{“@context”:”https://schema.org”,”@type”:”BlogPosting”,”headline”:”AOC-4 Filing: Due Date, Late Fees, XBRL Applicability and Process for FY 2025-26″,”description”:”AOC-4 is the form used to file audited financial statements with the MCA/ROC every year. This guide covers the AOC-4 due date, late fees (Rs. 100 per day), XBRL applicability, documents required, and the complete step-by-step filing process on the MCA portal.”,”author”:{“@type”:”Person”,”name”:”Tradeviser Editorial”},”publisher”:{“@type”:”Organization”,”name”:”Tradeviser”},”datePublished”:”2026-10-06″,”inLanguage”:”en-IN”}

{“@context”:”https://schema.org”,”@type”:”FAQPage”,”mainEntity”:[{“@type”:”Question”,”name”:”What is the due date for AOC-4 filing?”,”acceptedAnswer”:{“@type”:”Answer”,”text”:”AOC-4 must be filed within 30 days of the date of the Annual General Meeting (AGM). If the AGM is held on 30 September 2026, AOC-4 is due by 30 October 2026. For One Person Companies (OPC), the financial statements must be filed within 60 days from the close of the financial year (by 29 May), not from the AGM date, since OPCs are not required to hold an AGM.”}},{“@type”:”Question”,”name”:”What is the late fee for AOC-4 filing?”,”acceptedAnswer”:{“@type”:”Answer”,”text”:”The late fee for AOC-4 is Rs. 100 per day from the day after the due date. There is no maximum cap, so the fee accumulates indefinitely. For a company that files AOC-4 6 months late, the late fee would be approximately Rs. 18,000 (180 days x Rs. 100). This late fee is in addition to any penalties imposed on the company and its officers for non-compliance.”}},{“@type”:”Question”,”name”:”What is the difference between AOC-4, AOC-4 XBRL and AOC-4 CFS?”,”acceptedAnswer”:{“@type”:”Answer”,”text”:”AOC-4 is the standard form for filing financial statements. AOC-4 XBRL is filed instead of the standard AOC-4 by companies required to use the XBRL format (listed companies, and unlisted companies with paid-up capital of Rs. 5 crore or more, or turnover of Rs. 100 crore or more). AOC-4 CFS is filed in addition to the main AOC-4 (or AOC-4 XBRL) when the company has subsidiaries, associate companies, or joint ventures and must prepare Consolidated Financial Statements.”}},{“@type”:”Question”,”name”:”What documents are attached to AOC-4?”,”acceptedAnswer”:{“@type”:”Answer”,”text”:”AOC-4 requires: (1) audited Balance Sheet, Profit and Loss Account (or Income and Expenditure Account for Section 8 companies), Cash Flow Statement (not mandatory for OPCs, small companies, and dormant companies), Notes to Accounts, and Schedules; (2) Auditor’s Report; (3) Board’s Report along with its annexures including MGT-9 (web link now sufficient) and AOC-2 (if related party transactions not at arm’s length); (4) CSR Report (if applicable); (5) for XBRL: an XBRL instance document tagged to the MCA taxonomy.”}},{“@type”:”Question”,”name”:”Can AOC-4 be filed after the company’s DIN has been deactivated?”,”acceptedAnswer”:{“@type”:”Answer”,”text”:”Not until the DIN is reactivated. AOC-4 requires DSC (Digital Signature Certificate) of a director or the managing director whose DIN must be active. If DIR-3 KYC was not filed by 30 September and the DIN has been deactivated by the MCA, the director must first file DIR-3 KYC with a Rs. 5,000 penalty to reactivate the DIN before the company can file AOC-4.”}}]}

CA Madhusmita Padal

CA Madhusmita Padal is a Practicing Chartered Accountant with firms based in Odisha and Chennai. She specializes in taxation, company law, and auditing. She is passionate about simplifying complex concepts and making knowledge accessible to all.