MCA Reminder for OPCs: File Form AOC-4 Before this Due Date

Form AOC-4 is the annual return used by companies to file their financial statements with the government. It includes details such as the balance sheet, statement of profit and loss, and other key financial information for the financial year. Submitting this form on time helps ensure transparency, proper record-keeping, and compliance with statutory requirements.

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The requirement applies to all OPCs, regardless of their turnover or level of activity. Even if a company has had very little or no business during the year, the obligation to file Form AOC-4 remains. Missing the deadline can result in additional fees for every day of delay. Over time, these penalties can become costly and may also lead to further legal consequences for non-compliance.

Documents Required with Form AOC-4

• Balance Sheet and Notes to Accounts
• Statement of Profit & Loss (Profit and Loss Account) and its Notes
• Cash Flow Statement
• Statement of Changes in Equity (if applicable)
• Auditor’s Report for the Financial Year
• Board’s Report or Director’s Report
• Statement of Subsidiaries (Form AOC-1), if the company has any subsidiaries
• Corporate Social Responsibility (CSR) Report, if CSR provisions apply to the OPC/company
• Any other required disclosures, including related party transactions, or special statements required under the Companies Act, 2013

Submitting the form well before the due date helps avoid technical glitches, reduces stress, and ensures that the company maintains good standing with regulatory authorities, banks, and investors.

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