AOC-4 - Attached worng file

Once a Form AOC-4 has been filed and approved on the MCA portal, it cannot be revised directly, as the system does not allow for direct modification. To rectify a wrong attachment or incorrect information, you must follow an administrative process to have the original filing nullified or cancelled.

Procedure for Rectification

Since AOC-4 is processed under the "Straight Through Process" (STP) mode, it is typically auto-approved upon payment. If an error is discovered after approval, follow these general steps:

1. Application to the Registrar of Companies (ROC): You must write an application to the jurisdictional ROC where your company is registered. This application should clearly explain the nature of the error (e.g., wrong attachment) and request the cancellation or nullification of the specific Service Request Number (SRN).

2. Required Documents: Your application should generally include:

   • A Board Resolution passed by the company’s directors approving the request for cancellation and refiling.

   • A notarized affidavit from a director confirming that the error was inadvertent/unintentional and that the company accepts responsibility for the correction.

   • A covering letter explaining the mistake and requesting the specific relief.

   • Proof of the original filing (SRN).

3. ROC Scrutiny: The ROC will scrutinize the application. If they are satisfied that the mistake is genuine and non-fraudulent, they may approve the cancellation of the SRN. This process is offline and can take approximately 30–40 days.

4. Refiling: Once the ROC communicates the cancellation of the original SRN via email, you will be permitted to file a fresh, corrected Form AOC-4 on the MCA portal within the time limit specified in the ROC's order. You may be required to pay the applicable filing fees and potentially additional fees if the refiling happens after the original due date.

Important Notes

• GNL-2: While Form GNL-2 is used to file various documents with the ROC, it is generally used for supplemental filings or when no specific form is prescribed. It is not a substitute for the original AOC-4 filing; the primary mechanism for correcting a finalized AOC-4 remains the cancellation of the original SRN by the ROC.

• Professional Guidance: Given that ROCs have discretionary power in approving these requests and may sometimes refer cases to adjudication if they are not convinced of the intent, it is highly recommended to consult with a practicing professional (Company Secretary or Chartered Accountant) to draft the affidavit and application correctly.

Revising MGT-7 & AOC-4 Forms

This video provides a practical explanation of the challenges and procedures involved in addressing errors within annual filing forms like AOC-4.