Due dates · MCA
AOC-4 due date and filing checklist for ROC financial statements
AOC-4 is generally due within 30 days of the AGM under section 137. See form variants, OPC timing, attachments, late-fee risk, and a practical filing checklist before you submit to the ROC.
In this guide
Form AOC-4 is how a company files its financial statements with the Registrar under section 137 of the Companies Act, 2013. For most companies the due date is within 30 days of the annual general meeting at which the statements are adopted. A One Person Company files within 180 days from the end of the financial year, because it does not hold an AGM in the same way. Use the correct AOC-4 variant, attach the signed statements and reports, and confirm any MCA fee waiver or extension on the official site before you rely on it.
What AOC-4 is and who files it
AOC-4 is the e-form used to file a company's financial statements and related documents with the Registrar of Companies. The statutory duty sits in section 137 of the Companies Act, 2013: a copy of the financial statements, including consolidated statements where required, must go to the Registrar after they are adopted.
Almost every company that prepares financial statements under the Act will meet this filing in some form. The practical question is not whether AOC-4 exists, but which variant applies, what must be attached, and which event starts the clock for your company.
How the AOC-4 due date is calculated
For companies that hold an annual general meeting, the usual rule is clear: file within 30 days of the AGM at which the financial statements are adopted. If the statements are adopted in an adjourned AGM, the 30-day clock runs from that adjourned meeting.
A One Person Company does not follow the same AGM-linked path. Section 137 requires an OPC to file financial statements duly adopted by its member within 180 days from the close of the financial year, together with the documents that must attach to those statements.
| Company type | Event that starts the clock | General filing window |
|---|---|---|
| Company holding an AGM | AGM at which statements are adopted | Within 30 days of that AGM |
| Adjourned AGM case | Adjourned AGM at which statements are adopted | Within 30 days of the adjourned AGM |
| One Person Company | Close of the financial year | Within 180 days from year-end |
The AGM itself has its own outer limit under the Act, commonly six months from the end of the financial year for a company with a 31 March year-end. That AGM limit and the AOC-4 limit are separate. Missing the AGM timing can push the whole annual pack late even if the form is ready.
Which AOC-4 variant to use
"AOC-4" is a family of forms, not a single screen for every company. The correct variant depends on whether the company files in ordinary mode or XBRL, whether consolidated statements are needed, and whether special NBFC formats apply.
| Form | Typical use |
|---|---|
| AOC-4 | Ordinary non-XBRL financial statement filing |
| AOC-4 XBRL | Companies required to file financial statements in XBRL |
| AOC-4 CFS / related CFS forms | Consolidated financial statements, where required |
| AOC-4 NBFC variants | Specified NBFCs under the applicable accounts rules |
Choose the variant from the current MCA form list and instruction kit, not from last year's folder. Form versions and field requirements change by notification. If the company also has foreign subsidiaries that have not established a place of business in India, section 137 expects their accounts to travel with the Indian filing where the Act requires that attachment.
What to attach before you file
Rejections and resubmissions usually come from a thin attachment pack, not from the due-date math. Before you open the form, assemble:
- Signed financial statements adopted at the AGM or by the OPC member
- Board's report and the auditor's report
- Consolidated statements and notes, where the company must prepare them
- Any other document the current form instructions mark as mandatory
- Board or member approval records that support the adoption date entered in the form
The numbers in AOC-4 should match the signed PDF pack. A mismatch between the form fields and the attached statements is a common reason the filing comes back.
Late filing, additional fees, and MCA extensions
If AOC-4 is filed after the due date, additional fees apply under the Companies (Registration Offices and Fees) Rules. The fee escalates with delay. Beyond fees, continued default can lead to notices and further consequences for the company and officers under the Act.
MCA sometimes issues a general circular that extends a filing window or relaxes additional fees for a stated period. That relief is never automatic for every form and every year. Read the circular number, the forms named, and the period covered on the official MCA notifications page before you change a calendar entry.
AOC-4 filing checklist
- Record the financial year end and the AGM date (or OPC adoption path).
- Confirm the correct AOC-4 variant and the current instruction kit on the MCA portal.
- Finalise signed financial statements, board report, and auditor report.
- Check whether consolidated statements, subsidiary accounts, or XBRL tagging apply.
- Enter the adoption date and company particulars exactly as they appear in the signed pack.
- Pay fees, submit the form, and save the acknowledgement and filed copy in the compliance record.
- Diarise the related annual return (MGT-7 or MGT-7A), which generally runs on a longer post-AGM window.
Common AOC-4 mistakes
- Planning from a fixed month instead of the company's actual AGM date
- Using last year's form variant when the company now falls under XBRL or a different CFS path
- Filing provisional or unsigned packs and expecting the ROC to treat them as final
- Mismatching figures between the e-form fields and the attached statements
- Assuming an MCA extension applies without reading the circular's form list and period
- Filing AOC-4 on time but forgetting the annual return deadline that follows
Where Complied AI fits
AOC-4 timing is stable in the Act, but form versions, XBRL rules, and fee-relief circulars move through MCA releases. Use MCA updates on Complied AI to open the official circular or notification behind a change, then apply it to your AGM date and form pack. For the wider annual ROC map, see the ROC filing due dates guide.
Practical checks
Common questions
What is the AOC-4 due date?
For most companies, AOC-4 is due within 30 days of the AGM at which the financial statements are adopted. For a One Person Company, the usual window is within 180 days from the close of the financial year. Confirm the live form instructions and any MCA circular before filing.
Is the AOC-4 due date a fixed calendar date every year?
No. It runs from the company's AGM date, not from a single national calendar day. Two companies with different AGM dates will have different AOC-4 deadlines for the same financial year.
What is the difference between AOC-4 and MGT-7?
AOC-4 files the financial statements and related documents with the ROC. MGT-7 or MGT-7A is the annual return, which covers company particulars, shareholding, and related details. AOC-4 is generally due within 30 days of the AGM; the annual return is generally due within 60 days of the AGM.
What happens if AOC-4 is filed late?
Late filing attracts additional fees under the Companies (Registration Offices and Fees) Rules. Prolonged default can also expose the company and officers to further consequences under the Act. File as soon as the signed pack is ready, and keep the acknowledgement.
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How this guide was prepared
This guide is published by the Complied AI research desk. Its source list and stated position were checked against the official records shown below on 30 July 2026.
Automation, including AI, may assist research, drafting and structure. It does not replace the official record or amount to an independent professional review. Read our editorial standards and corrections policy.
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