Filing form aoc-4 for companies

The following class of companies shall file their financial statements and other documents under section 137 of the Act with the Registrar in e-form AOC-4 XBRL as per Annexure-I:-

(i) Companies LISTED with stock exchanges in India and Their Indian Subsidiaries;

(ii) Companies having Paid Up Capital of Five crore rupees or above;

(iii) Companies having Turnover of One Hundred crore rupees or above;

(iv) All companies which are required to prepare their financial statements in accordance with Companies (Indian Accounting Standards) Rules, 2015:

so i guess if u r not covered under above 3 points u might be covered under 4th point kindly check,