AOC-4 Filing Due Date 2026: Applicability, Documents, Fees, Penalty & Filing Process

AGM completed? Your company’s annual compliance is not over yet.

Once the financial statements are adopted at the Annual General Meeting, the next important ROC compliance is the filing of Form AOC-4 with the Registrar of Companies (ROC).

For companies whose financial year ended on 31 March 2026, the annual filing season is now approaching.

If the AGM is held on 30 September 2026, the practical AOC-4 filing due date followed in this guide is 29 October 2026.

Missing the AOC-4 due date may result in:

• additional filing fees of ₹100 per day;
• statutory penalty exposure;
• accumulated ROC defaults;
• complications in future corporate actions; and
• compliance issues during due diligence, funding or closure of the company.

So, if you are searching for the AOC-4 due date 2026, documents required for AOC-4, filing fees, late fees or AOC-4 filing process, this guide covers everything you need to know.

AOC-4 Filing 2026 – Quick Overview

Section 137 of the Companies Act requires financial statements, including consolidated financial statements where applicable, together with prescribed documents, to be filed with the Registrar within the specified period.

What is Form AOC-4?

Form AOC-4 is the annual financial statement filing form prescribed under the Companies Act, 2013.

Through AOC-4, a company files its audited financial information and related disclosures with the Ministry of Corporate Affairs.

In simple terms, the annual financial compliance cycle looks like this:

Accounts Finalised → Statutory Audit → Board Approval → AGM → AOC-4 Filing

AOC-4 places important financial information of the company on the MCA records.

That is why filing AOC-4 should not be treated merely as uploading a Balance Sheet.

The form should be prepared only after reconciling the company’s:

• Audited Financial Statements
• Auditor’s Report
• Board’s Report
• Share Capital
• Related Party Informations
• Borrowings
• AGM Details
• Subsidiary Information, where applicable
• CSR Disclosures, if any
• Other Statutory Disclosures

Who is Required to File AOC-4?

Broadly, companies registered under the Companies Act are required to file their financial statements with the ROC in the appropriate prescribed form. This includes:

• Private Limited Companies
• Public Limited Companies
• Small Companies
• Section 8 Companies
• Holding Companies
• Subsidiary Companies
• One Person Companies
• Companies preparing Consolidated Financial Statements

Therefore, even if a company:

• has very little turnover;
• has incurred losses;
• has not carried out business during the year; or
• is effectively inactive,

annual financial filing requirements do not automatically disappear.

An active company should separately examine its AOC-4 filing requirement for every financial year.

What is the AOC-4 Filing Due Date for FY 2025-26?

Under Section 137, financial statements are required to be filed within 30 days of the date of the Annual General Meeting.

For a normal company having financial year ending on 31 March 2026:

Section 96 generally requires an AGM, other than the first AGM, to be held within six months from closure of the financial year.

How Is the AOC-4 Filing Due Date 2026 Calculated?

This is one area where professionals should be careful while maintaining a compliance calendar.

For the conservative MCA filing computation followed in this guide, the date of the AGM is treated as Day 1.

For example:

• AGM held on: 30 September 2026
• Day 1: 30 September 2026
• Day 30: 29 October 2026
• AOC-4 target due date: 29 October 2026

Similarly, where MGT-7 or MGT-7A is required within 60 days of the AGM:

• AGM: 30 September 2026
• Day 1: 30 September 2026
• Day 60: 28 November 2026

Accordingly, this guide follows:

AOC-4 – 29 October 2026

MGT-7 / MGT-7A – 28 November 2026

Practical Compliance Tip: Do not wait for the last permissible date. Keeping an internal filing target a few days earlier gives sufficient time to resolve DSC issues, MCA portal errors, document corrections and last-minute discrepancies.

Is 29 October the Fixed AOC-4 Due Date Every Year?

No.

This is one of the biggest misconceptions surrounding ROC annual filing.

The filing period is connected with the actual AGM date.

Suppose a company holds its AGM on 15 September 2026 instead of waiting until 30 September.

The company should calculate its AOC-4 filing period from that AGM date.

Therefore:

Earlier AGM = Earlier AOC-4 Due Date

A company should never blindly follow a generic annual compliance calendar without checking its actual AGM date.

What if the AGM Due Date is Extended by ROC?

The Registrar has the power under Section 96 to extend the time for holding an AGM, other than the first AGM, for a period not exceeding three months where sufficient reasons exist.

Suppose:

• Normal AGM due date: 30 September 2026
• ROC grants extension
• AGM actually held: 30 November 2026

The AOC-4 filing period would then be calculated with reference to the validly held AGM.

However, remember:

AGM extension does not mean that MCA has separately “extended AOC-4.”

It changes the AGM date from which the Section 137 filing timeline is consequently calculated.

What if the AGM is Not Held?

Not holding an AGM does not allow the company to avoid filing its financial statements.

Section 137 specifically provides that where an AGM has not been held, the financial statements along with the prescribed documents and a statement of facts and reasons for not holding the AGM must be filed within the prescribed period calculated from the last date on which the AGM should have been held.

Therefore, two separate defaults can arise:

Default 1: Failure to hold AGM

Default 2: Failure to file financial statements

Companies should not assume:

“If No AGM held, AOC-4 is not required to file”

“AGM nahi hui, isliye AOC-4 bhi file nahi hoga.”

That approach can multiply compliance problems.

What if Financial Statements Are Not Adopted in AGM?

The Companies Act also covers this situation. Where the financial statements are not adopted at the AGM, the company is required to file the unadopted financial statements within the prescribed period. The Registrar keeps such statements as provisional.

Once the financial statements are adopted at an adjourned AGM, the adopted financial statements are again required to be filed within the applicable period. So, non-adoption does not mean that the filing obligation can simply be ignored.

AOC-4 Due Date for One Person Company

A One Person Company does not follow the normal AGM-linked timeline for this purpose. An OPC follows a different timeline.

Section 137 provides that a One Person Company must file its duly adopted financial statements within 180 days from the closure of the financial year. Accordingly, for the financial year ended 31 March 2026, the 180-day period expires on 27 September 2026.

Therefore, an OPC should not simply follow the AGM-based AOC-4 deadline applicable to ordinary companies.

This distinction is particularly important while preparing the ROC annual compliance calendar for OPCs.

AOC-4, AOC-4 CFS and AOC-4 XBRL – Which Form Applies?

Not every company files exactly the same financial statement form.

AOC-4

The normal form used for filing standalone financial statements by companies falling within the standard filing framework.

AOC-4 CFS

Where a company is required to prepare Consolidated Financial Statements, the applicable consolidated filing is also required.

A company having one or more subsidiaries is generally required under Section 129 to prepare consolidated financial statements in addition to its standalone financial statements.

AOC-4 XBRL

Specified classes of companies are required to file their financial statements in Extensible Business Reporting Language (XBRL).

AOC-4 for Applicable NBFCs

Specified NBFCs following Ind AS have separate prescribed financial statement filing forms.

Important 2026 Filing Update

Under the current Rule 12 framework, the relevant AOC-4 filings are also accompanied by prescribed electronic extracts of the Board’s Report and Auditor’s Report, as applicable.

This is important while preparing FY 2025-26 annual filings because companies should not rely only on their previous year’s AOC-4 workflow.

Documents Required for AOC-4 Filing

The exact requirements depend on the company, but the following documents and information are commonly required:

• Audited Balance Sheet
• Statement of Profit and Loss
• Notes to Accounts
• Cash Flow Statement, where applicable
• Auditor’s Report
• Board’s Report
• Consolidated Financial Statements, where applicable
• AOC-1, where applicable
• AOC-2, where applicable
• Subsidiary details, if any
• Related party transaction details
• CSR information, where applicable
• AGM date and related details
• Auditor information
• Details of qualifications or adverse remarks, if any
• Share capital details
• Borrowings and financial information
• Other disclosures prescribed in the form

Section 134 requires the financial statements to be approved by the Board before signing in the prescribed manner, and the Auditor’s Report is required to be attached to the financial statements.

Before Filing, Reconcile These Five Things

Audited Accounts ↔ Auditor’s Report ↔ Board’s Report ↔ AGM Records ↔ AOC-4

If these five documents tell different stories, the company has a problem.

AOC-4 preparation should therefore begin with reconciliation, not data entry.

AOC-4 Filing Fees

The normal statutory filing fee depends upon the company’s nominal share capital and the applicable Companies (Registration Offices and Fees) Rules.

Broadly, the statutory fee structure is:

The Registration Offices and Fees Rules govern the statutory and additional filing-fee framework.

AOC-4 Late Fee – ₹100 Per Day

Where the financial statements are filed after expiry of the prescribed filing period, an additional fee of ₹100 per day generally becomes payable for the period of delay.

This can grow surprisingly quickly.

Example

Suppose:

• AOC-4 due date: 29 October 2026
• Actual filing: 15 November 2026

The additional filing fee will be calculated according to the period of delay in addition to the normal statutory filing fee.

The important point is:

The longer AOC-4 remains pending, the additional filing cost continues to increase.

Section 403 also makes it clear that payment of additional filing fees is without prejudice to other legal action or statutory liability under the Companies Act.

Additional Fee and Penalty Are Not the Same Thing

This distinction is extremely important.

Many promoters say:

“We will pay ₹100 per day and file later.”

But the ₹100-per-day additional filing fee is not necessarily the end of the matter.

There can be two separate financial consequences:

1. Additional MCA Filing Fee

Payable at the time of delayed filing.

2. Statutory Penalty Under Section 137

May arise for failure to comply with the statutory filing requirement.

Paying additional fees allows the delayed form to be filed, but it does not automatically wipe out the underlying default.

Penalty for Non-Filing of AOC-4

Section 137 presently provides a penalty on the company for failure to file the financial statements within the prescribed period.

Penalty on Company

• ₹10,000 initial penalty; and
• ₹100 per day for continuing failure,

subject to a maximum of ₹2 lakh.

Penalty on Officers in Default

The responsible Managing Director, CFO, director or other officer identified under Section 137 may also face:

• ₹10,000 initial penalty; and
• ₹100 per day for continuing failure,

subject to a maximum of ₹50,000 for the concerned officer.

Therefore:

Late Filing Fee ≠ Statutory Penalty

Both should be understood separately.

Can AOC-4 Be Filed After the Due Date?

Yes.

A delayed AOC-4 can generally be filed by paying the applicable normal and additional filing fees.

However, companies should not interpret this facility as permission to ignore the statutory deadline.

Delayed filing may still:

• increase filing costs;
• constitute statutory default;
• expose the company and officers to adjudication;
• affect due diligence;
• complicate strike-off or restructuring; and
• create inconsistencies in compliance history.

If your company has older annual filings pending, also read our guide on ROC Annual Filings Not Done? Penalties, Consequences & How to Fix Them.

AOC-4 vs MGT-7 / MGT-7A

These forms are often casually referred to together as “annual filing”, but they serve completely different purposes.

For an AGM held on 30 September 2026, the conservative compliance dates followed in this guide are:

AOC-4: 29 October 2026

MGT-7 / MGT-7A: 28 November 2026

This is why annual filing should be treated as a process, not a single form.

Common AOC-4 Filing Mistakes

1. Assuming 29 October Is the Due Date for Every Company

It isn’t.

The actual filing period depends upon the company’s AGM date.

2. Starting AOC-4 Only After the AGM

Most financial information can be reconciled well before the AGM.

Waiting unnecessarily creates last-minute pressure.

3. Copying Previous Year’s Form

This is particularly risky in the current MCA filing environment because the filing architecture and disclosures have evolved.

4. Mismatch in Share Capital

The paid-up capital appearing in:

• financial statements;
• MCA master data;
• PAS-3 filings; and
• AOC-4

should be consistent.

5. Ignoring Auditor Qualifications

The form should reflect the actual Auditor’s Report.

Qualifications and adverse remarks should never be mechanically ignored.

6. Missing Consolidated Financial Statements

Holding companies and other companies having CFS requirements should examine AOC-4 CFS applicability separately.

7. Using Incorrect AGM Date

An incorrect AGM date can directly affect the filing timeline and create discrepancies with MGT-7/MGT-7A.

8. Waiting Until the Last Day

One DSC issue or MCA portal error is enough to turn a timely filing into a delayed filing.

Step-by-Step AOC-4 Filing Process

Step 1 – Finalise Books of Account

Ensure that all accounting entries and year-end reconciliations are complete.

Step 2 – Complete Statutory Audit

Obtain the final audited financial statements and Auditor’s Report.

Step 3 – Obtain Board Approval

The Board should approve the financial statements and Board’s Report in accordance with the Companies Act.

Step 4 – Complete AGM Compliance

Place the financial statements before the members for adoption.

Step 5 – Compile Filing Documents

Keep all applicable signed reports, statements and annexures ready.

Step 6 – Prepare AOC-4 and Linked Forms

Enter the financial and statutory information carefully and prepare applicable linked extracts/forms.

Step 7 – Reconcile the Filing

Do not file before checking the form against:

• audited financial statements;
• Board’s Report;
• Auditor’s Report;
• MCA records; and
• AGM documents.

Step 8 – Affix DSC and Complete Certification

Complete digital signing and professional certification, wherever applicable.

Step 9 – File With MCA

Upload the filing, pay the prescribed fee and preserve the SRN and challan.

We recommend to Refer Instruction Kit for webform AOC-4, before filing financial statement and other documents with the Registrar

When Should Companies Start Annual Filing for FY 2025-26?

Certainly not on 28 October.

A better annual filing schedule is:

July – August 2026

• finalise accounts;
• complete audit queries;
• reconcile ROC records.

August – September 2026

• approve accounts;
• prepare Board’s Report;
• complete AGM documentation.

September 2026

• hold AGM.

Immediately After AGM

• prepare AOC-4;
• complete reconciliation;
• file without waiting for the last date.

The ideal filing strategy is simple:

File when the documents are ready—not when the deadline becomes urgent.

Frequently Asked Questions on AOC-4 Filing

Final Takeaway

AOC-4 is one of the most important annual ROC filings for a company. For FY 2025-26, businesses should focus on three things:

• Correct Documents
• Correct Data
• Timely Filing

Where the AGM is held on 30 September 2026, this guide follows 29 October 2026 as the AOC-4 compliance date.

But there is little advantage in waiting until then.

The best approach is:

Complete Audit → Hold AGM → Reconcile Records → File AOC-4 Early

Because annual filing is inexpensive when completed on time—and unnecessarily costly when ignored.

Need Help With AOC-4 or ROC Annual Filing?

Annual filings involve much more than uploading financial statements. Incorrect data, missing attachments or unresolved previous-year compliance can create problems in subsequent filings.

Legnex Solutions assists companies with:

• AOC-4 filing
• AOC-4 CFS
• MGT-7 / MGT-7A
• Annual filing documentation
• Board’s Report and AGM documentation
• Review of previous ROC records
• Regularisation of delayed annual filings
• Other ROC and Company Law compliances

Planning your FY 2025-26 annual filing? Start early and keep your company’s ROC records clean, consistent and compliant.

Disclaimer: This article is intended for general information and professional awareness. Due dates and filing requirements should be examined with reference to the company’s actual AGM date, legal status, applicable forms and any MCA circular, notification, relaxation or portal update prevailing at the time of filing.