FORM AOC-4

It needs to be submitted within 30 days of a company's annual general meeting (AGM).

The due date for holding an AGM is 6 months from the end of the financial year i.e., 30th September each year

The form includes the following:  

Balance sheet

Profit and loss account

Cash flow statement

Statement of change in equity

Explanatory notes.

Payment of fees/additional fees as prescribed.

Note: In case of OPC the time period shall be taken as 180 days from the closure of the financial year

Note: Also, in case of an adjourned meeting-Within 30 days of the adjourned annual general meeting along with fees/additional fees as prescribed.

• 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.

• 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 statements along with the documents and the reasons for not holding the AGM have to be filed