty can be paid. A disqualification cannot be easily undone.

You still file. If the AGM wasn't held by 30 September 2026, file AOC-4 within 30 days of that last date, so by 30 October 2026. Attach a statement of facts and reasons for not holding the AGM (Section 137(2)). Filing on time doesn't cure the missed AGM: that is a separate default under Section 96, with its own penalty under Section 99.

If the AGM was held but the accounts weren't adopted, file the unadopted accounts within 30 days of the AGM. Then file the adopted accounts within 30 days of the adjourned AGM (Section 137(1)).

1. Finalise accounts, get the audit done, and hold the AGM (accounts must be adopted first).

2. Register or log in to the MCA V3 portal as a business user and check that your DSC is registered there.

3. Pick the right form: AOC-4, AOC-4 XBRL or AOC-4 CFS.

4. Fill in the company details, AGM date, financial data and Board's report disclosures.

5. Upload the attachments listed above.

6. Sign with the DSC of the director and the certifying professional, pay the fee, and download the SRN and challan.

Note: If the ROC asks for a correction, you'll see a resubmission notice on the V3 portal. Fix and resubmit within the time given, or the form can be treated as not filed and the late fee keeps running.

·  Filing before the AGM has actually happened or accounts are adopted

·  DSC expired or not registered on the V3 portal, usually discovered on the last day

·  Waiting for the final audit sign-off until the last week, when everyone's CA is busy

·  Forgetting that MGT-7 or MGT-7A (annual return) is due within 60 days of the AGM, which is about 29 November for a 30 September AGM

·   Counting 30 days from 31 March instead of from the AGM date

·   Filing MGT-7 before AOC-4. File AOC-4 first; MGT-7 picks up figures from it.

Our rule of thumb: file AOC-4 within a week of the AGM, not on day 29. The V3 portal is busiest in the last week, and a DSC problem found then leaves no time to fix it.

If your AGM was on 30 September, you have until 30 October. This week, check three things: the audit report is signed, the AGM minutes record that the accounts were adopted, and your director's DSC is registered on the V3 portal. If one is missing, that's your bottleneck, not the form.

At one-startup, we help small businesses and startups with AOC-4 filing, MGT-7 annual return, ADT-1 and complete  ROC compliance. Our team checks your documents, picks the right form, files on the MCA portal and shares the SRN and acknowledgement with you. We have offices in Delhi and Noida, so you can meet us in person, and we work virtually with clients in any state of India through calls, email and WhatsApp.

Need to file AOC-4 before 29 October?

Talk to a one-startup expert · part of OneDash

WhatsApp or call +91 70551 07773 · Email: contact@one-startup.in

 What happens when you reach out: we check what you actually need, then confirm our fee (+ GST) and the government charges in writing before you pay.

Annual compliance calendar for private limited companies

 MGT-7 due date and MGT-7 vs MGT-7A

 DIR-3 KYC last date for directors

 Compliance timeline for new companies

Compliance requirements change. Verify the latest position on the MCA portal or with a CA or CS before you file.

Last updated: October 2026.