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What is Form AOC-4 & How to File Form AOC-4?
24-01-2025
  1. Purpose:
    • To file the financial statements (including balance sheet, profit and loss account, and other relevant documents) with the RoC.
    • This ensures transparency and keeps the company’s financial data accessible for stakeholders and authorities.
  2. Applicability:
    • All companies registered under the Companies Act, 2013, except for those specifically exempted (e.g., One Person Companies and Small Companies with relaxed filing requirements).
  3. Legal Basis:
    • Section 137 of the Companies Act, 2013, along with Rule 12 of the Companies (Accounts) Rules, 2014.
  4. Due Date:
    • AOC-4 must be filed within 30 days of the Annual General Meeting (AGM). For companies not required to hold an AGM, it should be filed within 30 days from the due date of the AGM.
  5. Penalty for Non-Filing:
    • ₹100 per day of default until filing is completed.

How to File Form AOC-4?

1. Prerequisites for Filing:

  • Audited Financial Statements:
    • Balance sheet, profit and loss account, cash flow statement, notes to accounts, etc.
  • Board’s Report.
  • Auditor’s Report.
  • Details of CSR Activities (if applicable).
  • Digital Signature Certificate (DSC):
    • DSC of a director, company secretary, or authorized signatory.

2. Steps to File AOC-4:

Step 1: Download the Form

  • Visit the MCA (Ministry of Corporate Affairs) website: mca.gov.in.
  • Download the latest version of Form AOC-4.

Step 2: Fill in the Form

  • CIN (Corporate Identification Number): Enter the company’s CIN and auto-fetch details.
  • General Details: Name, address, and financial year of the company.
  • Financial Details: Provide details of the balance sheet, profit and loss account, and other disclosures.
  • CSR Details (if applicable): Mention contributions under Corporate Social Responsibility.
  • Auditor’s Details: Include the name, membership number, and firm registration number of the auditor.
  • Other Attachments: Attach supporting documents (e.g., Board’s Report, Auditor’s Report, financial statements).

Step 3: Attach Necessary Documents

  • Board Report and Auditor’s Report.
  • Consolidated financial statements (if applicable).
  • Details of subsidiaries or associates (if any).
  • Other optional attachments, if necessary.

Step 4: Affix Digital Signatures

  • The form must be digitally signed by:
    • A director or manager.
    • A practicing Chartered Accountant/Cost Accountant/Company Secretary (if applicable).

Step 5: Pre-Scrutiny and Upload

  • Use the MCA portal to upload the completed form.
  • Ensure all details are correct and pass the pre-scrutiny process.

Step 6: Pay the Filing Fee

  • Pay the applicable fee as per the company’s share capital and category.

Step 7: SRN Generation

  • After successful submission, an SRN (Service Request Number) is generated for tracking the status of the form.

Step 8: Verification

  • The MCA will verify the form, and once approved, it will be reflected in the company’s public records.

Key Points to Note:

  • XBRL Filing: Companies required to file financial statements in XBRL format must file AOC-4 XBRL instead.
  • Exemptions: Companies like One Person Companies and small companies can use simplified forms like AOC-4 CFS.
  • Revised Filing: If mistakes are made, the form can be re-filed with additional fees.

Get in Touch

JIBIN JOSE & ASSOCIATES
7A, Kalyan Sancture, Muttambalam P.O, Kottayam - 686004

jib228@gmail.com

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