Form for Filing XBRL Documents in respect of Financial Statements and Other Documents with the Registrar

Form for Filing XBRL Documents in respect of Financial Statements and Other Documents with the Registrar. Web Form AOC-4 XBRL is used by companies to submit their financial statements and related documents to the Registrar of Companies (ROC) in XBRL format. This format ensures standardisation, transparency, and easier processing of financial data.
As per Section 137 of the Companies Act, 2013, every company is required to file its financial statements (including consolidated financial statements, wherever applicable) along with necessary attachments within the prescribed time limit.
Filing Requirements:

If the financial statements are not adopted in the AGM, the company must file the unadopted (provisional) financial statements within 30 days from the date of the AGM (or the due date of AGM, if the AGM was not held or was extended).

Once the financial statements are adopted in the AGM, the company must file the adopted financial statements within 30 days from the actual or adjourned AGM date.

If the company revises its financial statements, the revised statements must also be filed accordingly.

Certain categories of companies, as notified under the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015, are mandatorily required to file their financial statements in XBRL format. Other companies may opt to file voluntarily in XBRL format; however, once a company opts for XBRL filing, all subsequent filings must continue in XBRL format.
This web form can be filed for financial years commencing on or after 1st April 2014 for the following purposes:

Provisional unadopted financial statements

Adopted financial statements

Revised financial statements under Section 130

Revised financial statements under Section 131

Timeline for Filing

If AGM is held: File within 30 days from the date of AGM

If AGM is not held: File within 30 days from the due date of AGM

For OPC: Filing must be done within 180 days from the end of the financial year

Failure to file within the prescribed time attracts additional fees on a per-day basis. 
Documents Required for Filing Form AOC-4 XBRL
Mandatory Attachments

XBRL Financial Statements duly authenticated as per Section 134, including:

Board’s Report

Auditor’s Report

All related financial documents

Copy of Financial Statements

Mandatory Attachments (If Applicable)

XBRL Document of Consolidated Financial Statements: (Required where the company has subsidiaries and has selected “Yes” for consolidated financial statements)

Statement of Subsidiaries in Form AOC-1: (To be attached where the company has subsidiaries, including foreign subsidiaries)

Statement of Reasons for Not Holding AGM: (Mandatory if AGM was not held)

Supplementary or Test Audit Report under Section 143: (Mandatory if CAG of India conducted supplementary or test audit)

Details of Comments by CAG of India: (Required if CAG has commented on the audit report of a Government company)

Optional Attachments

Any additional supporting documents (up to five optional attachments) may be uploaded for clarification or reference.

Important File Format & Size Rules

XBRL attachments must be in XML format

Other documents must be in PDF or JPG format

Total form size (including attachments) must not exceed 20 MB

Individual attachments (other than XBRL) must not exceed 10 MB

Signing of Web Form AOC-4 XBRL
The Web Form AOC-4 XBRL must be digitally signed before submission to the ROC.
The form may be signed by:

A Director of the company, or

Manager / CEO / CFO, or

Company Secretary (CS), if any

Additionally, the form must be certified by a practicing professional:

Chartered Accountant (CA) or

Company Secretary (CS)

Fees Structure (Normal Fees)
Companies with Share Capital

Share Capital

Fees

Below Rs.1,00,000

Rs.200

Rs.1,00,000 – Rs.4,99,999

Rs.300

Rs.5,00,000 – Rs.24,99,999

Rs.400

Rs.25,00,000 – Rs.99,99,999

Rs.500

Rs.1 crore and above

Rs.600

Additional Fee Rules

Period of Delay

Additional Fee

Delay beyond period under Section 92(4)

Rs.100 per day

Delay beyond period under Section 137(1)

Rs.100 per day

MCA Help-Kit

Web Form AOC-4 XBRL is used by companies to submit their financial statements and related documents to the Registrar of Companies (ROC) in XBRL format. This format ensures standardisation, transparency, and easier processing of financial data.

As per Section 137 of the Companies Act, 2013, every company is required to file its financial statements (including consolidated financial statements, wherever applicable) along with necessary attachments within the prescribed time limit.

Filing Requirements:

If the financial statements are not adopted in the AGM, the company must file the unadopted (provisional) financial statements within 30 days from the date of the AGM (or the due date of AGM, if the AGM was not held or was extended).
Once the financial statements are adopted in the AGM, the company must file the adopted financial statements within 30 days from the actual or adjourned AGM date.
If the company revises its financial statements, the revised statements must also be filed accordingly.

This web form can be filed for financial years commencing on or after 1st April 2014 for the following purposes:

Provisional unadopted financial statements
Adopted financial statements
Revised financial statements under Section 130
Revised financial statements under Section 131

Timeline for Filing

If AGM is held: File within 30 days from the date of AGM
If AGM is not held: File within 30 days from the due date of AGM
For OPC: Filing must be done within 180 days from the end of the financial year

Failure to file within the prescribed time attracts additional fees on a per-day basis.

Documents Required for Filing Form AOC-4 XBRL

Mandatory Attachments

XBRL Financial Statements duly authenticated as per Section 134, including:

Board’s Report
Auditor’s Report
All related financial documents
Copy of Financial Statements

Mandatory Attachments (If Applicable)

XBRL Document of Consolidated Financial Statements: (Required where the company has subsidiaries and has selected “Yes” for consolidated financial statements)
Statement of Subsidiaries in Form AOC-1: (To be attached where the company has subsidiaries, including foreign subsidiaries)
Statement of Reasons for Not Holding AGM: (Mandatory if AGM was not held)
Supplementary or Test Audit Report under Section 143: (Mandatory if CAG of India conducted supplementary or test audit)
Details of Comments by CAG of India: (Required if CAG has commented on the audit report of a Government company)

Optional Attachments

Any additional supporting documents (up to five optional attachments) may be uploaded for clarification or reference.

Important File Format & Size Rules

XBRL attachments must be in XML format
Other documents must be in PDF or JPG format
Total form size (including attachments) must not exceed 20 MB
Individual attachments (other than XBRL) must not exceed 10 MB

Signing of Web Form AOC-4 XBRL

The Web Form AOC-4 XBRL must be digitally signed before submission to the ROC.

The form may be signed by:

A Director of the company, or
Manager / CEO / CFO, or
Company Secretary (CS), if any

Additionally, the form must be certified by a practicing professional:

Chartered Accountant (CA) or
Company Secretary (CS)

Fees Structure (Normal Fees)

Companies with Share Capital

Share Capital	Fees
Below Rs.1,00,000	Rs.200
Rs.1,00,000 – Rs.4,99,999	Rs.300
Rs.5,00,000 – Rs.24,99,999	Rs.400
Rs.25,00,000 – Rs.99,99,999	Rs.500
Rs.1 crore and above	Rs.600