Submission of Financial Statements (Form AOC-4)
998399
*The price is exclusive of any amount payable to Government/Regulatory Authorities and GST.
Price
799
Services covered :
- Filing the Form.
- Preparing Documents to be uploaded along with the form.
- Uploading the form.
Document Requirement:
- Copy of financial statements duly authenticated as per section 134(including Board’s report, auditors’ report and other documents)
- Company CSR policy as per s sub-section (4) of section 135.
- Details of other entity(s).
- Details of remaining CSR activities.
FAQ ()
Question :
What is the purpose of Form AOC 4?
Answer :
Form AOC 4 is for company's financial statement for every financial year with the Registrar of Companies Financial statements are the source on the basis of which the Board of Directors and Shareholders can evaluate the performance of a company.
Question :
Who has to file AOC 4?
Answer :
Financial Statements of a company are required to be filed with the Registrar along with Form AOC-4 every year for each Financial Year.
In case of the companies covered under Non-XBRL requirement under the Companies (Filing of documents & Forms in Extensible Business Reporting Language) Rules, 2015, the financial statements must be uploaded on MCA portal in Non-XBRL format. other then the following class of companies are required file their financial statements and other documents in e-Form AOC-4 Non-XBRL:-
1. All companies listed with any Stock Exchange(s) in India & their Indian subsidiaries
2. All companies having paid up capital of rupees five crore or above
3. All companies having turnover of rupees hundred crore or above
4. All companies which were hitherto covered under the companies (Filing of Documents & Forms in Extensible Business Reporting Language) Rules, 2011.
In case of the companies covered under Non-XBRL requirement under the Companies (Filing of documents & Forms in Extensible Business Reporting Language) Rules, 2015, the financial statements must be uploaded on MCA portal in Non-XBRL format. other then the following class of companies are required file their financial statements and other documents in e-Form AOC-4 Non-XBRL:-
1. All companies listed with any Stock Exchange(s) in India & their Indian subsidiaries
2. All companies having paid up capital of rupees five crore or above
3. All companies having turnover of rupees hundred crore or above
4. All companies which were hitherto covered under the companies (Filing of Documents & Forms in Extensible Business Reporting Language) Rules, 2011.
Question :
What are the provisions are applicable for filing the financial statements with the ROC ?
Answer :
1) Financial statement adopted at the AGM along with the consolidated financial statements and documents which are attached to the financial statements - within 30 days of AGM along with fees / additional fees under section 403 OR In OPC time period is to be taken 180 days from closure of the financial year.
2) In case of an adjourned meeting - Within 30 days of the adjourned AGM along with fees/ additional fees as prescribed.
3) If financial statements are unadopted - Within 30 days of the annual general meeting.
Note: The financial statements along with the documents will be considered provisional till the time the adopted financial statements are filed.
4) If AGM is not held - Within 30 days from the date when the AGM should have been held along with fees/additional fees as prescribed.
Note:- The Financial statement along with the documents and the reasons for not holding the AGM is also filed.
2) In case of an adjourned meeting - Within 30 days of the adjourned AGM along with fees/ additional fees as prescribed.
3) If financial statements are unadopted - Within 30 days of the annual general meeting.
Note: The financial statements along with the documents will be considered provisional till the time the adopted financial statements are filed.
4) If AGM is not held - Within 30 days from the date when the AGM should have been held along with fees/additional fees as prescribed.
Note:- The Financial statement along with the documents and the reasons for not holding the AGM is also filed.
Question :
What are the penalty for non-filing AOC 4 ?
Answer :
1) Company - Rs. 1,000 per day of default subject to maximum Rs. 10 lakhs 2) 1.Managing Director/CEO.
2) In the absence of the Managing Director/CEO any other director who the board assigns the responsibility.
3) In the absence of any such Director- All directors of the company. - Rs.1 Lakhs + Rs.100 per day of default subject to maximum of Rs. 5 Lakhs
2) In the absence of the Managing Director/CEO any other director who the board assigns the responsibility.
3) In the absence of any such Director- All directors of the company. - Rs.1 Lakhs + Rs.100 per day of default subject to maximum of Rs. 5 Lakhs
Question :
Any Directions for Filing Company Annual Returns & Annual Account ?
Answer :
1. Company must appoint auditors for the audit of financial statements.
2. The directors with the help of other key officials have to prepare board report.
3. Financial statement and Board Report has to be approved in the Board Meeting.
4. The financial statement shall be framed after the conclusion of the AGM.
2. The directors with the help of other key officials have to prepare board report.
3. Financial statement and Board Report has to be approved in the Board Meeting.
4. The financial statement shall be framed after the conclusion of the AGM.
Question :
How much filing fee charged ?
Answer :
Fees for filling Form AOC 4 is depend upon the Authorised Capital of the Company:
1. Less than 1,00,000- Rs 200 per document.
2. 1,00,000 to 4,99,999-Rs 300 per document.
3. 5,00,000 to 24,99,999- Rs 400 per document.
4. 25,00,000 to 99,99,999-Rs 500 per document.
5. 1,00,00,000 or more -Rs 600 per document.
1. Less than 1,00,000- Rs 200 per document.
2. 1,00,000 to 4,99,999-Rs 300 per document.
3. 5,00,000 to 24,99,999- Rs 400 per document.
4. 25,00,000 to 99,99,999-Rs 500 per document.
5. 1,00,00,000 or more -Rs 600 per document.
Question :
Can belated Form AOC 4 be filed?
Answer :
Yes, However the following table of additional fees shall be applicable for delays in filing of belated annual returns or balance sheet/financial statement. Period of delays All forms
Up to 15 days 1 times of normal fees
More than 15 days - 30 days: 2 times of normal fees
More than 30 days - 60 days :4 times of normal fees
More than 60 days - 90 days :6 times of normal fees
More than 90 days - 180 days: 10 times of normal fees
More than 180 days :12 times of normal fee
Up to 15 days 1 times of normal fees
More than 15 days - 30 days: 2 times of normal fees
More than 30 days - 60 days :4 times of normal fees
More than 60 days - 90 days :6 times of normal fees
More than 90 days - 180 days: 10 times of normal fees
More than 180 days :12 times of normal fee
