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Financial Statements Filing (S.137)

File AOC-4 / AOC-4 XBRL / AOC-4 CFS within 30 days of AGM

6 steps~118 days start to finishfiles AOC-4
If it’s filed late

Government late fees run at ₹100 a day on this filing and keep growing until it is done. OnCompliance tracks the date and shows the amount before it happens.

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The steps, in order

1

Finalize Financial Statements

Finalize BS, P&L, Cash Flow, Notes to Accounts.

within 30 days
2

Obtain Auditor Report

Statutory auditor completes audit and issues report.

within 14 days
3

Board Approves Financial Statements

Board approves financial statements and signs.

within 7 days
4

Members Adopt at AGM

Financial statements adopted at AGM.

within 30 days
5

Prepare XBRL Instance Document

Generate XBRL-tagged financial statements (IND-AS taxonomy) for AOC-4 filing. Enter or import financial data, validate against MCA rules, and download the .xml file.

within 7 days
6

File AOC-4 / AOC-4 XBRL

File financial statements with ROC within 30 days of AGM. Attach the XBRL instance document.

within 30 days · files AOC-4

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