What is the penalty for late filing of AOC-4 Form ?
According to provision of companies Act 2013 . Every company need to adopted Financial statement at the AGM along with the consolidated financial statements and documents which are attached to the financial statements. Form AOC-4 need to file within 30 days from AGM.
If any company not having share capital Rs.200 per document.
Company having share capital following fee applicable
|Nominal Share Capital||Fee applicable|
|1,00,000 to 4,99,999||Rupees 300 per document|
|5,00,000 to 24,99,999||Rupees 400 per document|
|25,00,000 to 99,99,999||Rupees 500 per document|
|1,00,00,000 or more||Rupees 600 per document|
Delay beyond the period provided under Section 137(1) of the companies Act 2013 – Due dates to file AOC 4 (within thirty days of the date of annual general meeting) is
Rs.100 every day.
In case of delay in filing the belated annual returns/balance sheet/financial statement the following fees is applicable
|Period of Delay||Additional fee payable|
|Up to 30 days||2 times of normal filing fees|
|More than 30 days and up to 60 days||4 times of normal filing fees|
|More than 60 days and up to 90 days||6 times of normal filing fees|
|More than 90 days and up to 180 days||10 times of normal filing fees|
|Beyond 180 days||12 times of normal filing fees|