1. Introduction to Form AOC-04

Form AOC-04 is an annual return that companies are required to file with the Ministry of Corporate Affairs (MCA) under the Companies Act, 2013. This form is used for filing the company’s financial statements for each financial year with the Registrar of Companies (ROC). It serves as a crucial compliance tool to ensure that companies maintain transparency in their financial reporting and corporate operations.

2. Who Must File Form AOC-04

Understanding the applicability of Form AOC-04 is crucial for compliance. The following entities are required to file this quarterly return:

Mandatory Filing Entities:

• All Private Limited Companies registered under the Companies Act, 2013
• Public Limited Companies (listed and unlisted)
• One Person Companies (OPC)
• Section 8 Companies (Non-profit organizations)
• Foreign Companies with a place of business in India

Exemptions (if any):

Currently, there are no general exemptions from filing Form AOC-04. However, companies should check the latest MCA notifications for any specific exemptions or modifications to filing requirements.

3. Required Documents & Information

Before initiating the filing process, ensure you have gathered all necessary documents and information. Proper preparation significantly reduces filing time and minimizes errors.

Essential Documents Required:

1. Certificate of Incorporation and other incorporation documents
2. Memorandum and Articles of Association (latest version)
3. Board Resolutions for any changes during the quarter
4. Share Transfer Registers and shareholding details
5. Director Details including DIN, addresses, and appointments
6. Registered Office and other office address proofs
7. Statutory Auditor Details and appointment letters
8. Company Secretary Details (if applicable)

Key Information to be Updated:

4. Step-by-Step Filing Process on MCA v3 Portal

Follow this detailed process to successfully file Form AOC-04 on the MCA v3 portal. Each step is crucial for ensuring accurate and complete filing.

1Accessing the MCA v3 Portal

Navigate to the official MCA portal at www.mca.gov.in and click on the “MCA Services” section. Login using your registered credentials (User ID and Password) or register if you’re a first-time user.

2Navigating to Form AOC-04

After successful login, follow these navigation steps:

1. Click on “Filing” from the main menu
2. Select “Company Forms” from the dropdown
3. Choose “Annual Return” category
4. Select “Form AOC-04” from the available forms list

3Filling Company Basic Information

The form will auto-populate basic company information from your master data. Verify and update the following sections:

• Company Details: CIN, name, incorporation date, and company type
• Registered Office: Complete address with PIN code
• Company Status: Active, dormant, or under liquidation
• Principal Business Activity: NIC code and description

4Updating Director Information

This section requires careful attention as director details frequently change. Update the following:

1. Current Directors: Name, DIN, PAN, address, appointment date
2. Director Changes: Any appointments or resignations during the quarter
3. Key Managerial Personnel: CEO, CFO, Company Secretary details
4. Director Shareholding: Number of shares held by each director

5Share Capital and Shareholding Details

Provide comprehensive share capital information:

6Statutory Compliance Details

Declare the status of various statutory compliances and filings made during the quarter. This includes:

• Board meetings conducted and resolutions passed
• Annual General Meeting details (if applicable)
• Statutory audit completion status
• Other regulatory compliance status

7Document Upload and Attachments

Upload required supporting documents in PDF format (maximum 10MB each):

• Board resolution for filing the return
• Updated Articles of Association (if amended)
• Director consent letters (for new appointments)
• Any other relevant supporting documents

8Digital Signature and Verification

The final step involves digital signature by authorized signatories:

1. Review all entered information thoroughly
2. Verify that all mandatory fields are completed
3. Apply digital signature of Director and Company Secretary (if applicable)
4. Submit the form for processing

5. Filing Fees & Payment

Form AOC-04 filing involves specific fees that vary based on the company’s authorized capital. Understanding the fee structure helps in budget planning and ensures smooth filing.

Fee Structure (Subject to latest MCA notifications):

Payment Methods:

• Online Payment: Credit/Debit cards, Net Banking, UPI
• Challan Payment: Bank challan for offline payment
• Digital Wallet: Paytm, Google Pay (where accepted)

6. Due Dates & Penalties

Compliance with filing deadlines is crucial to avoid penalties and maintain good corporate standing. Form AOC-04 follows an annual filing schedule with specific due dates tied to the company’s AGM.

Annual Filing Schedule:

Penalty Structure for Late Filing:

Late filing of Form AOC-4 attracts penalties as per the Companies Act, 2013:

• Additional Fee: ₹100 per day of delay from the due date
• Company Penalty: ₹1,000 per day up to a maximum of ₹10 lakhs for non-filing
• Section 137(3) Penalty: ₹10,000 and continuing failure penalty of ₹100 per day (maximum ₹50,000)
• Director Penalty: Personal liability including possible imprisonment up to 6 months
• Key Personnel Fine: ₹1 lakh to ₹5 lakhs for key managerial personnel

7. Common Errors to Avoid

Learning from common mistakes can save time and prevent rejection of your filing. Here are the most frequent errors encountered during Form AOC-04 filing:

Technical Errors:

• Incomplete Digital Signatures: Ensure all required signatories have signed
• File Format Issues: Upload only PDF files within size limits
• Browser Compatibility: Use supported browsers with JavaScript enabled
• Session Timeout: Save progress frequently to avoid data loss

Data Entry Errors:

• Director Information: Incorrect DIN, PAN, or address details
• Share Capital Mismatch: Inconsistent capital figures
• Date Errors: Wrong appointment/resignation dates
• Address Updates: Failure to update registered office changes

Compliance Errors:

• Missing Board Resolution: Filing without proper board authorization
• Incomplete Disclosures: Not declaring all required information
• Late Filing: Missing quarterly deadlines
• Document Mismatch: Inconsistency between form data and attachments

8. Post-Filing Actions

Completing the filing is not the end of the process. Several important actions must be taken after successful submission to ensure complete compliance.

Immediate Actions:

1. Acknowledgment Receipt: Download and save the system-generated acknowledgment
2. Payment Confirmation: Verify payment status and save transaction receipts
3. Service Request Number (SRN): Note down the SRN for future reference
4. Email Notifications: Check for confirmation emails from MCA

Document Management:

• Create a dedicated file for all Form AOC-04 related documents
• Maintain copies of filed forms, acknowledgments, and payment receipts
• Update internal compliance registers and calendars
• Inform relevant stakeholders about successful filing

Follow-up Actions:

Troubleshooting Common Post-Filing Issues:

• Form Rejection: Review rejection reasons and refile with corrections
• Payment Issues: Contact MCA helpdesk if payment confirmation is delayed
• Technical Problems: Use MCA grievance portal for technical support
• Document Updates: File additional forms if any information changes post-filing

9. Key Resources & External Links

Access these official resources for the most current information and support regarding Form AOC-04 filing:

Official MCA Resources:

Additional Resources:

• MCA Circulars: Latest circulars and notifications
• Companies Act 2013: Full text of the Act
• Rules and Regulations: Companies Rules and amendments
• FAQs: Frequently asked questions

10. Frequently Asked Questions (FAQs)

General Filing Questions:

Technical Questions: