Due Dates AOC-4 — Financial Statements Filing (ROC)
AOC-4 — Financial Statements Filing (ROC)
Companies Act 2013
Filing of financial statements with ROC. Due within 30 days from AGM (s.137). AOC-4 XBRL for companies with turnover > ₹5 Cr.
Due dates and late fees
| FY | Due Date | Late Fee | Note |
|---|---|---|---|
| FY 2024-25 | Within 30 days from AGM date (typically 30 October if AGM on 30 Sep) | s.403: ₹100/day additional fee | — |
| FY 2025-26Current | Within 30 days from AGM; AGM due 30 Sep 2026 | s.403: ₹100/day | — |
| FY 2026-27 | Within 30 days from AGM; AGM due 30 Sep 2027 | s.403: ₹100/day | — |
FY-specific notes
⚠ VERIFY
AOC-4 XBRL is mandatory for companies with turnover ≥ ₹5 Cr or paid-up capital ≥ ₹5 Cr. Verify current threshold for AOC-4 vs AOC-4 XBRL vs AOC-4 CFS.
Late fee calculator
Calculate the related statutory fee for this obligation.
Section 403 Companies Act — Additional Fee for Late ROC Filing →