Information about Form AOC 4
What is eForm AOC 4 NBFC?
Every NBFC company as defined in the Companies (Indian Accounting Standards) (Amendment)Rules, 2016 to which Indian Accounting Standards apply, needs to file its financial statements,
including consolidated financial statements and mandatory attachments, via e-Form AOC-4 NBFC (IndAS) within the prescribed time limit as per section 137.
- Form AOC -4 NBFC is pursuant to Section 137 of the Companies Act.2013 and Rule 12(1A) of the Companies (Accounts) Rules, 2014.
According to Section 137 of the Companies Act, 2013 copy of the financial statements, including consolidated financial statements, along with all the documents which are required to be or attached to such financial statements under this Act, are duly adopted at the annual general meeting of the company, shall be filed with the Registrar within 30 days of the date of the annual general meeting in such manner, with such fees or additional fee.
Where the annual general meeting of a company for any year has not been held, the financial statements along with the documents required to be attached under sub-section (1), duly signed
along with the statement of facts and reasons for not holding the annual general meeting shall be filed with the Registrar within 30 days of the last date before which the annual general meeting should have been held and in such manner, with such fees or additional fees as may be prescribed.
If a company fails to file a copy of the financial statements under sub-section (1) or sub-section (2), as the case may be, before the expiry of the period specified [therein], the company shall be liable to a penalty of 1000 rupees for every day during which the failure continues but which shall not be more than ten lakh rupees, and the managing director and the Chief Financial Officer of the company, if any, and, in the absence of the managing director and the Chief Financial Officer, any other director who is charged by the Board with the responsibility of complying with the provisions of this section, and, in the absence of any such director, all the directors of the company, shall be liable to a penalty of one lakh rupees and in case of continuing failure, with further penalty of one hundred rupees for each day after the first during which such failure continues, subject to a maximum of 5,00,000 rupees.
According to Rule 12(1A) of the Companies (Accounts) Rules, 2014 read with Companies (Filing of documents and forms in Extensible Business Reporting Language) Rules, 2015 every Non-BankingFinancial Company (NBFC) that is required to comply with Indian Accounting Standards (Ind AS) has to file the financial statements with Registrar together with Form AOC-4 NBFC (Ind AS) and the consolidated financial statement, if any, with Form AOC-4 CFS NBFC (Ind AS)]
Due Date of Form AOC 4 NBFC
The due date for the following is as below:
Purpose | Days | Time Limit for Filing |
Adopted consolidated financial statements (in the case of OPC) |
180 days |
Financial year-end |
Provisional Un-adopted consolidated financial statements (in cases other than OPC) |
30 days | The actual date of the AGM. In case the date of the AGM has not been entered then the due date of the AGM (shall be extended due date, if extended) |
Adopted consolidated financial statements (in cases other than OPC) |
30 days | Date of Adjourned AGM. If not entered then the actual date of AGM.
|
Revised consolidated financial statements u/s 130 | 30 days | Date of Adjourned AGM. If not entered then the actual date of AGM. |
Revised consolidated financial statements u/s 131 | 30 days | Date of order of a competent authority |
The Companies (Registration of Offices and Fees) Rules, 2014
- Fee for filing e-Forms or documents in case of the company has a share capital.
Nominal Share Capital | Fee applicable |
Less than 1,00,000 | Rupees 200 |
1,00,000 to 4,99,999 | Rupees 300 |
5,00,000 to 24,99,999 | Rupees 400 |
25,00,000 to 99,99,999 | Rupees 500 |
1,00,00,000 or more | Rupees 600 |
- A company without a share capital: Rs. 200 per document.
- Additional Fees Rules
The following table of additional fees shall be applicable for delays in filing of annual returns or balance sheet/financial statements under the Companies Act, 1956 of the Companies Act, 2013 beyond 30/06/2018.
Sl. No | Period of Delay | Additional Fee Payable (in Rs) |
1 | Delay beyond period provided under Section 92(4) of the Act
|
100 |
2 | Delay beyond the period provided under Section 137(1) of the Act
|
100 |
- In addition to the above, the following table of additional fees shall be applicable for delays in filing of belated annual returns or balance sheet/financial statements under the Companies Act, 1956 of the Companies Act, 2013 up to 30/06/2018:
Period of delays | All forms |
Up to 30 days | 2 times of normal fees |
More than 30 days and up to 60 days | 4 times of normal fees |
More than 60 days and up to 90 days | 6 times the normal fees |
More than 90 days and up to 180 days | 10 times of normal fees |
More than 180 days | 12 times the normal fees |
