What is the penalty for late filing of AOC-4 Form ?

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

 

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