AOC-4 XBRL Financial Tagging & Filing
Mandatory machine-readable XBRL financial reporting for listed companies, subsidiaries, companies with paid-up capital ≥ ₹5 Crores or turnover ≥ ₹100 Crores, eliminating reporting ambiguities.
Section 137, Companies Act, 2013 read with Rule 3 of Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015
Republic of India (Central Portal)
3 to 5 Business Days
Why This Statutory Filing Is Required
Mandatory machine-readable XBRL financial reporting for listed companies, subsidiaries, companies with paid-up capital ≥ ₹5 Crores or turnover ≥ ₹100 Crores, eliminating reporting ambiguities.
Who This Service Is For & Statutory Eligibility
All public and private companies covered under MCA XBRL mandates, or voluntarily choosing XBRL disclosure.
Prerequisites & Mandatory Documents Checklist
- Audited annual balance sheet, profit and loss account, and cash flow statement
- Comprehensive notes to accounts, significant accounting policies, and auditor report
- CARO 2020 report and director report with all mandatory statutory disclosures
- Trial balance mapped with accurate opening and closing account balances
- Class 3 DSC of Director and practicing professional (CA/CS)
Step-by-Step Portal Execution Procedure
- Step 1: Ingest trial balance, schedules, and financial notes into MCA-compliant XBRL software
- Step 2: Tag every financial fact to the official MCA IND-AS or Commercial & Industrial (C&I) taxonomy
- Step 3: Run comprehensive business rules validation and cross-check calculations
- Step 4: Generate valid `.xml` instance documents and verify using the official MCA XBRL Validation Tool
- Step 5: Attach validated XML files to Form AOC-4 XBRL on the MCA V3 portal
- Step 6: Affix Director and certifying professional DSCs; submit and pay fees via Bharatkosh
Transparent Pricing & Statutory Cost Architecture
AOC-4 XBRL Financial Tagging & Filing | CraftEgon CCS
Calibrated at 9% below prevailing market fee (₹9,500). Complete professional drafting, compilation, verification, and portal upload.
- Independent Chartered Accountant / Company Secretary Verification
- Electronic Form Pre-Scrutiny & Error Reconciliation
- Digitally Signed Portal Upload with SRN Acknowledgement Delivery
Government Fees & Disbursements
Base ROC fee: ₹200 to ₹600 based on share capital; Late fee: ₹100 per day flat under Section 403.
Statutory Penalties for Non-Compliance
Failure to file AOC-4 XBRL attracts ₹100/day compounding late fee without limit. Company fine up to ₹2,00,000; Directors fine up to ₹50,000; disqualification under Section 164(2) for 3-year non-compliance.