/ MCA Deadline · AOC-4 · Updated 2026-10-25

AOC-4 Filing Deadline 30 October 2026: Late Fee and Penalty, what to file, what it costs to be late.

AOC-4 (financial statements) is due within 30 days of the AGM. For companies that held their AGM on the last permitted date, 30 September 2026, that means 30 October 2026. Missing it adds INR 100 per day in MCA additional fees with no upper limit, and three continuing years of non-filing disqualifies every director for five years.

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Written by CA Durgesh Chavda

Chartered Accountant (ICAI) · Founder, Bharat Quantum Prospera · US incorporation, India-US DTAA, FEMA ODI, NRI taxation, cross-border structuring · LinkedIn

/ Who files and when

AOC-4, AOC-4 XBRL, AOC-4 CFS.

AOC-4: standalone financial statements of most companies. Due within 30 days of the AGM.
AOC-4 XBRL: listed companies and their Indian subsidiaries, and companies with paid-up capital of INR 5 crore or more or turnover of INR 100 crore or more.
AOC-4 CFS: consolidated statements where the company has a subsidiary, associate or joint venture.
One Person Company: within 180 days of the financial year end (27 September 2026 for FY 2025-26), since an OPC holds no AGM.
AGM adjourned or not held: file within 30 days of the date the AGM should have been held, with reasons attached.

/ Cost of filing late

Fees and penalties are separate.

MCA additional fee: INR 100 per day of delay on top of the normal filing fee, with no cap.
Section 137(3) penalty: INR 10,000 on the company plus INR 100 per day of continuing default, up to INR 2 lakh; INR 10,000 plus INR 100 per day on the managing director/CFO/responsible director, up to INR 50,000.
Section 164(2) disqualification: if financial statements or annual returns are not filed for three continuing financial years, every director is disqualified for five years from every company.
Section 248 strike-off risk: the Registrar can treat persistent non-filers as not carrying on business.

/ What you need ready

Documents for AOC-4.

Signed audited balance sheet, profit and loss account and cash flow statement.
Auditor's report with CARO 2020 annexure (where applicable) and the board's report with annexures.
AGM date and minutes, or the reason the AGM was not held.
Active DSC of the signing director and the practising CA/CS certifying the form.
Active DIN of the signing director. If DIR-3 KYC was missed on 30 September, the DIN is deactivated and must be reactivated first.

/ How BQP handles it

Fixed scope, fixed fee.

Check the AGM date and compute your exact due date and current late fee.
Reconcile the financial statements with the auditor's report and board's report before upload.
Prepare and certify AOC-4 / AOC-4 XBRL / AOC-4 CFS, then file MGT-7 or MGT-7A in the same engagement.
Where years are already missed, file the backlog and assess whether the Companies Fresh Start-type relief or a compounding application is the cheaper route.

Last updated: 25 October 2026. Statutory dates can be extended by MCA or CBDT notification; check the latest circular before relying on a date.

/ Ready when you are

AOC-4 due 30 October 2026?

We file AOC-4 and MGT-7 together, including late filings. Email durgesh@bharatquantumprospera.com or WhatsApp +91 78018 87130 with your CIN/PAN and the notice or deadline you are facing. You get a fixed-scope quote within 48 hours.

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FAQ

Common questions, answered.

What is the AOC-4 due date for FY 2025-26?

Within 30 days of the AGM. If the AGM was held on 30 September 2026, AOC-4 is due on 30 October 2026. One Person Companies file within 180 days of 31 March, which is 27 September 2026.

What is the late fee for AOC-4?

INR 100 per day of delay as an additional MCA fee, with no maximum. Penalties under Section 137(3) can be levied separately on the company and its officers.

Can directors be disqualified for not filing AOC-4?

Yes. Under Section 164(2), failure to file financial statements or annual returns for three continuing financial years disqualifies all directors for five years.

My director's DIN is deactivated. Can I still file AOC-4?

No. The signing director needs an active DIN. File DIR-3 KYC with the INR 5,000 fee first; the DIN is usually reactivated within a few working days.

Does BQP file AOC-4 for foreign-owned Indian subsidiaries?

Yes, including AOC-4 XBRL and CFS, with signatures arranged remotely for directors outside India. Email durgesh@bharatquantumprospera.com or WhatsApp +91 78018 87130 with your CIN/PAN and the notice or deadline you are facing. You get a fixed-scope quote within 48 hours.