AOC 4 Form Filing Due Date, Fees and Penalty
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AOC 4 Form Filing Due Date, Fees and Penalty

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What is Form AOC 4?

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?

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, having an annual turnover of 100 crores or more.
  • All companies who are governed under Companies Rules 2011.

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Additionals Documents required with Form AOC 4 (but not limited to):

  • Auditors’ report
  • Board’s report
  • Details of CSR policy
  • Statement of subsidiaries in Form AOC-1

Additionals Documents required with Form AOC 4 (but not limited to):

  • Auditors’ report
  • Board’s report
  • Details of CSR policy
  • Statement of subsidiaries in Form AOC-1

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

What is the Due Date of Form AOC 4?

Under normal circumstances, Form AOC 4 should be filed within 30 days from the last date of the company’s annual general meeting (AGM) held in a relevant assessment year. The AGM of a particular company should be held before October 30 for a particular assessment year.

Apparently, this means that Form AOC 4 should be filed latest by the October 30 for the given Assessment Year.

Although, during FY 2017-18, the last date for AOC Form filing has been extended to December 31, 2018, due to multiple requests received from various stakeholders.

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
Gen Comp Law Software

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