Submission of Financial Statements (Form AOC-4 XBRL)
*The price is exclusive of any amount payable to Government/Regulatory Authorities and GST.
- Filing the Form.
- Preparing Documents to be uploaded along with the form.
- Uploading the form.
Document Required :
- 1 XBRL financial statements duly authenticated as per section 134 (including Board’s report, auditors’ report and other documents) – This is a mandatory attachment
2 XBRL document in respect of Consolidated financial statement (Note- This is mandatory if company is having Subsidiary and Yes is selected for consolidated Financial Statements)
3 Statement of subsidiaries as per section 129-Form AOC1 (Note-To be attached in respect of Foreign subsidiaries)
4 Statement of the fact and reasons for not adopting balance sheet in the annual general meeting (AGM) (Note- This attachment is mandatory if nature of financial statements was selected as ‘Provisional Un-adopted financial statements’)
5 Statement of the fact and reasons for not holding the AGM. (Note- This attachment is mandatory if AGM was not held)
6 Approval letter of extension of financial year or AGM (Note- This attachment is mandatory if extension was granted for AGM or financial year)
7 Supplementary or test audit report under section 143 (Note- This attachment is mandatory if CAG of India had conducted supplementary or test audit under section 143)
8 Details of comments of CAG of India (Note-This attachment is mandatory if CAG of India had conducted supplementary or test audit under section 143) 9 Optional attachments (s)- if any
9 Optional attachments (s)- if any
What are the forms required to be filed?
What is the Purpose of the E-Form ?
File its financial statements, including consolidated financial statement and mandatory attachments.
Which companies are exempted from filing financial statements with Form AOC-4 in XBRL?
1.Non-Banking Financial Companies and companies engaged in power sector, Banking Insurance are exempt from filling Financial Statements with form AOC in XBRl.
2.For NBFC AOC-4 is required to file which has been introduced on 20.02.2020.
3.companies which does not fall under XBRL Amendment Rule,2017 need to file financial statement into XBRL.
Any penalties on delay of E-Form AOC 4 ?
1.From 01st July 2018, the late filing of Form AOC-4 shall attract the penalty of Rs. 100 per day till the date of filing.
2.As per Company fresh start scheme 2020 Aoc-4 for previous years can be filed without paying late fees till 30th September 2020.
What were earlier a penalty slab for late filing of E-form AOC-4 ?
1.Delay up to 30 Days – 2 times of normal filing fees.
2.More than 30 days and Up to 60 Days – 4 times of normal filing fees.
3.More than 60 days and Up to 90 Days – 6 times of normal filing fees.
4.More than 90 days and Up to 180 Days – 10 times of normal filing fees.
5.More than 180 days and Up to 270 Days – 12 times of normal filing fees.
The highest limit of penalty is INR 10 Lakhs. If this form has not been filed for 3 consecutive year result in disqualification of director of a defaulting company. Moreover, it may also lead to imprisonment of company's CFO, managing director and director for a period which may last up to 6 months or with fine 1 to 5 Lakhs or more.
What is the due date for file AOC 4 Form?
The due date for filling AOC 4 is within 30 days from the date of AGM held by the co. In case of OPC within 180 Days from the end of the financial year.
Which companies are required to file this Form?
What are the details to be filed with Form AOC-4?
The following details to be filed with Form AOC-4:
Corporate Identity Number(CIN); Details about its directors, manager, CEO, CFO and all who signature the Company's financial statements and board reports; details about Auditor and SRN of ADT-1 etc. filed with Form AOC-4.
Can belated Form AOC 4 be filed?
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
Upto 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
How much filing fees for AOC-4 Form ?
Fees Structure for Filing AOC 4 form is based on the authorized capital of the company:-
Less than 1,00,000- Rs 200 per document
1,00,000 to 4,99,999-Rs 300 per document
5,00,000 to 24,99,999- Rs 400 per document
25,00,000 to 99,99,999-Rs 500 per document
1,00,00,000 or more -Rs 600 per document
Any penalties on delay of E-Form AOC 4 ?
1. From 01st July 2018, the late filing of Form AOC-4 shall attract the penalty of Rs. 100 per day till the date of filing.
2. As per Company fresh start scheme 2020 AOC-4 for previous years can be filed without paying late fees till 30th September 2020.
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