The draw for the group stage was held on 24 August 2023 at the AFC House in Kuala Lumpur, Malaysia.[1] The 40 teams were drawn into ten groups of four: five groups each in the West Region (Groups A–E) and the East Region (Groups F–J). For each region, teams were seeded into four pots and drawn into the relevant positions within each group, based on their association ranking and their seeding within their association, in consideration of the technical balance between groups. Teams from the same association could not be drawn into the same group.
In the group stage, each group was played in a double round-robin format on home and away basis. The winners of each group and three best runners-up from each region advanced to the round of 16 of the knockout stage.
Tiebreakers
The teams were ranked according to points (3 points for a win, 1 point for a draw, 0 points for a loss). If tied on points, tiebreakers were applied in the following order (Regulations Article 8.3):[2]
Goals scored in head-to-head matches among tied teams;
If more than two teams were tied, and after applying all head-to-head criteria above, a subset of teams were still tied, all head-to-head criteria above were reapplied exclusively to this subset of teams;
Goal difference in all group matches;
Goals scored in all group matches;
Penalty shoot-out if only two teams playing each other in the last round of the group are tied;
Disciplinary points (yellow card = 1 point, red card as a result of two yellow cards = 3 points, direct red card = 3 points, yellow card followed by direct red card = 4 points);
Source: AFC Rules for classification: Tiebreakers Notes:
^ abRanked on head-to-head points: Sepahan 4, Al-Quwa Al-Jawiya 1.
^The match was abandoned after Al-Ittihad walked off in protest due to the presence of a sculpture of Qasem Soleimani on the pitch.[6] The match was awarded a 3–0 win to Al-Ittihad, with Sepahan also being fined $200,000 and banned from hosting its next three Asian Champions League matches at home.[7][8]
^The match was abandoned due to the visiting team's protest over the presence of a sculpture of Qasem Soleimani on the pitch.[6] The match was awarded as a 3–0 win to Al-Ittihad due to Sepahan's violation of the rules.[7][8]
^ abAfter an investigation about displaying a sculpture of Qasem Soleimani during the home match against Ittihad FC, Sepahan were banned from playing three home matches of this competition at Naghsh-e-Jahan Stadium. Since Sepahan qualified for the knockout stage, this ban will include the home leg in the round of 16.[9]