27 October 2026 · Updated 27 October 2026
By Avil Rakshith Salins, Practising Company Secretary
Form AOC-4: filing of financial statements
In short
Every company files its adopted financial statements with the Registrar in Form AOC-4 within 30 days of the AGM; an OPC files within 180 days of the end of the financial year. For FY 2025-26, MCA General Circular 05/2026 allows filing without additional fees up to 31 December 2026. After that, the ₹100-a-day additional fee runs from the original due date.
The rule
Section 137(1) of the Companies Act, 2013 requires the financial statements adopted at the AGM, with the documents required to be attached, to be filed within 30 days of the AGM. If the accounts are not adopted at the AGM, the unadopted statements are filed within 30 days and treated as provisional until the adopted ones follow. If no AGM is held, they are filed within 30 days of the last date on which it should have been held, with a statement of the reasons (section 137(2)).
Due dates for FY 2025-26
| Company | Normal due date | Without additional fees under GC 05/2026 |
|---|---|---|
| Company holding its AGM on 30 September 2026 | 30 October 2026 | 31 December 2026 |
| One Person Company | 27 September 2026 (180 days) | 31 December 2026 |
See our note on General Circular 05/2026 for what the extension does and doesn't cover.
Variants
The circular covers AOC-4, AOC-4 (CFS), AOC-4 (XBRL), AOC-4 NBFC (Ind AS) and AOC-4 CFS NBFC (Ind AS). A company covered by section 135(1) also files its CSR report in Form CSR-2 as an addendum to AOC-4.
What is filed
The audited financial statements with notes, the auditor's report, the board's report with its annexures, and, where applicable, consolidated financial statements.
Additional fee and penalty
- Since 1 July 2018, a late AOC-4 pays ₹100 for each day of delay, with no cap.
- Under the circular, a filing made after 31 December 2026 pays additional fees from the original due date, not from 31 December.
- Section 137(3) penalty: ₹10,000 on the company plus ₹100 a day, up to ₹2 lakh; ₹10,000 plus ₹100 a day, up to ₹50,000, on the managing director and CFO (or the directors where there is neither).
Frequently asked questions
General information on the law as on 26 October 2026, not advice on any particular matter. Check the current MCA form and instruction kit before filing.