Cost · ROC Filing
Aoc 4 Late Fees (India, 2026)
AOC-4 is the form a company files every year to submit its financial statements to the Registrar of Companies. Miss the due date and an additional fee of Rs 100 for each day of delay starts, with no upper limit, so a few months late can cost far more than the normal filing fee. This guide sets out the AOC-4 late fee, how it is calculated, the due date, and what else happens if a company keeps missing it.
- Late fee: Rs 100 for each day AOC-4 is filed after its due date.
- No cap: the AOC-4 additional fee has no upper limit, so it keeps rising with delay.
- On top of the normal fee: it is additional to the standard filing fee based on share capital.
- Due date: generally within 30 days of the AGM, which is around end-October for a 31 March year end.
- MGT-7 is separate: the annual return carries its own Rs 100 per day additional fee.
- Bigger risks: continued default can mean penalties on directors, disqualification, and strike-off.
01What AOC-4 is
AOC-4 is the e-form through which a company files its financial statements, including the balance sheet, profit and loss account, and the auditor's and directors' reports, with the Registrar of Companies (ROC) under the Companies Act, 2013. Every company, including a One Person Company and a small company, has to file it each financial year.
- It is filed with the Ministry of Corporate Affairs (MCA) on the MCA portal.
- A company whose accounts are in XBRL format files AOC-4 XBRL instead.
- It is separate from the income tax return and from GST returns.
AOC-4 is company law, not income tax
AOC-4 is filed with the MCA under company law. It is different from the company's income tax return filed with the Income Tax Department. A company has to do both, and each has its own due date and its own penalty for being late.
02The AOC-4 late fee
If AOC-4 is filed after its due date, an additional fee of Rs 100 for each day of delay applies. This is set by the MCA and is the headline cost of filing late.
- The Rs 100 per day runs from the day after the due date until the day the form is actually filed.
- Unlike many tax late fees, the AOC-4 additional fee has no upper cap, so it keeps growing the longer you wait.
- It is on top of the normal government filing fee, which is based on the company's share capital.
The AOC-4 additional fee is Rs 100 a day with no ceiling, so delay is the one cost you fully control.
03How the fee adds up
Because it is a flat daily charge, the AOC-4 late fee is easy to estimate: multiply Rs 100 by the number of days you are late. The table shows how quickly it grows.
| Days late | Additional fee at Rs 100 per day |
|---|---|
| 30 days | Rs 3,000 |
| 60 days | Rs 6,000 |
| 90 days | Rs 9,000 |
| 180 days | Rs 18,000 |
| 365 days | Rs 36,500 |
These are only the AOC-4 additional fees. The annual return form MGT-7 carries its own separate Rs 100 per day additional fee, so a company that is late on both pays the daily fee twice over.
04AOC-4 due date and the link with MGT-7
AOC-4 is generally due within 30 days of the annual general meeting (AGM). For most companies with a financial year ending 31 March, the AGM is held by 30 September, which places the AOC-4 due date around the end of October.
- AOC-4 (financial statements): within 30 days of the AGM.
- MGT-7 or MGT-7A (annual return): within 60 days of the AGM.
- A One Person Company has a different timeline because it is not required to hold an AGM in the usual way.
For the two due dates together and how they interact, see the AOC-4 and MGT-7 due date. If you are setting up the company that will carry these filings, compare options in company registration services in India.
05Other consequences of late filing
The daily fee is not the only risk of filing AOC-4 late. Continued default can lead to wider problems for the company and its directors.
- Penalty on the company and officers: the Act provides for a penalty on the company and its officers in default, separate from the additional filing fee.
- Director disqualification: directors of a company that does not file its annual returns for a continuous period can be disqualified from being a director.
- Company struck off: persistent non-filing can lead the ROC to start the process of striking the company off the register.
This is why the annual filing is best treated as a fixed calendar item. A late GST annual return works in a similar stacking way; see GSTR-9 late filing fees.
06How Claw Tax helps
Claw Tax and Accounts is an online tax, GST and accounting service for India that connects you with a verified chartered accountant at a fixed, published price, with a Claw reviewer checking every filing before it is submitted.
The whole AOC-4 late fee exists for one reason: the form went in after its due date. A single clean filing you can do yourself on the MCA portal, but the real risk is forgetting the date among the other annual filings. With Claw Tax and Accounts, a verified chartered accountant prepares and files AOC-4 and MGT-7 at a fixed, published price, a Claw reviewer checks each form before it is uploaded, and reminders go out before every ROC due date so the Rs 100 per day fee never starts.
This is an online service, and it is not legal or tax advice; a verified professional handles your specifics.
07Frequently asked questions
What is the late fee for AOC-4?
The late fee for AOC-4 is an additional fee of Rs 100 for each day of delay, running from the day after the due date until the form is filed. It has no upper cap, so it keeps growing the longer you wait. This additional fee is on top of the normal government filing fee, which depends on the company's share capital. Confirm the current rate on mca.gov.in.
Is there a maximum cap on the AOC-4 late fee?
No. Unlike several tax late fees that are capped, the AOC-4 additional fee of Rs 100 per day has no upper limit. A company that is a year late would pay about Rs 36,500 in additional fee alone for AOC-4, before the MGT-7 additional fee and any penalties. Filing on time is the only way to keep this cost to zero.
When is AOC-4 due?
AOC-4 is generally due within 30 days of the company's annual general meeting. For a company with a 31 March financial year end that holds its AGM by 30 September, that places the AOC-4 due date around the end of October. A One Person Company follows a different timeline because it is not required to hold an AGM in the usual way. Confirm the exact date on mca.gov.in.
Is the AOC-4 fee different from the MGT-7 fee?
Yes. AOC-4 files the financial statements and MGT-7 files the annual return. Each form has its own due date and its own additional fee of Rs 100 per day for late filing. A company that is late on both pays the daily fee on each form, so the total late cost is effectively doubled while both are outstanding.
What happens if a company never files AOC-4?
Beyond the daily additional fee, the Companies Act provides for a penalty on the company and its officers in default. Continued non-filing of annual returns can lead to directors being disqualified and, in serious cases, to the Registrar striking the company off the register. So late filing is not just a money problem; it can affect the directors and the company's existence.
Can the AOC-4 late fee be waived?
The Rs 100 per day additional fee is generally payable and is not routinely waived. From time to time the MCA announces schemes that allow late filings at reduced additional fees for a limited window, but you cannot rely on one being open. The dependable approach is to file AOC-4 by its due date. Check mca.gov.in for any active scheme before assuming relief is available.