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AOC-4: Filing of Financial Statements with ROC
Due: Within 30 days of the AGM.
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Due date
Within 30 days of the AGM.
Due dates are frequently extended by notification or circular. Verify on the official portal before relying on them. Section references are to the Income-tax Act, 1961 (up to FY 2025-26); the Income-tax Act, 2025 re-numbers provisions from tax year 2026-27.
What is it?
AOC-4 files the audited financial statements with the Registrar of Companies.
Who must comply
Companies.
Penalty / consequence of delay
Additional fee of ₹100 per day of delay (no maximum under current law).
How to comply
- Finalise audited accounts
- Hold AGM
- File AOC-4 with attachments
Tips to stay compliant
- Add the due date to your calendar a week early and keep documents ready.
- Reconcile books with portal data before filing; fix differences first.
- Keep acknowledgements, challans and working papers for at least the statutory retention period.
- Watch for CBDT / CBIC / MCA notifications: extensions and relaxations are common, but never assume one.
Need help?
GstMan can handle this compliance for you with reminders and filing. Contact us or message on WhatsApp.
Frequently asked questions
What is the penalty for late AOC-4?
An additional fee of ₹100 per day applies until filing.