AOC-4criticalMinistry of Corporate Affairs
AOC-4 — Filing of Financial Statements
Balance sheet, profit & loss, cash-flow statement, board report and auditor report filed with the Registrar within 30 days of the AGM.
- Due
- 30 days from the AGM
- Frequency
- Annual
- If it lapses
- ₹100 per day of default on the company, plus officer liability under s.137(3)
- Statutory reference
- S.137, Companies Act 2013
Who has to file it
Every one of these has to hold before AOC-4 binds an entity:
- Private Limited Company, Public Limited Company and Section 8 Company
- Filed on:
- MCA V3 (mca.gov.in)
- Usually owned by:
- Company Secretary
- Typical effort:
- 6 hours
Common questions
- When is AOC-4 due?
- 30 days from the AGM. It falls due once a year.
- Who has to file AOC-4?
- It applies to Private Limited Company, Public Limited Company and Section 8 Company.
- What is the penalty for filing AOC-4 late?
- ₹100 per day of default on the company, plus officer liability under s.137(3)
- Where is AOC-4 filed?
- MCA V3 (mca.gov.in).
This is the standing statutory position. The government extends deadlines often, and an extension is not reflected here until the rule is updated. Mallah Software Services Private Limited is a software company and not a firm of company secretaries or chartered accountants — nothing here is legal, tax or secretarial advice. Confirm the date with your professional before relying on it. See the Professional Disclaimer.