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Home > GST > Help Center > AOC 4 Last Updated: Feb 10th 2023

Guide On Form AOC 4 (Annual Financial Statement Form)

Financial Statements are the record of the financial transactions and financial position of the company. Financial statements provide information to the stakeholders and the board. Financial Statements gives the financial picture of the business affairs.

Part of an annual company compliance, every company registered under Registrar of Companies (ROC) in India, must file AOC-4, an e-form that contains financial statements and represents the financial position of the company for a specific financial year.

1. What is Form AOC 4 ?

Every company is required to file its copy of its financial statements with Registrar of Companies (ROC). AOC-4 is a form for filing financial statements and other documents with the Registrar.

2. Types of AOC 4 Forms

There are various AOC 4 Forms applicable for different types of companies.

  1. Form AOC 4: It is a form for filing statement and other documents with the Registrar.
  2. Form AOC 4 XBRL: It is a form for filing XBRL document in respect of financial statement and other documents with the Registrar.
  3. Form AOC 4 CFS: It is a form for filing consolidated financial statements and other documents with the Registrar for NBFCs
  4. Form AOC 4 CFS NBFC(Ind AS): It is a Form for filing consolidated financial statements and other documents with the Registrar for NBFCs
  5. Form AOC 4 NBFC (Ind AS): It is a form filing financial statement and other documents with the Registrar for NBFCs

3. Applicability of Form AOC 4 XBRL

XBRL means "extensible business reporting language". It is used by big companies to bring harmony is filing various reports. It is applicable w.e.f 01st Apr 2014. Following are the companies required to file form AOC 4 XBRL

  • All companies listed with any Stock Exchanges in India and their Indian Subsidiaries
  • All companies having paid up capital of Rs 5 crore and above
  • All companies having turnover of Rs 100 crore and above

4. Applicability of Form AOC 4 CFS

  • CFS means consolidated financial statements. AOC 4 CFS is the e form for the companies required to prepare consolidated financial statements as per 129(3) of companies act 2013.
  • Companies having 1 or more subsidiaries within or outside India will have to file AOC 4 and AOC 4 CFS

5. Applicability of Form AOC 4

All the other companies not falling in the above criteria for XBRL and CFS, shall file a single form AOC -4 along with its financial statements and other documents

6. Due Date for Filing AOC 4

For OPC: AOC 4 needs to be filed within 180 days from the end of a financial year.

For Private Limited: AOC 4 needs to be filed within 30 day from the date of Annual General Meeting.

Check latest due dates @ Tax Calendar

Example:
Krishna Private Limited has conducted its AGM for FY 2021-22 on 30th Sep 2022. AOC 4 needs to be filed with 30 days from the date of AGM i.e., 29th Oct 2022.

7. MCA Fees for filing AOC 4

Every form which is filed with ROC will have Govt fee. The Government fee is as follows

  1. For Company not having share capital – Rs 200
  2. For Company having Share Capital
S.NoShare CapitalFee Applicable
1Less than Rs 1,00,000Rs 200
2Rs 1,00,000 to Rs 4,99,999Rs 300
3Rs 5,00,000 to Rs 24,99,999Rs 400
4Rs 25,00,000 to 99,99,999Rs 500
5Rs 1,00,00,000 or moreRs 600

8. Additional Fee (Penalty) for belated filing of AOC 4

Non filing of AOC 4 or belated filing of AOC 4 results in huge penalties. The penalty for belated or non-filing of form AOC 4 w.e.f 30th Jun 2018 is Rs 100 per day in default

9. Consequences for Non filing of Form AOC 4

The consequences for non-filing of Form AOC 4 needs to be borne by both company and directors

  1. Company: Rs 1000 per day of default and the maximum is 10 lakhs
  2. Directors/Responsible Persons: Rs 1 lakh +Rs 100 per day of default. The maximum penalty is Rs 5 lakhs.

10. Contents of AOC 4

AOC 4 contains the following details.

  1. General information of the company
  2. Details of long term loans and advances
  3. Information and particulars in respect of Profit and Loss
  4. Reporting of corporate social responsibility
  5. Disclosure about related party transactions
  6. Auditors Report (to be attached with the form)
  7. Miscellaneous (to be attached with the form)

11. Who should sign AOC 4?


A. Small Companies

Small Companies under 2 Crores of Paid-up capital and 20 crores of previous year turnover can self sign the AOC-4.


B. For all other Companies

AOC 4 need to be duly signed by the company and the practicing professional before uploading.

B.i. Company Signature
Under declaration section, Director identification number (DIN) of the director; or PAN of the manager or CEO or CFO;

B.ii. Practicing Professional Signature
Signed by either a) Chartered Accountant (CA in whole time practice) or b) Cost Accountant (ICWA in whole time practice) or c) Company Secretary (CS in whole time practice)


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