FAQs on Form AOC-4

Filing Form AOC-4 sounds straightforward at first, but honestly, it rarely stays that way. Once you actually sit down to file it, small doubts start popping up-due dates, late fees, attachments, all that. Sometimes even people who’ve done this before pause and think, “Wait, is this right?” The MCA portal doesn’t always make things very clear either, so confusion is normal. That’s why these FAQs are put together, to answer the questions people usually have while dealing with Form AOC-4, without going into unnecessary complexity.

Q1. What is Form AOC-4?

Form AOC-4 is basically the form used to submit a company’s financial statements to the ROC. Simple as that.

Q2. Under which section is Form AOC-4 filed?

It is filed under Section 137 of the Companies Act, 2013.

Q3. Is filing Form AOC-4 mandatory?

Yes. Every company has to file it.

Q4. Who is required to file Form AOC-4?

Private companies, public companies, OPCs, Section 8 companies-pretty much all companies need to do it.

Q5. Is Form AOC-4 applicable to LLPs?

Nope. LLPs are outside the scope of AOC-4.

Q6. What is the due date for filing Form AOC-4?

AOC-4 has to be filed within 30 days from the date of the AGM.

Q7. What is the due date of AOC-4 for OPC?

For OPCs, the timeline is longer. They must file it within 180 days from the end of the financial year.

Q8. Can Form AOC-4 be filed before the AGM?

No. Filing before the AGM is not allowed since the financials must be approved first.

Q9. What documents are attached with Form AOC-4?

You attach the Balance Sheet, Profit & Loss Account, Auditor’s Report, Director’s Report, and Notes to Accounts.

Q10. Is the cash flow statement mandatory in AOC-4?

Yes, except for OPCs and small companies. For others, it’s compulsory.

Q11. Who digitally signs Form AOC-4?

The form is digitally signed by a director of the company.

Q12. Is auditor’s signature required in AOC-4?

No, the auditor’s DSC is not required in this form.

Q13. Can Form AOC-4 be revised after filing?

Not directly. But yes, it can be revised only after cancellation of the SRN by the ROC-either suo moto or on application with proper reasons.

Q14. What happens if Form AOC-4 is not filed?

Late fees start adding up and the company becomes non-compliant. Problems slowly pile on.

Q15. What is the late fee for Form AOC-4?

Late fee is ₹100 per day, subject to a maximum cap of ₹2,00,000.

Q16. Is there any waiver of late fee for AOC-4?

Only if the MCA announces a specific scheme. Otherwise, no waiver.

Q17. Can Form AOC-4 be filed without MGT-7?

Yes, it can be filed. Still, it’s generally better to file MGT-7 first.

Q18. What if the AGM was not held?

In that case, AOC-4 must be filed within 30 days from the date when the AGM should have been held.

Q19. Is Form AOC-4 required for dormant companies?

No. Dormant companies file Form MSC-3 instead.

Q20. Is AOC-4 required if there is no business activity?

Yes. Even if nothing happened during the year, filing AOC-4 is still required.

Q21. Can Form AOC-4 be filed manually?

No. It can only be filed online through the MCA portal.

Q22. What financial year’s statements are filed in AOC-4?

The financial statements of the relevant financial year that were approved in the AGM are filed.

Q23. Is CSR report required to be attached with AOC-4?

Yes, if CSR provisions apply to the company, the CSR report must be attached.

Q24. Can a professional file Form AOC-4 on behalf of the company?

Yes, a professional can handle the filing. But the form still has to be digitally signed by a director.

Q25. What happens if wrong figures are entered in AOC-4?

Wrong details can lead to notices, penalties, or future compliance headaches.

Q26. Is Form AOC-4 applicable to Section 8 companies?

Yes, Section 8 companies also need to file AOC-4.

Q27. Is AOC-4 filing linked with director disqualification?

Continuous non-filing can eventually contribute to director disqualification.

Q28. Can Form AOC-4 be filed with unsigned financial statements?

No. All attached financial statements must be properly signed.

Q29. What is the normal filing fee for Form AOC-4?

The normal filing fee depends on the authorised capital of the company.

Q30. Where is Form AOC-4 filed?

Form AOC-4 is filed electronically on the MCA portal.