How to File Form AOC-4 for FY 2025-26 on the MCA V3 Portal: Complete Step-by-Step Guide

Kaustav Chowdhury
3 minutes ago
7 min read

Form AOC-4 is the statutory form under Section 137 of the Companies Act, 2013 through which every company files its financial statements with the Registrar of Companies (RoC). For the financial year ending March 31, 2026 (FY 2025-26), MCA has deployed revised AOC-4 e-forms on the V3 portal with effect from July 14, 2025, introducing mandatory CSR-2 linked filing, new Board's Report disclosures on POSH and maternity benefits, and signed PDF requirements for XBRL filers. This guide covers every step from pre-filing preparation through successful submission.

In practice, the revised V3 forms have introduced several new validations that reject filings with incomplete data. Companies should prepare all supporting documents and data points before beginning the online form to avoid mid-filing errors and SRN generation issues.

Step 1: Determine Your Due Date and Applicable Form Variant

The due date for AOC-4 depends on when your company holds its Annual General Meeting (AGM). AOC-4 must be filed within 30 days of the AGM under Section 137(1) of the Companies Act, 2013.

One Person Companies (OPCs): OPCs are not required to hold an AGM. AOC-4 must be filed within 180 days from the close of the financial year, which for FY 2025-26 (year ending March 31, 2026) means the deadline is September 27, 2026.
Companies with AGM on September 30, 2026: AOC-4 due by October 30, 2026.
Companies with AGM before September 30: AOC-4 due within 30 days of the actual AGM date.

Choose the correct form variant:

AOC-4: For standalone financial statements of companies preparing accounts under Indian GAAP (Accounting Standards under Section 133).
AOC-4 CFS: For consolidated financial statements where the company has subsidiaries, associates, or joint ventures.
AOC-4 NBFC (Ind AS): For NBFCs preparing financial statements under Ind AS.
AOC-4 CFS NBFC (Ind AS): For consolidated financial statements of NBFCs under Ind AS.

Step 2: Prepare Supporting Documents

Before logging into the MCA V3 portal, gather the following documents and data points. Having these ready prevents mid-filing errors and timeouts:

Audited financial statements: Balance sheet, profit and loss account, and notes to accounts, signed by the Board of Directors, the auditor, and the company secretary (if appointed). For XBRL filers, you will also need signed PDFs of the complete financial statements.
Board's Report: Under the revised V3 forms, the Board's Report must now include disclosures on (a) compliance with the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 (POSH Act), including the number of complaints filed, disposed of, and pending; and (b) compliance with the Maternity Benefit Act, 1961.
Auditor's Report: Including qualifications, reservations, or adverse remarks, if any. CARO 2020 reporting where applicable.
CSR data (if applicable): Companies covered under Section 135 (net worth of Rs 500 crore or more, turnover of Rs 1,000 crore or more, or net profit of Rs 5 crore or more during the immediately preceding financial year) must file Form CSR-2 as a mandatory addendum to AOC-4. Prepare your CSR expenditure details, ongoing projects, and unspent CSR amounts.
Digital Signature Certificate (DSC): Class 3 DSC of at least one director and the auditor (or practising company secretary for certification). Ensure DSCs are registered on the MCA V3 portal and are not expired.
SRN of AGM filing (MGT-15): If the company has already filed the MGT-15 return of AGM, keep the SRN handy as a cross-reference.

Step 3: Log in to the MCA V3 Portal and Access AOC-4

Navigate to the MCA V3 portal at www.mca.gov.in and log in using your registered email and password. After login:

Select "MCA Services" from the top navigation menu.
Under "Company Forms", select "Company Form Filing".
From the form dropdown, select the appropriate AOC-4 variant (AOC-4, AOC-4 CFS, AOC-4 NBFC, or AOC-4 CFS NBFC).
Enter your Company Identification Number (CIN). The system will auto-populate the company name and registered office details.
Verify the pre-filled details and proceed to the form sections.

Step 4: Fill in the Financial Data Fields

The revised AOC-4 form on V3 is divided into multiple sections. Complete each section carefully:

Section A: General Information

This section auto-populates from the CIN. Verify the financial year (April 1, 2025 to March 31, 2026), the date of the AGM, and the date of the Board's Report. If the company obtained an extension for holding the AGM from the Registrar under the first proviso to Section 96(1), enter the extension order details.

Section B: Financial Statement Details

Enter the key financial figures from the audited financial statements: total assets, total liabilities, total income, total expenditure, profit/loss before tax, profit/loss after tax, and earnings per share. The V3 form performs automatic arithmetic validations; ensure that assets equal liabilities plus shareholders' equity, and that the figures match the signed financial statements exactly.

Section C: Auditor Details and Qualifications

Enter the auditor's name, firm registration number, membership number, and whether the audit report contains any qualifications, reservations, or adverse remarks. If the report is qualified, you must enter the text of each qualification and the Board's response to it. For CARO 2020 reporting, indicate whether CARO applies and whether any adverse comments were made.

Section D: Board's Report Disclosures (New for FY 2025-26)

The revised form introduces two new mandatory disclosure fields:

POSH compliance: Number of complaints of sexual harassment received during the year, number disposed of, and number pending as at the end of the year. This data must match the disclosure in the Board's Report.
Maternity Benefit Act compliance: Whether the company is compliant with the provisions of the Maternity Benefit Act, 1961, including the provision of creche facilities where required under Section 11A.

Step 5: Upload Attachments

The following attachments are mandatory:

Financial statements (signed PDF): For XBRL filers, MCA now requires a signed PDF copy of the complete financial statements in addition to the XBRL instance document. The PDF must bear the digital signatures of the directors, auditor, and company secretary.
Board's Report (PDF): Signed by the chairperson of the company authorised by the Board, or by two directors (one of whom must be the managing director).
Auditor's Report (PDF): Signed by the statutory auditor.
XBRL instance document: Applicable to companies required to file in XBRL format (listed companies and their subsidiaries; companies with paid-up capital of Rs 5 crore or more; companies with turnover of Rs 100 crore or more). Generate the XBRL instance document using the MCA XBRL filing tool and validate it before uploading.
Optional attachments: Secretarial audit report (where applicable under Section 204), comments of the Comptroller and Auditor General (for government companies), and any other documents the company wishes to file.

Step 6: Complete CSR-2 (If Applicable)

For companies covered under Section 135, Form CSR-2 is now a mandatory linked filing. From FY 2025-26 onwards, CSR-2 must be filed within 30 days of filing AOC-4 on the V3 portal. The CSR-2 form requires:

Details of the CSR Committee composition and meetings held during the year.
Average net profit of the company for the preceding three financial years (for computing the 2% CSR obligation).
Prescribed CSR expenditure (2% of average net profit).
Actual CSR expenditure during the year, broken down by ongoing and other-than-ongoing projects.
Details of unspent CSR amounts transferred to the Unspent CSR Account or the specified fund under Schedule VII.
Impact assessment details for projects with outlays of Rs 1 crore or more (applicable from FY 2023-24 onwards).

Step 7: Pre-Scrutiny, Payment, and Submission

Pre-scrutiny: Click the "Pre-scrutiny" button to validate the form. The V3 portal runs automated checks for arithmetic errors, missing mandatory fields, CIN validation, and DSC registration. Resolve all errors before proceeding.
Attach DSC: Digitally sign the form using the Class 3 DSC of the director and the certifying professional (auditor or practising company secretary). The V3 portal supports USB token-based DSC signing.
Calculate fees: The filing fee is calculated based on the company's authorised share capital. The V3 portal auto-calculates the fee. Additional fees apply for delayed filing (Rs 100 per day of delay, no maximum cap).
Pay and submit: Make payment through net banking, credit/debit card, or the MCA fee wallet. Upon successful payment, the system generates a Service Request Number (SRN). Save this SRN for tracking.
Download acknowledgement: Download the filing receipt and SRN confirmation for your records.

Common Errors and How to Avoid Them

CIN mismatch: Ensure the CIN entered matches the company's master data on MCA. Any recent name change or registered office change must be updated in the MCA records before filing AOC-4.
Financial figure mismatch: The total assets and total liabilities fields must balance. Rounding differences between the signed financials and the form entries will cause pre-scrutiny failure.
DSC errors: Ensure the DSC is registered on the V3 portal (not just on the old V2 portal) and that the certificate has not expired. DSC registration on V3 requires a separate one-time process.
XBRL validation failures: Use the latest MCA XBRL taxonomy (updated for FY 2025-26) and validate the instance document through the MCA validation tool before uploading. Common errors include missing mandatory elements and taxonomy version mismatches.
Late filing penalty: There is no maximum cap on the additional fee for delayed filing. The penalty of Rs 100 per day accumulates from the due date until the date of actual filing. For a company that misses the deadline by 90 days, the additional fee alone would be Rs 9,000 per form.

Cited Cases and Regulatory References

Companies Act, 2013, Section 137 -- Statutory obligation to file financial statements with the RoC within 30 days of the AGM.
Companies Act, 2013, Section 135 -- CSR provisions triggering mandatory CSR-2 filing as a linked addendum to AOC-4.
Companies (Accounts) Rules, 2014, Rule 12 -- Prescribes the form and manner of filing financial statements, including AOC-4 variants.
MCA General Circular No. 09/2025, dated July 14, 2025 -- Notification deploying revised AOC-4 e-forms on the V3 portal with new disclosure requirements.
Suo Motu Revisional Order by RD in Re: ABC Pvt Ltd -- RoC adjudication proceedings for persistent non-filing of AOC-4, resulting in strike-off proceedings under Section 248.

Sources and References

Disclaimer: This article is for informational purposes only and does not constitute legal or professional advice. Companies should consult their practising company secretary or chartered accountant for filing guidance specific to their circumstances.