Step-by-Step Guide for Filing AOC-4 on MCA V3 Portal

By CS Shipra Joshi Company Law Articles November 6, 2025

The Ministry of Corporate Affairs (MCA) V3 portal has introduced a completely new, online process for filing various forms, including the Annual Financial Statements form, AOC-4. Unlike the previous V2 portal, which relied on uploading filled PDF forms, the V3 portal requires you to enter data directly online.

Here is a step-by-step guide on how to file your AOC-4 form on the new MCA V3 portal:

1. Portal Access, Registration, and Login

The first step is to establish your credentials on the official MCA website.

Access the Portal: Go to the MCA’s official website, www.mca.gov.in.
Sign In / Register: Click on the Sign In button. If you are a new user, you must first Register as a Business User.
User Creation: You can create an ID through any Director’s ID/PAN. The person filing the form (often a Director in a small company) can use their own credentials. Their registered email ID will become the Login ID.
Log In: Use your newly created User ID (email) and password to log in.

2. Accessing the AOC-4 Form and CIN Details

Once logged in, navigate to the e-filing section.

Navigate to E-Filing: On the top menu, hover over MCA E-Filing and select Annual Filing.
Choose the Filing Method:
- It is generally recommended to select Financial Statements and Other Documents (the online method). This process is typically easier, as it automatically populates last year’s data after you select your company.
- Alternatively, an offline method is available where you download an Excel file, fill the data, and upload the generated JSON file, which is useful for very bulky data.
Select the Form: Choose AOC-4.
Enter Company Details: Select the CIN (Corporate Identification Number) of the company you wish to file for. The system will auto-populate the company name, registered address, and authorized capital.

3. Filling in Preliminary Financial & Board Details

This section covers basic information about the reporting period and company officials.

Financial Year: Enter the Start and End Date of the Financial Year for which you are filing the accounts (e.g., April 1st to March 31st).
Meeting Dates: Enter the dates for the Board Meeting where the accounts were approved, and the AGM Date.
Director Details: Enter the DINs (Director Identification Numbers) of the directors who are signing the financial statements and board report.
Auditor Details: Enter the SRN (Service Request Number) of the last filed AOC-4. This should auto-populate the auditor’s name. You may need to manually enter the Name and Membership Number of the signing auditor.
Other Information: Specify the Type of Industry and whether Consolidated Financial Statements are required (usually not applicable for small companies). Also, confirm if the Books of Accounts are maintained in electronic form.
Crucial Step: Save Frequently! Since this is an online form, you must click Save frequently throughout the process. Delay in data entry can lead to a form timeout/log out, forcing you to fill everything again.

4. Entering Balance Sheet Figures

This is the most critical part, requiring attention to detail.

Current Year Date: Select the date for the Current Reporting Period (e.g., March 31st).
Data Entry: Last year’s figures will be auto-populated. You need to enter the current year’s corresponding figures for:
- Share Capital, Reserves and Surplus
- Non-Current & Current Liabilities (Long-term borrowings, Trade Payables, etc.)
- Non-Current & Current Assets (Fixed Assets, Investments, Inventory, Trade Receivables, Cash & Bank balances, etc.)
Note on Figures: You must enter the complete figure (in Rupees), not figures in thousands or lakhs, even if your Financial Statements show them in a shorter format.
Detailed Breakups: Complete the subsequent sections that require breakups for Long-Term Borrowings, Trade Receivables, etc.
Balance Sheet Parameters: Answer the specific questions regarding net worth, secure loans, and fixed assets.

5. Entering Profit & Loss Account Figures

Proceed to the P&L section to enter operational data.

Revenue: Enter the figures for Revenue from Operations (split into sale of goods, sale of services, and export turnover) and Other Income.
Expenses: Enter the figures for different expense categories, such as Cost of Material Consumed, Employee Expense, Finance Costs, and Depreciation.
Other Details: Complete the sections on Earnings Per Share (EPS) and Proposed Dividend, if applicable.
Related Party Transactions: Enter details for any transactions with Related Parties (AS 18).

6. Filling Statutory & Director/Auditor Report Details

Towards the end, you must provide details from the statutory reports.

Auditor’s Report Details: This section requires information on the Auditor’s Opinion (unqualified, qualified, adverse) and Basis of Opinion. You must also provide the Number of Qualifications/Remarks and the type (Reservation/Adverse/Disclaimer).
CARO: Indicate whether the CARO (Companies Auditor’s Report Order) is applicable and fill in the corresponding details from the report.
Director’s Report Details: Provide details like whether the company is a Small Company, the number of Board Meetings held during the year, the Director’s Responsibility Statement, and a brief Description of the State of Affairs of the Company.

7. Attachments, Certification, and Final Submission

Upload Attachments: In the attachment section, you need to upload the required documents:

1. Financial Statements (including Auditor’s Report).

2. Director’s Report (and other optional reports like Secretarial Audit, if applicable).

3. AGM-related papers.

Certification: Select the Authorized Director for the form, enter their DIN, and select their Designation. Professional certification (from a CA/CS/CWA) is generally not mandatory for small companies.
Final Submission: Click Submit.
DSC & Payment: The system will generate a document. You must Download this document, affix the required Digital Signature Certificate (DSC), and then Upload the DSC-affixed form back onto the portal. Finally, complete the required Payment.