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AOC-4 – For Non-XBRL Filing Companies

Who Files This?

Private Limited Companies and other companies not falling under the XBRL filing criteria must file their annual financial statements in Form AOC-4 (Non-XBRL format).

This typically includes:

  • Private Limited Companies (small, medium, or large).

  • Public Companies that are not listed and do not meet XBRL thresholds.

  • One Person Companies (OPCs).

  • Other companies specifically exempted from XBRL filing.

Applicability Criteria (Non-XBRL AOC-4)

You are required to file AOC-4 in Non-XBRL mode if your company:

  • Is not listed on any stock exchange in India or abroad.

  • Has paid-up capital less than ₹5 crore and turnover less than ₹100 crore (since higher values trigger XBRL filing).

  • Does not fall under specific classes of companies mandatorily required to file in XBRL (such as NBFCs/HFCs, insurance companies, or those covered by specific MCA notifications).

  • Is a small company, start-up, OPC, or other private/public company outside the XBRL thresholds.

Why It Matters

Filing AOC-4 ensures that your company’s financial performance is duly reported to the Registrar of Companies (ROC). It maintains statutory transparency, builds corporate credibility, and protects your business from regulatory penalties or scrutiny.

Process of Filing

  1. Preparation of financial statements in the prescribed statutory format.

  2. Drafting of Board’s Report and Auditor’s Report.

  3. Online filing of AOC-4 through the MCA portal.

  4. Authentication using DSC (Digital Signature Certificate) of a Director and certification by a practicing professional (CA/CS/CMA, if required).

Documents Required

  • Audited Financial Statements (Balance Sheet, Profit & Loss A/c, Cash Flow Statement, Notes, etc.).

  • Board’s Report.

  • Auditor’s Report.

  • Other attachments, if applicable (e.g., CSR Report, MGT-9 extract for earlier years, contracts under Section 186, etc.).

Due Date

  • 30 days from the conclusion of the company’s Annual General Meeting (AGM).

  • For companies not required to hold AGM (e.g., OPC, Small Companies), within 180 days from the end of the financial year.

Penalty for Delay

  • A flat penalty of ₹100 per day of delay with no maximum cap.

  • Company and officers in default may also attract additional penalties under the Companies Act, 2013.

How Law to Corporate (LTC) Helps

At LTC, we ensure error-free and timely filing of AOC-4 by:

  • Drafting and reviewing your financial statements and reports with due diligence.

  • Verifying all attachments and classifications for accuracy.

  • Filing the form online and monitoring MCA acknowledgements.

  • Protecting your company from avoidable penalties and ensuring 

  • smooth compliance.