AOC-4criticalMinistry of Corporate Affairs

AOC-4 due date — 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.

Next due date

30 October 2027for FY 2026-27

If it is late: ₹100 per day of default on the company, plus officer liability under s.137(3)

Get told before AOC-4 is due

We will email you a week before the next one, and before each one after that.

One email per occurrence of AOC-4, and nothing else unless you tick the box above — and your address is never sold or passed on. We send a link to confirm first, and nothing goes out until you follow it. Every message has a one-click link to stop. See the Privacy Policy.

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

Where this date comes from

The instrument
S.137, Companies Act 2013

Mallah Software Services Private Limited has not independently verified this against the gazette. The citation above is the instrument this date is taken from, and it is exact enough for a professional to check. Inside Lawzer a company secretary or chartered accountant can record that they have checked it, against the rule as it read on the day — and that record is withdrawn automatically if the rule later changes. A date nobody has checked says so.

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

What is the due date of AOC-4?
It is next due on 30 Oct 2027, for FY 2026-27. 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)
How do I file AOC-4?
Log in to the MCA V3 portal (mca.gov.in) with the business user ID, open the e-form, fill it in, attach the required documents, have it signed with the DSC of the director and, where required, the practising professional, then pay the filing fee and submit. Keep the SRN from the challan as proof of filing.

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.

Other ROC / MCA obligations