ROCAnnual

ROC Balance Sheet - Form AOC-4

Filing of financial statements with ROC

Due Date

30 days from AGM

Form Number

AOC-4

Penalty

₹100 per day (no upper limit)

Frequency

Annual

For Private Limited and Public Limited Companies. Penalty continues until filing is completed.

Compliance Guide

ROC Balance Sheet - Form AOC-4 is a annual compliance requirement under ROC regulations. It is important to file this compliance on time to avoid penalties and interest charges.

Key Points:

Due Date: 30 days from AGM
Form Number: AOC-4
Penalty: ₹100 per day (no upper limit)
Frequency: Annual
Note: For Private Limited and Public Limited Companies. Penalty continues until filing is completed.
Late filing can result in penalties and interest charges
It's recommended to file at least 2-3 days before the due date