AOC-4, often known as the Annual Return, is a mandatory filing requirement that applies to all companies registered in India under the Companies Act 2013. This critical report provides a complete assessment of a company’s financial performance, including vital elements such as the balance sheet, profit and loss account, and shareholder information. By ensuring that organisations disclose their financial information accurately, AOC-4 filings serve a critical role in encouraging transparency and accountability.

1. AOC-4
AOC-4 Filing Overview: Essential Guidelines

2. AOC-4, often known as the Annual Return, is a mandatory filing requirement that
applies to all companies registered in India under the Companies Act 2013. This
critical report provides a complete assessment of a company’s financial
performance, including vital elements such as the balance sheet, profit and loss
account, and shareholder information. By ensuring that organisations disclose
their financial information accurately, AOC-4 filings serve a critical role in
encouraging transparency and accountability.

3. Companies must file the AOC-4 form on an annual basis to comply with regulatory
obligations, presenting detailed financial information to the Ministry of Corporate
Affairs. Failure to meet the AOC-4 filing duties can result in significant penalties,
fines, and legal ramifications for the company’s directors. As a result, it is critical
that businesses acquaint themselves with the AOC-4 filing requirements and
meet the deadline to prevent any negative consequences.

4. The goal of AOC-4 Filing

5. The primary goal of reporting AOC-4 is to meet the need to submit financial
statements and relevant documentation to the Registrar of Companies (RoC) in
order to ensure compliance with the Companies Act 2013. AOC-4 refers to
“Annual Financial Statement and Annual Return” and is a required submission for
all companies incorporated under the Companies Act of 2013, which must be filed
with the RoC. The AOC-4 form includes vital information about the company’s
financial performance, such as balance sheets, profit and loss statements, cash
flow statements, and other important disclosures. The AOC-4 file is critical for
establishing transparency within the firm and providing stakeholders such as
investors, creditors, and shareholders with a thorough picture of its financial
situation. Failure to submit AOC-4 within the specified timeframe may result in
penalties and legal ramifications. As a result, it is critical for businesses to
understand the filing requirements and meet their statutory duties on time.

6. Filing Obligation

7. The Ministry of Corporate Affairs (MCA) has required the use of AOC-4 as an electronic form
for companies to submit their financial statements to the Registrar of Companies (RoC).
Companies are required to file a copy of their financial statements duly adopted by their
members, along with all applicable attachments, in the form of e-form AOC-4/AOC-4(CFS)
under Section 137(1) of the Companies Act, 2013. This filing requirement applies to all types
of companies incorporated under the Companies Act, including private limited companies,
public limited companies, and one-person businesses. AOC-4 filing compliance is required;
failure to do so may result in penalties and legal implications. The e-form AOC-4 is available
on the MCA portal, allowing for online submission to the RoC. Completing AOC-4 filings
within the specified timeframe is a critical compliance duty for businesses to avoid penalties.

8. Time Limit for Filing
AOC-4

9. The AOC-4 form must be filed within 30 days of the date of the Annual General
Meeting (AGM) or the scheduled AGM date, according to the regulations of the
Companies Act 2013. The filing date for Person Companies (OPCs) or Small
Companies, on the other hand, is extended to 60 days from the end of the fiscal
year. It is critical to note that filing the AOC-4 form late or not at all can result in
penalties and fines. As a result, it is critical that the form be filed within the time
frame specified.

10. Thank You
Team Lease RegTech