Form AOC 4 Filing – Due Date, Fees, List of Documents & Penalty
What is form AOC 4?
Form AOC is required to be filed each and company which is registered under the Companies Ac t 2013 .A copy of financial statement along with all the documents which are adopted in Annual General Meeting need to be embedded in AOC 4.
What is the due date of filing Form AOC 4?
Form AOC 4 is required to be submitted with ROC within 30days of Company Annual General Meeting .However for Financial Year 2018-2019 the due date is extended to 30th Novembor 2019 (assuming the date of AGM is 30th September 2019 .
What will be the case in which AGM is not held ?
Form AOC 4 need to be filed within 30days from the due date on which AGM need to be held along with prescribed fees
What is the fees charged by the Government for filing the Form AOC 4 ?
The fees charged by the Government depend on the nominal share capital of the Company .The fees structure for filing Form AOC 4 will be as follows –
Nominal Share Capital
Less than Rs 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
What is the penalty for late filing of Form AOC -4?
The Penalty for late filing of AOC -4 is as under –
Delay up to 30 days
2 times of normal filing fees
Delay of more than 30 days and less than 60 days
4 times of normal filing fees
Delay of more than 60 days and less than 90 days
6 times of normal filing fees
Delay of more than 30 days and upto 180 days
10 times of normal filing fees
Delay is more than 180 days
12 times of normal filing fees
What is the penalty for not filing of AOC -4 at all?
A company which is in default of not filing of AOC 4 along with a copy of financial statement, before the due date, the Company will be punishable with a fine of Rs 1000/-a day for which failure continues upto a maximum amount of Rs.10 Lakhs .
Further Managing Director, Directors and the Chief Financial Officer of the Company could be punished with imprisonment for a term which may extend to six months or with fine which will not be less than Rs 1 and upto Rs 5 Lakhs.
In case you need to file annual return for your company, talk to an Progressus Advisor.