Form AOC 5: MCA Filing, Time Limit & Fees Guide

Every legally established company in India must have a registered office address. This address is used for all official communication, including ROC filings, tax notices, and legal documents. As a business grows, companies may keep their books of account at a different location instead of the registered office. In such cases, the company must inform the authorities by filing Form AOC 5.

Form AOC 5 is a form under the Companies Act, 2013 (Section 128). It is filed with the Registrar of Companies (ROC) when a company keeps its books of account at a place other than its registered office. Filing the AOC 5 form on time through the MCA portal helps ensure legal compliance and avoids penalties.

Understanding the Form AOC 5 filing process, time limit, and fees is important for every company.

This guide explains everything about Form AOC 5, including its purpose, applicability, due date, filing steps, and penalties for non-compliance.

What is Form AOC 5?

The AOC 5 form is a statutory notice that notifies the ROC about an alternate address where a company stores its books of account. Rule 2A of the Companies (Accounts) Rules, 2014 prescribes this form as the official medium for that intimation.

Section 128 of the Companies Act 2013 requires every company to maintain books of account at its registered office. However, the same section allows the Board of Directors to decide that all or some of these books can remain in a different place. 

The moment the Board takes that decision, the company must file the MCA AOC 5 Form within 7 days. This timeline is very crucial and must be followed by business owners for legal compliance.

The Legal Criteria Behind the Form AOC 5

Three provisions form the legal backbone of the AOC 5 Form filing requirement:

• Section 128, Companies Act 2013: Mandates maintenance of books of account at the registered office and permits relocation with prior intimation to the ROC.
• Rule 2A, Companies (Accounts) Rules 2014: Prescribes Form AOC 5 as the specific form for this intimation.
• Section 2(13), Companies Act 2013: Defines what counts as “books of account“. It usually includes receipts and expenditure records, sales and purchase records, asset and liability statements, and cost records under Section 148.

Understanding these provisions matters because the requirement applies broadly. The AOC 5 form is required by private companies, public companies, and One Person Companies alike. Any entity that shifts its bookkeeping location must comply.

Does a Private Company Need to File an AOC 5 Form?

Yes, a private limited company is required to file the AOC 5 form unambiguously. Many founders incorrectly assume that the stricter compliance requirements apply only to public companies. Any company (private or public) that maintains books of account outside its registered office must file the AOC 5 form. 

If you run a private limited company and your accounts team works from a branch office, a co-working space, or even a director’s residence in another city, you need this form. No exemption exists for private companies under this provision.

AOC 5 Form Time Limit: 7 Days, No Exceptions

The AOC 5 form time limit is just 7 days from the date the Board of Directors passes the resolution approving the alternate address. Missing this window exposes the company and its officers to penalties under the Companies Act.

The process flows in a strict sequence. 

First, the Board convenes a meeting following the Secretarial Standards (SS-1) prescribed by the ICSI. During that meeting, the directors passed a resolution deciding that the books of account will be maintained at a specific address outside the registered office. 

Within seven days of that resolution date, the company files the AOC 5 form electronically on the MCA21 portal.

Information Required to File AOC 5 Form

Before sitting down to file, gather this information:

• Corporate Identification Number (CIN) of the company.
• Company name and registered office address as on record.
• Date of the Board resolution approving the alternate address.
• Full postal address of the place where the company will maintain its books of account, including the latitude and longitude of that location.
• Details of the police station under whose jurisdiction the alternate address falls.

The latitude and longitude requirement is a relatively recent addition to strengthen the precision of the disclosure. Companies should verify these coordinates carefully before submitting the form.

Documents to Attach to the AOC 5 Form

The AOC 5 form of MCA filing requires certain attachments that prove the company genuinely occupies the alternate address:

• Proof of address: This includes a conveyance deed, lease deed, or rent agreement accompanied by rent receipts. For leased or rented premises, a No Objection Certificate (NOC) from the property owner is also required.
• Copies of utility bills: Electricity, water, or gas bills not older than two months serve this purpose.
• Two photographs of the office: One showing the exterior of the building and one showing the interior with a director or Key Managerial Personnel (KMP) visible. The person in the photograph must be the same individual who affixes a digital signature on the form.
• Any additional optional attachments that support the filing.

These requirements ensure the MCA can verify that the alternate address is a real, occupied business location and not a paper address.

What is the AOC 5 Form Filing Process? Step-by-Step Guide

Filing the form AOC-5 on the MCA portal follows these steps:

• Log in to the MCA21 portal using the authorized credentials.
• Download the latest version of the AOC-5 e-form.

• Fill in the CIN, company details, Board resolution date, and alternate address with coordinates.
• Attach all mandatory documents.
• Obtain digital signatures — the form requires the signature of a Director, Manager, CEO, CFO, or Company Secretary, followed by a Practising Professional (CA/CS/CMA) certification.
• Upload the completed form to the MCA portal and pay the applicable government fees.

The Registrar of Companies processes this form in Non-STP (Straight Through Processing) mode, which means a human reviewer at the ROC examines and approves the filing. This makes accuracy in data entry and completeness of attachments especially important.

Fees Applicable for AOC 5 Form Filing

The Registrar of Companies (ROC) determines the filing fee for Form AOC-5 based on the company’s authorized share capital. The fee structure is as follows:

Nominal Share Capital	Applicable Fee (In ₹)
Less than ₹1,00,000	200
₹1,00,000 to ₹4,99,999	300
₹5,00,000 to ₹24,99,999	400
₹25,00,000 to ₹99,99,999	500
₹1,00,00,000 and above	600

You must pay this fee at the time of filing Form AOC-5 to ensure compliance with the Companies Act requirements.

Consequences of Non-Filing AOC 5 Form 

Ignoring the AOC-5 filing obligation carries real consequences for business owners with company registration. Section 128 provides that if a company fails to comply with the maintenance of books of account requirements, the managing director, the whole-time director in charge of finance, the CFO, or any other officer responsible for compliance can face: 

Imprisonment of up to one year, or a fine of not less than ₹50,000 and up to ₹5 lakh rupees, or both.

Not filing creates problems beyond just penalties. It leads to a mismatch in official records: the registered address shows one location, but the actual records are kept somewhere else. This inconsistency can complicate due diligence during fundraising, audits, and any regulatory inspection.

Why Work with RegisterKaro for AOC 5 Filing?

Filing the AOC-5 form appears straightforward on paper, but the tight 7-day deadline, the need for precise geo-coordinates, the photograph requirements, and the Non-STP processing mode leave no room for errors. A single document gap or incorrect address detail forces a resubmission and potential delay, all while the deadline clock keeps running.

At RegisterKaro, we assist companies at every stage of compliance, from private company registration to ongoing filings like Form AOC-5. Our goal is to make compliance simple, accurate, and stress-free.

RegisterKaro offers expert support to ensure smooth and timely filing:

• Handles end-to-end Form AOC-5 filing, including drafting Board resolutions and preparing required attachments.
• Manages the Digital Signature Certificate (DSC) process and uploads the form on your behalf.
• Ensures filing is done using the latest MCA form version
• Reviews all details to prevent errors and avoid delays

Beyond AOC 5, RegisterKaro supports companies with their entire compliance calendar, annual returns, financial statement filings, director KYC, and more. 

Whether you are starting a new company or managing an existing business, RegisterKaro acts as your complete compliance partner.

Get this right the first time. Connect with RegisterKaro to file your AOC-5 form accurately, on time, and without the headache.

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