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AOC-4 Late Filing Penalty

AOC-4 filed 78 days after its due date costs ₹7,800 in additional fees — ₹100 for every day of delay, with no upper cap, effective from 1 July 2018.

Forms to check

Per-year AGM date overrides (1)
FY 2025-26auto

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Select at least one financial year and form above to compute exposure.

Only missed one filing? Use the ROC Compliance Calendar's quick estimator instead

How the AOC-4 penalty is calculated

The additional fee is a flat ₹100 for every day the filing remains outstanding, counted from the due date (30 days after the AGM) to the actual filing date, with no ceiling. A filing due 30 October 2026 and actually made 16 January 2027 — 78 days later — accrues ₹7,800, growing by another ₹100 for every additional day it stays unfiled.

This is separate from any professional fee charged for preparing and filing the form, and separate from the more serious consequence that follows sustained non-filing rather than a single late filing: three consecutive years of AOC-4/MGT-7 default disqualifies every director of that company for five years under Section 164(2) of the Companies Act, 2013.

Why one year's penalty is rarely the real number

A single overdue AOC-4 is usually a small, recoverable cost. The exposure that actually changes a client conversation is what happens when AOC-4 has been unfiled for two, three or more consecutive years — the daily rate compounds across every unfiled year simultaneously, and it's frequently paired with an equally unfiled MGT-7 for the same years, doubling the row count.

The calculator below computes a single AOC-4 filing by default, but switching to "Multiple years & forms" totals every unfiled year and form together and checks whether the three-year disqualification threshold has already been crossed — the finding that matters more than the total itself.

Frequently asked questions

This is what years of missed filings cost. PracticeFlow tracks every client's ROC, GST and TDS deadlines automatically and chases the documents — so this conversation never has to happen again.

See PracticeFlow for CS Firms

Estimate for planning purposes, not legal or compliance advice — always confirm with a CS/CA before relying on any figure or consequence stated here.

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