XBRL Filing of Financial Statements with the ROC
Listed companies, companies with paid-up capital of ₹5 crore or more, turnover of ₹100 crore or more, or those following Ind AS must file their financial statements in XBRL format in Form AOC-4 XBRL. The filing is due within 30 days of the AGM. We tag, validate and file it on the MCA V3 portal.
What it is
XBRL, or eXtensible Business Reporting Language, is a way of filing accounts as tagged data rather than a scanned document. Every figure in your financial statements and notes is linked to a standard tag from the MCA taxonomy, so the Registrar’s systems can read the numbers directly.
The requirement comes from the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015, read with Section 137 of the Companies Act, 2013. Covered companies file Form AOC-4 XBRL instead of the regular AOC-4, attaching the signed financial statements as a PDF. It is one part of your annual ROC compliance, not a separate return.
Who it applies to
You are listed, or a listed company’s subsidiary
Every company listed on a stock exchange in India, and each of its Indian subsidiaries, files in XBRL under Rule 3.
You have crossed a size limit
Any company with paid-up capital of ₹5 crore or above, or turnover of ₹100 crore or above, is covered, listed or not.
You prepare accounts under Ind AS
Companies required to prepare financial statements under the Companies (Indian Accounting Standards) Rules, 2015 also file in XBRL.
Non-banking financial companies, housing finance companies and companies in banking and insurance are exempt. Once a company has filed in XBRL, it must keep doing so, even if it later falls below the limits.
Here is how it catches companies out. Say a Faridabad auto-components maker crosses ₹100 crore turnover for the first time in FY 2025-26. Its accountant prepares the usual AOC-4 in October, only to find the company now needs AOC-4 XBRL, with tagging that takes days, not hours.
Why it matters
Your accounts are read as data
Lenders and regulators pull tagged figures straight from the MCA record. A wrong tag shows them a wrong number.
Your filing has to pass validation
An XBRL file that fails the MCA’s validation checks cannot be filed, and errors found on the last day push you past the deadline.
Your directors stay eligible
Failure to file financial statements for three continuous financial years disqualifies directors for five years under Section 164(2)(a).
Documents required
Financial statements
- Audited balance sheet, profit and loss statement and cash flow statement
- Notes to accounts and significant accounting policies
- Consolidated statements, where the company has subsidiaries or associates
Reports
- Statutory auditor’s report with CARO annexure, where applicable
- Board’s report with annexures
- Signed PDF copy of the financial statements authenticated under Section 134
Company details
- Trial balance and ledger groupings for tagging
- AGM date and auditor details
- DSC of the signing director
How it works
Confirm the XBRL applicability
We test the company against each Rule 3 condition using the audited figures, and check whether it has filed in XBRL before. Once in, always in.
Map every line to the taxonomy
We tag each figure in the Schedule III statements and notes to the right MCA taxonomy element, using Division I for accounting-standards companies and Division II for Ind AS companies.
Create and validate the instance file
We generate the XBRL instance document, run it through the MCA validation tool and clear every error before filing.
Review the rendered statements with you
In practice, this is where errors surface. You see the statements exactly as the MCA will display them and confirm they match the signed accounts.
File AOC-4 XBRL on the MCA V3 portal
A director signs the form with a DSC. A practising professional certifies it where the form requires, and we file it with the fee within 30 days of the AGM.
Timelines
AGM by 30 September
Accounts for FY 2025-26 are adopted at an AGM held by 30 September 2026, within six months of the year end (Section 96).
AOC-4 XBRL within 30 days of the AGM
Section 137 gives 30 days from the AGM. For an AGM on 30 September 2026, that is 30 October 2026.
CRA-4 within 30 days of the cost audit report
The cost auditor reports to the board within 180 days of the year end. The company files Form CRA-4 in XBRL within 30 days of receiving it (Rule 6, Cost Records and Audit Rules, 2014).
What happens if you file late
You pay ₹100 a day extra
File AOC-4 XBRL after the due date and the MCA adds ₹100 for every day of delay to the normal fee.
The ROC can levy a Section 137 penalty
The company pays ₹10,000 plus ₹100 a day, up to ₹2 lakh. Each officer in default pays the same, up to ₹50,000.
Directors can be disqualified
Three continuous years without financial statements on record disqualifies every director under Section 164(2)(a) for five years.
Frequently asked questions
Which companies must file financial statements in XBRL?
Under Rule 3 of the XBRL Rules, 2015, four classes must file. They are listed companies and their Indian subsidiaries, companies with paid-up capital of ₹5 crore or more, companies with turnover of ₹100 crore or more, and Ind AS companies. NBFCs, housing finance companies and banking and insurance companies are exempt. A quick check of your audited figures settles the question.
What is the due date for AOC-4 XBRL?
Within 30 days of the AGM, under Section 137 of the Companies Act, 2013. The AGM itself must be held within six months of the financial year end, so by 30 September for most companies. If your AGM for FY 2025-26 is on 30 September 2026, AOC-4 XBRL is due by 30 October 2026. Starting the tagging as soon as the audit is signed keeps you clear of the rush.
Our turnover fell below ₹100 crore. Can we go back to normal AOC-4?
No. Rule 3 says a company that has filed in XBRL must continue to file its financial statements in XBRL in later years, even if it no longer falls within the specified classes. So the first XBRL filing is a long-term commitment. Later years are quicker, though, because most tags carry forward from the first mapping.
What is the late fee for AOC-4 XBRL?
The additional fee is ₹100 per day of delay, over and above the normal filing fee of ₹200 to ₹600 depending on authorised capital. Separately, Section 137(3) allows a penalty of ₹10,000 plus ₹100 a day, up to ₹2 lakh for the company and ₹50,000 for each officer in default. Filing on time keeps the cost at the normal fee.
Does the annual return also go in XBRL?
No. Only the financial statements (AOC-4 XBRL) and the cost audit report (CRA-4) are XBRL filings. The annual return is filed in Form MGT-7 within 60 days of the AGM under Section 92(4), as an ordinary web form on the MCA V3 portal. We usually prepare both together, since many figures overlap, and file them inside their own deadlines.
Is the cost audit report also filed in XBRL?
Yes. Under Rule 6(6) of the Companies (Cost Records and Audit) Rules, 2014, a company covered by cost audit files the cost audit report in Form CRA-4 in XBRL within 30 days of receiving it. The cost auditor must send the signed report to the board within 180 days from the close of the financial year. We can tag and file CRA-4 along with your AOC-4 XBRL.
Who signs and certifies AOC-4 XBRL?
A director signs the form with a valid DSC, and where the form needs a certificate, a practising professional signs it; we coordinate the process. The signed financial statements are attached as a PDF, authenticated as Section 134 requires, by the chairperson or two directors and the CEO, CFO and company secretary where appointed. If your director’s DSC has expired, renew it a week before the filing date.
What are the most common XBRL errors?
Most validation failures come from totals that do not match, figures tagged to the wrong element, missing previous-year comparatives, and wrong signs on negative values. A mismatch between the XBRL figures and the signed PDF is also a common problem. Our review of the rendered statements against your audited accounts catches these before filing, so the form goes through on the first attempt.
Do consolidated financial statements need XBRL too?
Yes, where the company is covered by the XBRL Rules and has subsidiaries or associates, its consolidated financial statements under Section 129(3) are filed along with the standalone ones. Both sets need tagging and validation. Plan for extra time in the first year, because consolidation adjustments need careful mapping, and we schedule the work to match your audit timetable.
What it costs
Our fee plus the government fee that applies to your case, quoted before you commit. Tell us the situation and we will price it exactly.
The MCA filing fee for AOC-4 XBRL depends on authorised capital:
| Authorised capital | Normal fee |
|---|---|
| Below ₹1 lakh | ₹200 |
| ₹1 lakh to below ₹5 lakh | ₹300 |
| ₹5 lakh to below ₹25 lakh | ₹400 |
| ₹25 lakh to below ₹1 crore | ₹500 |
| ₹1 crore and above | ₹600 |
Late filing adds ₹100 for each day of delay.
Ready to begin?
Send us your audited accounts and AGM date, and we will have your AOC-4 XBRL tagged, validated and filed on time.