ROC AOC-4 due dates
ROC AOC-4 (financial statements)
AOC-4 is how a company files its audited financial statements with the Registrar of Companies. It is the filing that puts the balance sheet on the public record, and it is due on a clock that starts at the annual general meeting rather than at the year end.
- How often
- Annual
- Who it applies to
- Private/Public Limited company (AGM assumed 30 Sep)
Upcoming due dates
- AOC-4 — FY2025-26Fri, 30 October 2026
- AOC-4 — FY2026-27Sat, 30 October 2027
Recent deadlines
- AOC-4 — FY2024-25Thu, 30 October 2025
Dates are the standard statutory deadlines. Government extensions are announced from time to time and are not reflected here.
Who must file ROC AOC-4
Every company registered under the Companies Act, including a dormant or nil-activity company. Specified classes — listed companies, and companies above notified capital or turnover thresholds — file in XBRL through AOC-4 XBRL. A company with subsidiaries additionally files AOC-4 CFS for the consolidated statements.
What the form asks for
- Balance sheet, profit and loss account and cash flow statement
- The auditor's report
- The board's report, with the annexures it must carry
- The CSR report, where section 135 applies
- Details of subsidiaries, associates and joint ventures
- Related-party transactions in form AOC-2
If you miss the ROC AOC-4 deadline
Late fee
₹100 per day of delay, with no upper limit — the fee simply keeps running until the form is filed. Section 137(3) adds penalties on the company and on the officers in default.
Interest
Not applicable. The MCA additional fee is a per-day charge, not interest, which is why nothing caps it.
Late-fee caps, contribution rates and turnover thresholds are revised by notification from time to time. Confirm the current figure before you act on it.
How ROC AOC-4 fits with your other filings
AOC-4 is due within 30 days of the AGM and MGT-7 within 60 days, so the two run on the same clock a month apart. The dates on this page assume the AGM is held on 30 September, the statutory outer limit for a company that is not in its first year; an earlier AGM pulls both deadlines forward with it.
Tracking this for a list of clients?
Keetu PRM generates ROC AOC-4 tasks for every entity it applies to, assigns them, and chases the ones that slip — from the same rules this page is built on.
Start freeROC AOC-4 — common questions
What is the due date for AOC-4?
Within 30 days of the annual general meeting. With an AGM on 30 September — the outer limit for most companies — that falls on 30 October. Holding the AGM earlier moves the due date earlier by the same number of days.
What is the penalty for filing AOC-4 late?
An additional fee of ₹100 per day with no cap, running until the form is filed, plus penalties on the company and its officers in default under section 137(3). Because nothing caps the per-day fee, the cost of a long delay is open-ended.
Does a dormant company have to file AOC-4?
Yes. Every registered company files its financial statements, and a company with no activity files nil statements rather than skipping the form.