Filing of Financial Statements
MCA form for filing audited annual financial statements.
Who files
Every Pvt Ltd, Public Ltd, OPC.
Due date
Within 30 days of AGM
Penalty
₹100/day uncapped + risk of director disqualification.
Filed on
mca.gov.in (V3 portal)
AOC-4 captures the audited financial statements of every Pvt Ltd, Public Ltd, and OPC. Must be filed within 30 days of AGM (60 days if no AGM). Late filing attracts ₹100/day uncapped + 12-month additional fee. Companies above ₹5 crore paid-up or ₹100 crore turnover file AOC-4 XBRL.
Financial year details
Audited P&L + balance sheet
Auditor's report
Director's report
Cash flow statement (if applicable)
CSR report (if applicable)
Companies with paid-up capital ≥ ₹5 crore OR turnover ≥ ₹100 crore must file in XBRL format.
AOC-4 is for companies. LLPs file Form 8 (Statement of Account & Solvency).
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