Within 30 days of the Annual G…
Due date
₹100 per day — NO CA
Late fee
N/A
Interest
Who must file
All companies registered under Companies Act 2013
Due date rule
Within 30 days of the Annual General Meeting (AGM). AGM must be held within 6 months of the financial year end (30 September for a 31 March FY-end). Typical AOC-4 due date: 29 October.
Late fee and interest
| Aspect | Scenario | Consequence → |
|---|---|---|
| Late fee (with liability) | — | ₹100 per day — NO CAP. Applies from the day after the due date. |
| Interest on unpaid tax | — | N/A |
| Law reference | — | Companies Act 2013 Section 137 |
| Who files | — | All companies registered under Companies Act 2013 |
| Frequency | — | Annual |
About AOC-4 (Financial Statements)
Filing of audited financial statements (balance sheet, P&L) with the ROC within 30 days of AGM
Law reference
Companies Act 2013 Section 137
Frequently asked questions
When is AOC-4 (Financial Statements) due?▾
Within 30 days of the Annual General Meeting (AGM). AGM must be held within 6 months of the financial year end (30 September for a 31 March FY-end). Typical AOC-4 due date: 29 October.
What is the late fee for AOC-4 (Financial Statements)?▾
₹100 per day — NO CAP. Applies from the day after the due date. Interest: N/A
Who must file AOC-4 (Financial Statements)?▾
All companies registered under Companies Act 2013