AOC-4 XBRL (financial statement filing)
The filing of audited financial statements with the Registrar in XBRL format, which a listed company files instead of plain AOC-4.
Filing after the AGM
Counted from conclusion of the annual general meeting
- MCA
- MCA annual filings
- AOC-4 XBRL
- 2026-09-01
AOC-4 XBRL is due within 30 days of the annual general meeting. A company listed on an Indian stock exchange, and its Indian subsidiaries, file in XBRL under rule 3(1)(i) of the XBRL Rules rather than plain AOC-4. On MCA21 V3 the form no longer travels alone: the Extract of Board's Report, both Extracts of the Auditor's Report and e-Form AOC-1 are linked filings inside the same workflow.
The 30-day clock has not moved. What changed is the form itself: MCA substituted AOC-4 XBRL with effect from 14 July 2025 by G.S.R. 357(E), and rule 12(1C) made four linked e-forms part of the same filing. Guidance written for the V2 form, where the Board's report and the auditor's report were PDF attachments, no longer describes the workflow.
Deadlines counted from an event
Within 30 days of the date of the annual general meeting, in XBRL format.
The rule
Within 30 days of the date of the annual general meeting, in XBRL format.
Who must comply
- Every company listed on a stock exchange in India
- Indian subsidiaries of a company listed on a stock exchange in India
- Companies outside rule 3(1) of the XBRL Rules file plain AOC-4 or AOC-4 CFS instead, so the XBRL route does not apply to them
Statutory basis
Before you file
- Adopt the audited financial statements at the annual general meeting.
- Prepare the financial statements as an XBRL instance document.
- Prepare the Extract of Board's Report e-form. MCA marks it mandatory in all cases.
- Prepare the Extract of Auditor's Report (Standalone) e-form. MCA marks it mandatory in all cases.
- Prepare the Extract of Auditor's Report (Consolidated) e-form if the company must prepare consolidated financial statements.
- Prepare e-Form AOC-1 if the company has a subsidiary, an associate or a joint venture.
- Prepare e-Form AOC-2 if the company entered into a contract or arrangement under section 188.
- Prepare the CSR-2 linked form if section 135 applies, because CSR-2 has no separate due date from FY 2024-25 onwards.
- Get the SRN of the ADT-1 filed for the auditor. AOC-4 asks for it.
How to file
- Log in to the MCA21 V3 portal as a business user.
- Open the AOC-4 XBRL web form.
- Attach the XBRL instance document for the financial statements.
- Complete each mandatory linked e-form inside the same workflow.
- Sign the form with the digital signature of an authorised signatory.
- Pay the filing fee.
- Submit the form within 30 days of the annual general meeting.
- Keep the SRN as proof of filing.
If you miss it
The additional fee for a late section 137 filing runs at ₹100 per day per form, with no upper limit.
- The additional fee keeps accruing daily until the form is filed, so the amount is open-ended
- Section 92 and section 137 defaults are the two heads that CCFS-2026 offers section 454(3) immunity on, which is why an unfiled AOC-4 exposes the company to adjudication of penalties
Recent changes affecting this
General Circular No.08/2025-Relaxation of additional fee and extension of time limit for filing of Financial Statements and Annual Returns under the Companies Act, 2013 - reg.
General Circular No.08/2025-Relaxation of additional fee and extension of time limit for filing of Financial Statements and Annual Returns under the Companies Act, 2013 - reg.
General Circular No.07/2025-Relaxation of additional fee in filing of CRA-4 [Cost Audit Report in XBRL format) - reg. — The Companies Act, 2013
General Circular No.06/2025-Relaxation of additional fee and extension of time limit for filing of Financial Statements and Annual Returns under the Companies Act, 2013 - reg.
General Circular No.02/2025-Separate filing of e-form CSR-2 post the period of transition from MCA 21 V2 to V3 - reg. — The Companies Act, 2013
Common questions
Does a listed company file AOC-4 or AOC-4 XBRL?
AOC-4 XBRL. Rule 3(1)(i) of the XBRL Rules covers companies listed on an Indian stock exchange and their Indian subsidiaries, so plain AOC-4 is not the listed-company route.
Is CSR-2 still a separate filing with its own date?
Not from FY 2024-25 onwards on V3. CSR-2 is a linked form inside AOC-4, AOC-4 XBRL or AOC-4 NBFC and cannot be filed on its own, so it inherits the AOC-4 date. Independent filing survives only for FY 2020-21 to FY 2023-24, and for FY 2024-25 where the parent AOC-4 was already filed on V2.
What is the Extract of Board's Report?
A V3 web form created by rule 12(1C) of the Accounts Rules that had no V2 equivalent. MCA marks it mandatory in all cases as a linked filing to AOC-4, and it cannot be filed separately.