Form AOC-4 (OPC) Filing – Due Date, Fees & Compliance Guide [FY 2024-25]

Filing your company’s financial statements might not sound exciting, but for a One Person Company (OPC), Form AOC-4 is your ticket to compliance and a chance to impress the regulators (just a little). It’s like your business’s official report card, showcasing how financially healthy your one-person empire really is.

However, miss the deadline and you’re looking at fines, penalties, and unnecessary paperwork stress. File on time, and you’re fine, compliant, worry-free, and probably grinning like you just found money in an old coat pocket.

This guide will walk you through everything—what Form AOC-4 is, key due dates, applicable fees, and simple compliance tips—all explained in plain language. Whether you’re new to One Person Company registration or want to deepen your understanding,check out this detailed blog on what is OPC?. By the end, you’ll know exactly how to file confidently, avoid fines, and keep your OPC on the straight and narrow, without losing your sanity.

1. What is Form AOC-4?

Form AOC-4 is basically the financial selfie of your company, your official way of showing the Ministry of Corporate Affairs (MCA) how your One Person Company (OPC) is doing financially. It’s where you upload the real highlights: your balance sheet, profit & loss account, and other key financial statements for the year. No filters, just facts.

In short, it’s mandatory, important, and honestly way less intimidating than it sounds, especially if you follow the steps like a pro.

2. Who Needs to File AOC-4?

1. All Companies:

Every company registered under the Companies Act, 2013, including One Person Companies (OPCs), must file its annual financial statements using Form AOC-4. This is mandatory regardless of business activity during the year.

2. NBFCs under Ind AS:

Non-Banking Financial Companies (NBFCs) following Indian Accounting Standards (Ind AS) must file:

• Form AOC-4 NBFC (Ind AS) for standalone financials
• Form AOC-4 CFS NBFC (Ind AS) for consolidated financials (if applicable)

3. Companies with CSR Obligations:

Companies falling under Section 135(1) of the Companies Act, 2013 (CSR provisions) must submit:

• Form CSR-2 as an addendum to AOC-4, AOC-4 XBRL, or AOC-4 NBFC (Ind AS)
• For FY 2021–22, CSR-2 could be filed separately (deadline was 31st March 2023)

4. Companies Covered Under XBRL Rules:

These companies must file financials in AOC-4 XBRL format:

• Listed companies and their Indian subsidiaries
• Companies with paid-up capital ≥ ₹5 crore
• Companies with turnover ≥ ₹100 crore
• Companies preparing financials under Ind AS

3. Key Compliance Requirements for AOC-4

Filing Form AOC-4 for an OPC isn’t just about clicking “submit” online. There are a few essential boxes to tick to keep everything smooth, legal, and penalty-free:

1. Verification of DIN & DSC

Every director in your OPC needs a Director Identification Number (DIN) and a Digital Signature Certificate (DSC), your digital boarding pass to the MCA portal.

Pro Tip: Before you file, make sure both are active and linked. Skipping this is like trying to board a flight with an expired passport; no takeoff for you!

2. Auditor’s Report Preparation

• Yes, even as a one-person show, you need an auditor’s report (unless you’re exempt).
• This is your financial health check-up, making sure your numbers are clean and compliant.
• It’s like saying, “Hey, my financials make sense to me and the authorities.”

3. Drafting of Board Report

• Your OPC may be small, but the Board Report is still key.
• Think of it as your company’s yearbook: a quick, precise storybook that covers your performance, plans, and major decisions.
• Full of all the juicy info regulators need to know!

Get these three right, and your AOC-4 filing will be a walk in the park rather than a maze of penalties.

4. Form AOC-4 Filing Deadline for FY 2024-25: Key Due Date Explained

Mark your calendars, OPC owners! For FY 2024-25, the magic deadline for filing your Form AOC-4 is 180 days from your financial year-end, which means you’ve got until 27th September 2025 to hit that “submit” button like a boss.

Think of this as your company’s annual financial check-up. Here’s the deal:

• Miss the deadline? Penalties will slap you harder than a surprise dentist bill after a weekend of candy.
• File on time? Your OPC stays sparkling clean in the MCA’s eyes — no fines, no fuss, just smooth sailing.
• Pro tip: Don’t play deadline roulette. Set your reminders early! Filing ahead feels like finishing your homework before the teacher calls on you — smooth, smug, and oh-so-satisfying.

5. What Documents Are Required with Form AOC-4?

When filing Form AOC-4, the following documents must be attached:

• Balance Sheet along with notes
• Profit and Loss Statement with notes
• Cash Flow Statement
• Statement of Changes in Equity (if applicable)
• Auditor’s Report
• Board’s Report
• Corporate Social Responsibility (CSR) Report, if applicable
• Statement of Subsidiaries in Form AOC-1, if applicable
• Any other relevant documents, as required

Note: For companies other than OPCs and small companies, the form must be certified by a practising professional, either a Chartered Accountant (CA) or a Company Secretary (CS).

6. How to File Form AOC-4: Quick & Easy Steps

Filing Form AOC-4 might sound like a paperwork horror story, but spoiler alert: it’s actually a breeze—especially when you know where to click and what to prep. Let’s break it down:

Step 1: Log In to the MCA Portal

Go to www.mca.gov.in, click on the ‘Login’ button, and enter your credentials. Don’t have an account? No worries—signing up is free and faster than ordering your favorite snack online.

Step 2: Download the Right Form

Navigate to the MCA Forms section and grab the Form AOC-4 that fits your company type, standard, XBRL, or Ind AS (NBFC). Choose wisely, young Padawan.

Step 3: Fill in the Company Details

Plug in all the important stuff, company info, financials, auditor details, and more. Pro tip: keep your documents nearby so you’re not playing hide-and-seek with files.

Step 4: Upload Mandatory Attachments

Time to upload the essentials: balance sheet, P&L, board report, auditor’s report, etc. This is not the time for shortcuts—missing attachments = instant rejection. And no one wants that.

Step 5: Apply Digital Signature

Use a valid Digital Signature Certificate (DSC) of an authorised director or professional. No printing, no scanning, just click, sign, and you’re golden.

Step 6: Submit and Pay

Upload your filled form, pay the filing fee online, and boom, you’re done! Watch out for any errors or confirmations and save your acknowledgment like a trophy.

Follow these steps, and filing AOC-4 won’t just be easy; it’ll feel like you just beat the final boss of financial compliance.

7. Filing Fees for Form AOC-4 (Based on Share Capital):

Nominal Share Capital	Fee Applicable
Less than ₹1,00,000	₹200 per document
₹1,00,000 to ₹4,99,999	₹300 per document
₹5,00,000 to ₹24,99,999	₹400 per document
₹25,00,000 to ₹99,99,999	₹500 per document
₹1,00,00,000 or more	₹600 per document
The company does not have share capital	₹200 per document

8. Late Fees & Penalties for Form AOC-4

1. Late Fees

If there’s a delay in filing your annual returns, balance sheet, or financial statements, the following late fee applies:

Period of Delay	Additional Fee Payable
Delay beyond the due date under Section 137(1) (i.e., filing beyond 30 days of the AGM)	₹100 per day

2. Penalties for Non-Filing

Failing to file Form AOC-4 on time can attract penalties for both the company and its directors:

Defaulting Party	Penalty Imposed
Company	₹10,000 in case of continuing failure + ₹100 per day, max ₹2,00,000
Directors 1. Managing Director / CFO 2. Any director assigned by the Board 3. All directors, if no one else	₹10,000 + ₹100 per day, max ₹50,000

Pro Tip: Late filing not only increases your costs but also reflects poorly on your OPC’s compliance record. File on time and avoid these extra charges!

Final Takeaway: Don’t Sleep on AOC-4 – Your OPC Depends on It

Filing Form AOC-4 isn’t optional; it’s the law. Even if your OPC didn’t do much this year, annual reporting is still mandatory.

Miss the deadline, and you’re looking at:

• ₹100/day in fines (yes, every single day)
• Director disqualification
• Trouble with audits, funding, or converting your company later

So why do so many OPCs wait till the last minute? Usually, confusion, portal issues, or just not knowing where to start.

That’s exactly why Legalwiz.in exists. We make AOC-4 filing easy, fast, and 100% compliant. No chaos, no chasing, no stress.

Deadline: 27th September 2025. File early, skip the penalties, and breathe easy.

Let Legalwiz.in handle it end-to-end. Get expert help and save 10% on professional fees when you connect with us today.