AOC-4 Late Filing Penalty Calculator
A delay in filing Form AOC-4 can silently accumulate a ₹100 per day penalty with no maximum cap under the Companies Act, 2013. Most companies realise the actual cost only at the time of filing—when it is already substantial.
👉 Calculate your exact AOC-4 late filing penalty instantly using the calculator below.
About the AOC-4 Late Filing Penalty Calculator
Form AOC-4 is used for filing a company’s financial statements with the Registrar of Companies (ROC) after the conclusion of the Annual General Meeting (AGM). Timely filing is a statutory obligation, and failure to comply triggers automatic late fees under the Companies Act, 2013.
What makes AOC-4 delays particularly risky is that the late fee accrues on a per-day basis and continues until the date of actual filing. Companies often underestimate the financial impact of short delays, especially when multiple compliances are pending or when filings are deferred due to audit or internal approvals.
Since the late fee is system-driven on the MCA portal, there is no discretionary waiver at the time of filing. Therefore, understanding the likely penalty amount in advance helps companies take informed decisions and prioritise compliance actions accordingly.
This calculator is intended to provide clarity and certainty on the financial exposure arising from delayed filing of Form AOC-4.
Relevant Provisions of the Companies Act, 2013
The filing of Form AOC-4 and the applicable late fee are governed by Section 137 of the Companies Act, 2013.
As per Section 137, every company is required to file its financial statements with the Registrar within 30 days of the date of the Annual General Meeting (AGM). In cases where the AGM is not held, the filing must be completed within the prescribed alternative timelines specified under the Act.
For delays beyond the statutory due date, the company is liable to pay a late fee of ₹100 per day. Notably, the law does not prescribe any maximum cap on the late fee, which means the penalty continues to accumulate until the filing is completed.
The AOC-4 Late Filing Penalty Calculator applies this statutory framework to compute the late fee based on the due date of filing, and the actual date of filing.
This ensures the calculation remains aligned with the provisions of Section 137 as currently in force.
How the AOC-4 Late Filing Penalty is Calculated
The late fee for delayed filing of Form AOC-4 is calculated based on the number of days of delay beyond the statutory due date prescribed under the Companies Act, 2013. The calculation is mechanical and system-driven, leaving no scope for estimation or discretion at the time of filing.
The penalty is computed by identifying the difference between the due date of filing and the actual date on which Form AOC-4 is filed on the MCA portal. For each day of delay, a late fee of ₹100 per day is levied on the company.
Since the law does not prescribe any upper limit on the late fee, the total penalty continues to increase until the filing is completed. Even relatively short delays can therefore translate into meaningful compliance costs.
This calculator automates the above process by accurately determining the delay period and applying the prescribed daily late fee, ensuring reliable and error-free results.
Who Should Use This Calculator
This AOC-4 Late Filing Penalty Calculator is useful for a wide range of stakeholders involved in corporate compliance and ROC filings. By using this calculator before filing, users can clearly understand the financial impact of delayed compliance and plan corrective action accordingly.
Important Compliance Notes
This calculator provides an estimate of late fees based on the statutory provisions of the Companies Act, 2013 and is intended for informational purposes only.
The actual late fee payable is determined by the MCA system at the time of filing and may be impacted by notifications, amendments, or system validations.
The calculation assumes correct identification of the due date and actual filing date. Any error in dates may affect the output.
Late filing of AOC-4 may also have consequential compliance implications, including impact on related filings and disclosures.
Users are advised to cross-check the final amount on the MCA portal or consult a qualified professional before completing the filing.
Points to Remember
Frequently Asked Questions (FAQs)
Disclaimer
This AOC-4 Late Filing Penalty Calculator is provided for informational and educational purposes only. The penalty amount calculated is an estimate based on the provisions of the Companies Act, 2013 and does not constitute legal or professional advice. Actual late fees payable are determined by the MCA portal at the time of filing and may vary due to statutory amendments, notifications, or system validations. Users are advised to verify the final amount before filing.