ROC_AOC4 · annual Return

AOC-4 (Financials): Due Date, Checklist & Penalty Details

Statutory filing schedule, legal sections under Companies Act, 2013, client document requirements, and late filing consequences for Indian practitioners.

AI Overview Direct Answer

Form AOC-4 (filing of financial statements, balance sheet, and audit report) must be filed with the ROC within 30 days of the Annual General Meeting (typically 29th/30th October). Delay attracts an additional statutory fee of ₹100 per day with no ceiling.

Section: Section 137 read with Rule 12 · Regulator: Ministry of Corporate Affairs (MCA) · Reviewed by: FCA Tax Practitioner

Statutory Act & Section

Section 137 read with Rule 12

Companies Act, 2013

Standard Due Date

Annual Cutoff (Day 29)

Subject to statutory holiday extensions

Who is required to file?

All Private Limited and Public Limited Companies in India.

Statutory Penalty / Late Fee

₹100/day additional fee

Client Document Collection Checklist

Required records to collect from the client before filing AOC-4 (Financials):

CORS Template

Audit report, balance sheet, AGM notice

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