MCA Form Guide
AOC-3 — Cost Records Statement
Quick answer: Statement of cost records maintained under Section 148 — filed by companies subject to cost audit or cost records maintenance rules. Within 30 days of the cost audit report (CRA-2), typically by January 31 for a March year-end company. ₹100/day company penalty for non-maintenance of cost records. Cost auditor may also report to government.
Quick answer
This is the kind of filing that sits inside the yearly compliance rhythm. A practical approach is to prepare the support pack once, then reuse it for the next cycle. Companies in specified industries (cement, steel, pharma, power, etc.) meeting turnover thresholds under Companies (Cost Records and Audit) Rules 2014. For most founders, the fastest way to stay compliant is to map the filing trigger, gather the documents once, and then submit with the correct digital sign-off.
Who must file
Companies in specified industries (cement, steel, pharma, power, etc.) meeting turnover thresholds under Companies (Cost Records and Audit) Rules 2014.
When to file
Within 30 days of the cost audit report (CRA-2), typically by January 31 for a March year-end company.
Penalty note
₹100/day company penalty for non-maintenance of cost records. Cost auditor may also report to government.
Filing portal
MCA portal at the official government filing system.
Evidence checklist
Financial statements, board approvals, and prior-year records usually matter most here.
How to file
- 1
Confirm whether AOC-3 is the correct filing for the event you are handling and that it matches the annual filing trigger.
- 2
Collect the supporting records that match AOC-3: Financial statements, board approvals, and prior-year records usually matter most here.
- 3
Prepare the form in the MCA portal, validate the entries against the company records, and make any final corrections before signing.
- 4
Upload the signed form, pay the applicable fee, and save the SRN and acknowledgement for audit tracking.
- 5
Store the filing evidence with your statutory records so the next cycle is faster and easier to review.
What this form is used for
Statement of cost records maintained under Section 148 — filed by companies subject to cost audit or cost records maintenance rules. This is the kind of filing that sits inside the yearly compliance rhythm. A practical approach is to prepare the support pack once, then reuse it for the next cycle. The purpose is usually either annual disclosure, a one-off event filing, or a statutory update tied to corporate records or regulatory reporting.
FAQ and compliance context
Who usually files AOC-3?
Companies in specified industries (cement, steel, pharma, power, etc.) meeting turnover thresholds under Companies (Cost Records and Audit) Rules 2014.
What is the deadline for AOC-3?
Within 30 days of the cost audit report (CRA-2), typically by January 31 for a March year-end company.
What happens if AOC-3 is filed late?
₹100/day company penalty for non-maintenance of cost records. Cost auditor may also report to government.
Can the filing be tracked after submission?
Yes. Keep the SRN, acknowledgement, and final uploaded PDF in your records for audit and ROC follow-up.
Is AOC-3 a one-time or recurring filing?
This is a recurring filing — it must be filed every year (or every half-year / quarter, as specified) as long as the company remains in existence and meets the applicability criteria.
Which law or rule requires AOC-3?
Section 148, Companies Act 2013; Companies (Cost Records and Audit) Rules 2014
Why this one matters
If the due date is tied to the AGM, plan backward from the board calendar so the filings do not bunch up at the end.
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