If your private company held its annual general meeting (AGM) on 30 September 2026, Form AOC-4 is due within 30 days of that meeting, which works out to 30 October 2026. This guide explains how the AOC-4 due date is worked out, what you need ready, and what to check before filing.
How the AOC-4 due date is calculated
Form AOC-4 is the e-form used to file a company's financial statements with the Registrar of Companies (ROC) on the MCA portal. Under Section 137 of the Companies Act, 2013, the financial statements adopted at the AGM must be filed within 30 days of the AGM. The clock starts on the AGM date, not on the financial year end.
For a company with a 31 March year end, the AGM must normally be held within six months, that is by 30 September. An AGM held on 30 September 2026 therefore gives a statutory default of 30 October 2026. If your AGM was on another date, count 30 days from that date.
These are statutory defaults. The MCA sometimes extends dates by general circular, so check the MCA website for any circular before you rely on a date.
What the form is built on
AOC-4 carries the balance sheet, the statement of profit and loss, the cash flow statement where applicable, notes, the auditor's report and the Board's report. The accounts should follow the format your company is required to use. If you need a refresher, read our explainer on Schedule III financial statements.
Some classes of companies are required to file in XBRL mode instead of the standard form. Whether this applies to you depends on your company's category and size, so confirm with your Company Secretary or CA.
Documents to keep ready
- Financial statements as adopted at the AGM, with the signatures of the authorised directors and the auditor.
- The auditor's report and the Board's report.
- The AGM date and the proof that the accounts were adopted, such as the signed minutes or the notice.
- Details of the auditor, including the appointment information that the form asks for.
- A valid digital signature certificate (DSC) for the signatory directors and the professional certifying the form.
A step-by-step pre-filing check
- Confirm the AGM date. Match it to the minutes, since every later date depends on it.
- Tie the figures. Check that the numbers in the form match the signed accounts, line by line.
- Check related filings. If you owe payments to micro or small suppliers beyond 45 days, see our guide to the MSME-1 half-yearly return, which has its own 31 October date.
- Verify the DSCs. Expired certificates are a common reason filings stall at the last moment.
- File early. The portal gets busy near the deadline, and a payment or upload error leaves little time to fix.
- Keep the SRN and challan. Save the service request number and the receipt for your records.
The form after AOC-4: annual return
The annual return is a separate filing. Most companies file Form MGT-7 and small companies and one-person companies file MGT-7A, within 60 days of the AGM. For an AGM on 30 September 2026, that points to 29 November 2026. Plan for both forms together so that the numbers in the two filings agree.
What happens if you are late
Filing after the due date attracts additional fees that increase with the delay, and the Companies Act also provides for penalties on the company and its officers in default. Because the exact amounts depend on the form, the delay and the current fee rules, check the MCA fee schedule and speak to your CA before filing late rather than guessing.
Common mistakes to avoid
- Counting 30 days from the year end instead of from the AGM.
- Uploading draft accounts rather than the adopted ones.
- Mismatched figures between the form attachments and the signed balance sheet.
- Leaving DSC renewal to the last day.
- Forgetting that the TDS return for the same quarter is also due on 31 October; our TDS return checklist covers it.
Key takeaways
- AOC-4 is due within 30 days of the AGM, so 30 October 2026 for a 30 September AGM.
- MGT-7 or MGT-7A follows within 60 days of the AGM.
- Filed accounts must match the accounts adopted at the AGM.
- Check the MCA website for extension circulars, and confirm specifics with your CA or Company Secretary.
A tidy set of books makes this season much easier, and AICOUNTLY is built to help Indian businesses keep their accounts organised through the year. Whatever you use, start your year-end close early so the filing is a formality.
