How to File AOC-4 on MCA Portal (Step-by-Step Guide)

Introduction

Filing AOC-4 is one of those compliances that every company has to deal with, but it still manages to confuse a lot of people. On paper, the process looks straightforward. In reality, small details, portal behaviour, or missing documents can easily cause delays or mistakes.
Many times, companies realise the importance of AOC-4 only when the due date is close, or after an error shows up during filing. That’s usually when questions start coming up -what exactly needs to be filed, who is responsible, and how the MCA portal actually works.
This guide walks through the AOC-4 filing process step by step, in a practical way. The idea is to explain what needs to be done, in what order, and what to keep ready before starting, so the filing does not become more complicated than it needs to be.

What is AOC-4

AOC-4 is a form that companies are required to file with the Ministry of Corporate Affairs (MCA) for submitting their financial statements. In simple terms, it is the form through which a company reports its balance sheet, profit and loss account, and related documents to the Registrar of Companies.

This filing helps the authorities keep a record of the company’s financial position for a particular financial year. Once the annual financial statements are approved, AOC-4 becomes the formal way of placing those details on the MCA portal.

Who is required to file AOC-4

AOC-4 is not optional for companies. If a company is registered under the Companies Act, then this filing applies to it. That includes private limited companies, public limited companies, and even one person companies.

In most cases, once the annual financial statements are approved, AOC-4 has to be filed without delay. It’s one of those compliances that comes every year, so companies end up dealing with it again and again.

The filing itself is done on behalf of the company, usually using the digital signature of an authorised director or a responsible officer. Depending on the type of company, there can be small differences, but the basic requirement remains the same.

When AOC-4 is filed

AOC-4 is filed after the company’s annual financial statements are approved. In practical terms, this usually happens after the Annual General Meeting is completed. That approval is what triggers the filing requirement.

Many companies tend to focus only on the meeting itself and forget that the filing comes immediately after. That’s where delays often start. The exact timeline matters, but the key point is that AOC-4 is not filed randomly during the year - it is directly linked to the approval of financial statements for a particular financial year.

Details related to due dates and late fees are important, but those are better understood separately. Here, it’s enough to remember that once the accounts are approved, AOC-4 filing follows.

Pre-requisites before filing AOC-4

Before starting with AOC-4 filing, it helps to pause for a moment and check whether everything is actually ready. Many problems during filing happen not because the form is complicated, but because something basic was missed earlier.

The financial statements should already be finalised and approved. This usually includes the balance sheet, profit and loss account, and the auditor’s report. Along with these, documents like the Board’s Report and the AGM notice are also part of the annual records and should be kept ready before moving ahead.

The Annual General Meeting should have been completed, and the AGM date should be noted correctly. Even a small mismatch in dates or the financial year can create confusion later on the MCA portal.

Apart from documents, the company’s basic details should be cross-checked once, and a valid digital signature of an authorised director must be available. When these things are sorted beforehand, the filing process feels far more straightforward than it usually does.

Step-by-step process to file AOC-4 on MCA portal

Login to the MCA portal (V3)

The filing process basically starts with logging in to the MCA portal. This can be done using the company’s login details, or sometimes through professional credentials as well. Both are used in practice, it really depends on who is handling the filing at that point.

One thing to keep in mind here is that AOC-4 is filed on the V3 portal now, so make sure you’re on the correct MCA version before going ahead. It sounds obvious, but people still land on the wrong page sometimes.

Also, before moving further, it’s better to check if the login is working smoothly. The portal can be slow, sessions can expire, and if that happens in the middle of filing, it just wastes time. Starting clean usually avoids that headache later.

Select AOC-4 and start online filing

Once you’re logged in, head to the services or filing section on the MCA portal and look for AOC-4. On the V3 portal, the form opens online, so there’s nothing to download at this stage. It just opens on the screen and you move ahead from there.

After selecting AOC-4, the system takes you into the actual filing flow. Different parts of the form come up one by one. This is where it helps to slow down a bit. Check that the correct company and the right financial year are selected before moving forward. Small mistakes here usually don’t show immediately, but they can create trouble later when you’re already deep into the process.

Enter company and financial year details

After the form opens, you’ll come across the section where company details and the financial year are shown. Some of these fields may already be filled in automatically, but it’s still worth checking them once. Auto-filled doesn’t always mean correct.

The financial year selection matters more than it looks at first. If the wrong year is picked here, things might still move ahead, but the filing later won’t line up with the actual accounts. That’s when problems start showing up.

So it helps to slow down a bit at this point. Confirm the company name, verify the year, and only then move ahead. Fixing small things now is much easier than correcting them at the end.

Complete AOC-4 details (financial statements section)

This is the part where most of the real work happens. The financial numbers are entered here, pulled from the approved financial statements. Balance sheet figures, profit and loss totals, all of that goes in at this stage.

It’s worth slowing down a little here. Even when the accounts are final, small things can still go wrong. A number typed in the wrong field, or an extra zero added by mistake - the portal doesn’t always catch it immediately.

So it helps to keep the signed financial statements open while filling this section. A quick back-and-forth check saves time later. Once the figures are entered properly, the remaining steps usually feel much easier to handle.

Attach documents related to AOC-4

Once the AOC-4 details are filled in, the next thing is attaching the documents linked to this part. This is where the financial statements and related files are uploaded under the AOC-4 section.

This step sounds simple, but it’s also where people mess up quite often. Sometimes the right document gets uploaded in the wrong place, or an older version of a file is picked by mistake. The portal doesn’t always warn you clearly when that happens.

So it’s better to pause for a moment here. Open each attachment, check that it’s complete, readable, and the same one that was approved earlier. Doing this small check now saves a lot of back-and-forth later.

Fill AOC-2 details, if applicable

Once the AOC-4 part is done, the filing may move to AOC-2. But this doesn’t show up in every case. AOC-2 is relevant only when the company has entered into related party transactions that fall under Section 188 of the Companies Act.

If such transactions exist, the details need to be filled in here. Usually, this information is already available in the company’s records or financial statements, so it’s not something entirely new. Still, it’s easy to rush through this part, which is why a quick cross-check helps.

And if there are no transactions covered under Section 188, then this section doesn’t really apply. In that case, it’s simply marked accordingly and you move on to the next part. Nothing complicated there.

Attach documents related to AOC-2

After the AOC-2 details are filled in, the portal gives an option to upload documents for this part. In most cases, this attachment isn’t really mandatory. AOC-2 is already part of the Board’s Report, which would have been attached earlier along with the financial statements under AOC-4.

Sometimes though, a separate AOC-2 document is prepared on its own. If that’s available, it can be uploaded here. If not, there’s usually no problem leaving this section without any extra attachment, as long as the Board’s Report already covers the required AOC-2 disclosures.

So before moving ahead, it’s enough to just double-check that the Board’s Report attached earlier includes the AOC-2 details properly.

Enter extract details of Auditor’s Report

After the earlier parts are done, the form moves to the section where extract details of the Auditor’s Report are entered. This isn’t about uploading the whole report again. It’s more about filling in the key points in the format the portal asks for.

Most of this comes straight from the signed auditor’s report, so it helps to keep that open on the side. Otherwise it’s easy to miss a line or type something slightly off. Happens more often than people think.

Once the extract details are filled in and checked once, that’s usually enough. As long as it matches what’s already in the auditor’s report, you can move ahead without stressing too much over this part.

Enter extract details of Board’s Report

After the auditor’s part is done, the form shifts to the Board’s Report extract. This part works in a similar way. You’re not uploading the full Board’s Report again here. It’s more about filling in the specific points the portal asks for.

Most of what’s needed is already sitting inside the approved Board’s Report. So it helps to keep that document open while typing this in. Otherwise, it’s easy to miss a line or copy something slightly differently. Small things, but they matter.

Once the extract details are filled and checked once, that’s usually enough. If it matches what’s already in the Board’s Report, you can move ahead without overthinking this section.

Download generated forms in ZIP file

Once all the parts are filled in, the portal lets you generate the forms. But instead of giving one file, everything comes together in a single ZIP file. This usually surprises people the first time.

Inside that ZIP, you’ll find separate forms -AOC-4, AOC-2 if it applies, and the extract forms for the Auditor’s Report and the Board’s Report. It can look like a lot at once, but that’s just how the system packages it.

Before going any further, make sure the ZIP file is actually downloaded and saved somewhere you can find easily. You’ll need to open it in the next step, so it helps not to lose track of it now.

Extract the ZIP file and affix DSC on each form

After the ZIP file is downloaded, the next thing is to extract it. Once you do that, you’ll notice there isn’t just one form inside. There are multiple files, and each one needs attention.

This is where many people slip up. The digital signature has to be affixed on every generated form, not just one of them. That means AOC-4, AOC-2 if it applies, and the extract forms as well. Signing only one file and moving ahead usually leads to issues later.

So, yeah, this step takes a bit of time. Open each form, attach the DSC of the authorised director, save it properly, and then move to the next one. It feels repetitive, but doing it patiently here saves a lot of back-and-forth later.

Upload the signed forms and make payment

Once all the forms are signed, they need to be uploaded back on the MCA portal. Each signed file is uploaded as part of the submission, and the system checks if everything required is in place before letting you move forward.

After that, the process shifts to payment. This is where the filing fees are paid. It feels like the final step, but it’s still better not to rush. Sometimes payments take a moment to reflect, and closing the page too quickly can cause confusion.

Once the payment goes through, the filing is basically done. The portal generates a challan or acknowledgement, which should be downloaded and kept safely. That document is the proof that the AOC-4 filing has been successfully completed.

Download challan and acknowledgment receipt

Once the payment is done, the portal generates a challan along with an acknowledgement receipt. This is basically the system saying, yes, the filing has gone through.

It’s better to download these files right away. Sometimes people think they’ll come back later and grab them, but that doesn’t always go as smoothly as expected. So saving them immediately just avoids that extra stress.

These documents are useful later on, whether it’s for records, internal checks, or if any query comes up in the future. Once the challan and acknowledgement are downloaded and stored properly, the AOC-4 filing process is, finally, complete.

Documents to be attached with AOC-4

While filing AOC-4, a few documents need to be attached so that the financial details actually make sense on record. Most of these are documents the company already has, so it’s not about preparing something new at this stage.

Usually, the balance sheet, profit and loss account, and the auditor’s report are attached here. The Board’s Report is also uploaded, which already includes disclosures like AOC-2, if it applies. Depending on the company and its reporting, documents such as the cash flow statement or notes to accounts may also be part of the attachments.

Before uploading anything, it’s worth doing a quick check. Just make sure the documents are final, properly signed where required, and the same ones that were approved earlier. Attaching a draft or an older version is an easy mistake, and it tends to create unnecessary confusion later.

What happens after filing AOC-4

Once AOC-4 is filed and the payment is done, the filing is basically submitted on the MCA portal. At that point, there isn’t much you need to do immediately. The system takes over from there.

A lot of people keep refreshing the status page right away, which is understandable, but it’s not really required. Status updates can take some time, and that delay is pretty normal. It doesn’t mean anything has gone wrong.

As long as the challan and acknowledgement have been generated and saved, the filing is on record. Those documents act as proof that AOC-4 has been submitted. Unless the portal asks for some clarification later, you can usually consider this part done and move on.

Common mistakes while filing AOC-4

AOC-4 filing looks simple on the surface, but small mistakes still creep in quite often. Most of the time it’s not a big technical issue, just something basic that gets missed in a hurry.

One common problem is selecting the wrong financial year or entering an incorrect AGM date. These details usually don’t stop the form immediately, so people assume everything is fine. Later on, that’s when the confusion starts. Another mistake that shows up a lot is uploading the correct document, but in the wrong section. Easy to do, and not always obvious at first.

Digital signature issues are also very common. Sometimes only one of the generated forms is signed, and the rest are left unsigned. In other cases, the DSC might be expired or not properly mapped. This usually happens when the final steps are rushed.

Most of these mistakes don’t happen because the process is complicated. They happen because things are done too fast. Slowing down a bit and checking each step properly avoids most of these issues without much extra effort.

Frequently Asked Questions (FAQs)

Is filing AOC-4 mandatory for all companies?
Yes, pretty much. If a company is registered under the Companies Act, AOC-4 has to be filed once the annual financial statements are approved. It’s one of those yearly compliances that comes around every year, no skipping it.

Can AOC-4 be filed without holding an AGM?
Usually, AOC-4 is filed after the AGM. That’s the normal flow. But in some cases, like OPCs or situations where an AGM isn’t required, the filing is linked more to the approval of financial statements than the meeting itself. So it depends, a bit.

Do I need to upload AOC-2 separately while filing AOC-4?
Not always. AOC-2 is already part of the Board’s Report, which is attached along with the financial statements in AOC-4. If a separate AOC-2 document has been prepared, it can be attached, otherwise it’s usually fine as it is.

Why does the system generate multiple forms in a ZIP file?
This is how the MCA V3 portal works now. AOC-4 filing creates multiple related forms together, including extract forms. Instead of giving them one by one, the portal bundles everything into a ZIP file, which you then download and handle separately.

What should I do after completing payment for AOC-4?
Once the payment is done, download the challan and the acknowledgement right away. Don’t postpone it. These documents are the proof that the filing has gone through, and they’re useful later if any question or mismatch comes up.