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AOC 4 Form Filing Due Date, Fees and Penalty

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The company’s accountability to the stakeholder would be mandatory and would get performed through the financial statements, disclosures, Board’s report, and Auditor’s report. Between the board of directors and the shareholders, the major means of communication would occur via financial statements. For filing the financial statements for each fiscal year Form AOC 4 would be used with the Registrar of Companies (ROC). The company will file the AOC 4 CFS for the case of consolidated financial statements. 

Filing Form AOC 4 is an important component of your annual compliance duties if your company is incorporated in India. Form AOC 4 is a statement of a company’s financial accounts that must be submitted to the Registrar of Companies (ROC) every year. We’ll go over all you need to know about Form AOC 4 and its filing procedures in this blog article.

What is Form AOC 4?

Form AOC 4 is a document that includes a company’s financial statements, such as its balance sheet, profit and loss statement, cash flow statement, and notes to accounts.  A chartered accountant must audit the financial statements, which must adhere to Indian Accounting Standards.

The companies are required to file AOC 4 form as it is vital for companies to showcase their accountability to all stakeholders via submitting company financial documents, board reports, and the auditor’s reports as per the AOC 4 due date. These financial statements are the main means of communication between the company and its shareholders.

Form AOC 4 is used by companies to file their annual financial statements to the Registrar of Companies (ROC). For submitting the consolidating financial statements of a particular year to the ROC, the companies must use AOC 4 CFS. One such ROC filing software comes from govt authorized Gen CompLaw software for e-filing which is known for complete ROC e-Forms, Resolutions, Minutes, Registers & various MIS reports.

Who Should file Form AOC 4?

Every business registered in India, whether private, public, or one person, is required to file Form AOC 4 with the ROC. The file must be made within 30 days of the company’s annual general meeting (AGM).’

The below-given companies should AOC 4 in XBRL (extensible business reporting language) Format:

  • All companies along with their subsidiaries that are listed on the Indian stock exchange
  • All companies, having an annual turnover of 5 crores or above.
  • All companies have an annual turnover of 100 crores or more.
  • All companies who are governed under Companies Rules 2011.

What documents are needed for filing Form AOC 4?

One requires the below-mentioned documents in order to file AOC 4:

  1. Financial statements of the company along with the balance sheet, profit and loss statement, and cash flow statement. 
  2. Auditor’s report on the financial statements.
  3. The director’s report has been made by the board of directors of the company and does show to the shareholders at the AGM. 
  4. Notes to accounts, that furnish the other data on the financial statements.

All documents should be approved by a practising Company Secretary or Chartered Accountant (CA).

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    What is the Due Dates of Form AOC 4 Filing for FY 2022-23

    “The AOC 4 form is to be filed within 30 days from the date of the annual general meeting for the FY 2022-23, hence it is mandatory to file the form prior to the due date arrives. Also, there is a provision of penalty if the AOC 4 e-form is missed. It is to remember that the AOC 4 e-form is to be filed within 30 days from the conclusion of the AGM (In the case of OPC within 180 days from the end of the financial year).”

    What Happens when Form AOC 4 is not filed?

    A penalty would be levied when one fails to file Form AOC 4 and legal consequences for the forms and its directors. The ROC might levy a fine of up to Rs 100 per day for every day of late filing forms. Moreover, the company might lose its good standing with ROC, which can impact its capability to perform business in India. 

    Fees for Filing AOC 4

    The fees for Filing AOC 4 Form based on the share capital or annual turnover of a company are as follows:

    • Less than 1,00,000- Rs 200 per document
    • 1,00,000 to 4,99,999-Rs 300 per document
    • 5,00,000 to 24,99,999- Rs 400 per document
    • 25,00,000 to 99,99,999-Rs 500 per document
    • 1,00,00,000 or more -Rs 600 per document

    Penalty for Late Filing of Form AOC 4

    The following fees is applicable, in case of delay in filing the annual returns or financial statement:

    Period of Delay Additional fee payable
    (Due dates to file AOC 4 is within thirty days of the date of an annual general meeting)

    (Due dates to file AOC 4 is within thirty days of the date of an annual general meeting)
    INR 100 per day, subject to a max of INR 10 lakh

    Penalty, in case of delay in filing the belated annual returns or financial statement, is given below:

    Period of DelayAdditional fee payable
    Up to 30 days2 times of normal filing fees
    More than 30 days and up to 60 days 4 times of normal filing fees
    More than 60 days and up to 90 days 6 times of normal filing fees
    More than 90 days and up to 180 days 10 times of normal filing fees
    Beyond 180 days 12 times of normal filing fees

    How To File AOC 4 Return By Gen CompLaw Software

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