Quick Summary
Filing Form AOC-4 is one of the most important compliance requirements for companies in India, as it ensures that their financial statements and related reports are filed with the Ministry of Corporate Affairs (MCA). On 14 July 2025, the MCA rolled out a revised version of AOC-4 under the V3 portal
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FAQ :
Form AOC-4 is used by companies in India to file their financial statements and related reports with the Ministry of Corporate Affairs (MCA), ensuring compliance and transparency under the Companies Act, 2013.
The primary change is the move to a web-based "linked filing" system. Key documents like the Directors' Report and Auditor's Report are now integrated into AOC-4, and related forms like CSR-2 and AOC-4 CFS must be filed together.
The V3 portal introduces prefilled prior-year financial data, real-time validation, and a simplified layout to reduce errors and streamline the filing process. Companies must explain any changes to prefilled data.
Yes, CSR disclosures are now a mandatory part of AOC-4 filings, including AOC-4 XBRL, to ensure greater accountability for corporate social responsibility activities.
Every public and private company with a paid-up capital of Rs. 5 Crores or more, or an annual turnover of Rs 100 Crores or more, is generally required to file Form AOC-4, along with specific types of companies like those limited by shares or guarantee.
Failure to file Form AOC-4 on time can result in penalties. These include a daily penalty of Rs.100 for the first 30 days of delay and Rs.200 per day thereafter for the company, with additional penalties for directors and officers.
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