AOC-4: Last Date To File The Return

By /

AOC-4 is a form for filling financial statements and other documents with the Registrar of Companies (RoC).

Due Date To File

Due date 4 for the FY 2023-24 is to be filed by 29th October 2024 or within 30 days from the annual general meeting.

Eligibility

Every public and private company need to file Form AOC-4 but with certain conditions which includes:

  • Paid up capital of Rs. 5 Crores or more.
  • Annual turnover of Rs 100 Crores or more.
  • Limited by shares, companies limited by guarantee, and unlisted public companies.

Who should file Form AOC-4 NBFC?

Non-Banking Financial Companies (NBFCs) required to follow Indian Accounting Standards (Ind AS) must file their financial statements in Form AOC-4 NBFC (Ind AS). If they have consolidated financial statements, these must be filed in Form AOC-4 CFS NBFC (Ind AS).

Documents Required

  • Balance Sheet.
  • Profit and Loss Statement.
  • Cash Flow Statement.
  • Statement of Change in Equity.
  • Reports from the Board of directors with annexures thereto.
  • Reports from the Independent Auditor with annexures.
  • Corporate Social Responsibility (CSR) Report, if any.
  • Statements of subsidiaries in Form AOC-1, if any.
  • Statement of Changes in Equity (if applicable)

Fees Applicable

The applicable fees for processing document based on the nominal share capital are:

  • Less than Rs.1,00,000: Rs.200 per document
  • Rs.1,00,000 to Rs.4,99,999: Rs.300 per document
  • Rs.5,00,000 to Rs.24,99,999: Rs.400 per document
  • Rs.25,00,000 to Rs.99,99,999: Rs.500 per document
  • Rs.1,00,00,000 or more: Rs.600 per document

Consequence of failing to file Form AOC-4 on time

When the AOC-4 form is not filed on time penalties may apply. These are

  • Within 30 Days of Due Date: Rs.100 per day of delay.
  • More than 30 Days After Due Date: Rs.200 per day of delay.

Penalty for Non-Filing of AOC-4

The penalties for non-filing are:

For the Company

Initial Penalty: Rs 10,000 if failure to file.
Continuing Default: Rs 100 for each day of default, up to a maximum of Rs.2 lakhs.

For Managing Director/Chief Financial Officer/All Directors (if no responsible Director is available)

Penalty: Rs.10,000 plus Rs.100 for each day of default, up to a maximum of Rs.50,000.

FAQs

Who needs to file a CSR Report and in which form?

Companies falling under Section 135(1) of the Companies Act, 2013, need to file a CSR report in Form CSR-2 which is submitted as an addendum to Form AOC-4, AOC-4 XBRL, or AOC-4 NBFC (Ind AS), as applicable.

When companies need to file Form CSR-2 separately?

For the financial year 2023-2024, Form CSR-2 can be file separately on or before March 31, 2025, once they have filed Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS), as applicable.

Scroll to Top