> ## Documentation Index
> Fetch the complete documentation index at: https://docs.bizaxl.com/llms.txt
> Use this file to discover all available pages before exploring further.

# ROC Filings

> Manage the end-to-end workflow for all company-law filings with the Registrar of Companies, including SRN tracking and MCA V3 readiness checks.

<Info>
  **Roles: CS Executive, CA Manager, CA Partner** - CS Executives draft filings, CA Managers review and file, and CA Partners send filings for client approval. CA Staff has read-only access to ROC filings.
</Info>

**Upstream dependencies:** A CA Engagement must exist for the company client before you can create a ROC Filing. Portal credentials for MCA21 must be stored in the Portal Credentials Vault before filing electronically.

**Downstream:** When the SRN is recorded, the obligation is closed and the next annual filing in the chain is created automatically. The submitted AOC-4 and MGT-7 link through to the related Secretarial Audit report.

***

## Overview

A CA ROC Filing record tracks any statutory form filed with the Registrar of Companies, from the moment the CS Executive begins drafting through to the MCA system's acknowledgement (the SRN). Every filing has a defined approval path that includes an internal review, partner sign-off, and explicit client approval before the form is submitted to MCA.

Records are named automatically in the format **ROC-YYYY-#####** (for example, ROC-2025-00042).

<Frame>
  <img src="https://mintlify.s3.us-west-1.amazonaws.com/bizaxloptimizationsllp/images/placeholder-ca-roc-filings-list.png" alt="ROC Filings list view showing filing records with form type, due date, status, and SRN columns" />
</Frame>

***

## Who uses this feature

| Role             | What they do                                                                                                                        |
| ---------------- | ----------------------------------------------------------------------------------------------------------------------------------- |
| **CS Executive** | Creates the filing record, prepares the form, attaches supporting documents, and advances the record to Under Review                |
| **CA Manager**   | Reviews the drafted filing, submits it for client approval after the partner's sign-off, files the form on MCA, and records the SRN |
| **CA Partner**   | Sends the filing for client approval (or rejects it back to Pending if significant issues are found)                                |
| **CA Client**    | Reviews the filing and gives approval before submission (via the client portal)                                                     |

***

## Before you start

* The client must have an active CA Engagement in the system.
* For AOC-4 and MGT-7, the Board Meeting approving the financial statements or annual return must be recorded first. See [Board Meetings](/professional-services/ca-practice-management/board-meetings).
* For ADT-1, the auditor appointment resolution must be passed in a Board Meeting.
* MCA21 login credentials for the company must be saved in the Portal Credentials Vault.
* For filings that require XBRL (AOC-4 for applicable companies), the XBRL/JSON package must be prepared and validated before you set the **MCA V3 Package Ready** flag.

***

## Forms supported

### Annual filings

Annual filings recur on a fixed calendar each financial year. The system generates them automatically for all active company engagements.

| Form          | Purpose                                                       | Statutory due date | Late fee                       |
| ------------- | ------------------------------------------------------------- | ------------------ | ------------------------------ |
| **AOC-4**     | Financial Statements                                          | 30 days after AGM  | Rs. 100 per day                |
| **MGT-7**     | Annual Return (companies other than OPCs and small companies) | 60 days after AGM  | Rs. 100 per day                |
| **MGT-7A**    | Annual Return (OPC and small companies)                       | 60 days after AGM  | Rs. 100 per day                |
| **ADT-1**     | Auditor Appointment                                           | 15 days after AGM  | Rs. 300 per day                |
| **DIR-3 KYC** | Annual KYC for all directors                                  | 30 September       | Rs. 5,000 (flat, per director) |
| **LLP-11**    | LLP Annual Return                                             | 30 May             | Rs. 100 per day                |
| **LLP-8**     | Statement of Account and Solvency (LLP)                       | 30 October         | Rs. 100 per day                |

### Event-based filings

Event-based filings are triggered by a specific corporate action rather than a calendar date. Create them manually when the event occurs.

| Form        | Purpose                                                                  |
| ----------- | ------------------------------------------------------------------------ |
| **DIR-12**  | Change in Directors (appointment, resignation, or change in designation) |
| **INC-22**  | Change of Registered Office                                              |
| **SH-7**    | Alteration of Share Capital                                              |
| **PAS-3**   | Return of Allotment of Shares                                            |
| **MGT-14**  | Resolutions and agreements that must be filed with the ROC               |
| **INC-20A** | Commencement of Business Declaration (newly incorporated companies)      |
| **CHG-1**   | Creation of Charge                                                       |
| **CHG-4**   | Satisfaction of Charge                                                   |
| **Other**   | Any event-based form not covered by the standard list above              |

<Frame>
  <img src="https://mintlify.s3.us-west-1.amazonaws.com/bizaxloptimizationsllp/images/placeholder-ca-roc-form-type-selector.png" alt="ROC Filing form showing the Form Type dropdown with annual and event-based form options" />
</Frame>

***

## Create a ROC Filing

**Path:** CA Practice Management → ROC and Company Law → ROC Filing → New

1. Select the **Client Engagement** for the company.
2. Choose the **Form Type** from the dropdown (see the tables above).
3. The **Filing Type** field sets itself automatically: annual forms set it to `Annual`, event-based forms set it to `Event-Based`. You can override this if needed.
4. For event-based filings, enter a short description in **Event Description** (for example, "Resignation of Mr. Ravi Kumar, Director, DIN 01234567").
5. Select the **Financial Year** the filing relates to.
6. Confirm the **Due Date**. The system pre-fills this from the statutory form catalogue, but you can adjust it if the AGM date has shifted.
7. Save. The record is created with status `Pending` and the auto-name (ROC-YYYY-#####) is assigned.

<Frame>
  <img src="https://mintlify.s3.us-west-1.amazonaws.com/bizaxloptimizationsllp/images/placeholder-ca-roc-filing-new-form.png" alt="New ROC Filing form with Client Engagement, Form Type, Filing Type, Financial Year, and Due Date fields" />
</Frame>

***

## Prepare the filing (CS Executive)

Once the record is saved, the CS Executive completes the preparation work:

1. Open the filing record.
2. Click **Draft** to move the status to `Drafted`.
3. Fill in all form-specific details in the filing record (see Field Guide below).
4. In the **Documents** section, attach the supporting documents:
   * For AOC-4: signed financial statements, board report, auditor's report
   * For MGT-7/MGT-7A: shareholder register extract, director details
   * For ADT-1: board resolution for auditor appointment, consent letter from auditor
   * For DIR-3 KYC: director's Aadhaar, PAN, and address proof
5. If the form requires an XBRL or MCA V3 JSON package, prepare and validate it, then check the **MCA V3 Package Ready** flag.
6. Click **Submit for Review** to move the status to `Under Review`.

<Frame>
  <img src="https://mintlify.s3.us-west-1.amazonaws.com/bizaxloptimizationsllp/images/placeholder-ca-roc-filing-drafted.png" alt="ROC Filing in Drafted status with the Documents attachment section and MCA V3 Package Ready flag visible" />
</Frame>

***

## Review and send for client approval (CA Partner)

1. Open the filing in `Under Review` status.
2. Review the form details, attached documents, and the MCA V3 Package Ready flag.
3. If everything is in order, click **Send for Client Approval**. The status moves to `Client Approval`.
   * The client receives a notification on their preferred channel (Email, WhatsApp, or SMS) with a summary of what is being filed and a link to review it on the portal.
4. If corrections are needed, click **Reject**. The status returns to `Pending` and the CS Executive is notified with the reason.

<Frame>
  <img src="https://mintlify.s3.us-west-1.amazonaws.com/bizaxloptimizationsllp/images/placeholder-ca-roc-filing-under-review.png" alt="ROC Filing in Under Review status showing the Send for Client Approval and Reject action buttons" />
</Frame>

***

## File and record the SRN (CA Manager)

After the client approves the filing on the portal, the CA Manager files the form on MCA and records the acknowledgement.

1. Open the filing in `Client Approval` status.
2. Confirm that the client portal shows the approval.
3. Log in to MCA21 using the credentials from the Portal Credentials Vault.
4. Upload and submit the form on MCA.
5. Return to the filing record and click **File**. Status moves to `Filed`.
6. Once MCA processes the filing and issues the SRN, click **Record SRN**.
7. Enter the SRN in the **SRN Number** field.
8. Enter the government fees paid in **Fees Paid** and any late fees in **Additional Fees**.
9. Save. Status moves to `SRN Received`. The obligation is now closed.

The system automatically creates the next annual filing in the chain (for example, filing AOC-4 chains the MGT-7 reminder for the same financial year).

<Frame>
  <img src="https://mintlify.s3.us-west-1.amazonaws.com/bizaxloptimizationsllp/images/placeholder-ca-roc-srn-recorded.png" alt="ROC Filing in SRN Received status showing the SRN Number and Fees Paid fields filled in" />
</Frame>

***

## Field guide

| Field                    | Description/Purpose                                                                                                                   |
| ------------------------ | ------------------------------------------------------------------------------------------------------------------------------------- |
| **Client Engagement**    | The CA Engagement for the company this filing is for                                                                                  |
| **Form Type**            | The MCA/ROC statutory form being filed (AOC-4, MGT-7, DIR-12, etc.)                                                                   |
| **Filing Type**          | Annual (recurring each year) or Event-Based (triggered by a corporate event)                                                          |
| **Event Description**    | For event-based filings only: a short description of the event that triggered the filing                                              |
| **Financial Year**       | The financial year the filing relates to (for example, 2024-25)                                                                       |
| **Due Date**             | The statutory deadline for this filing; pre-filled from the form catalogue and editable                                               |
| **Status**               | Current stage in the ROC Filing Workflow (Pending through SRN Received)                                                               |
| **SRN Number**           | The MCA system receipt number issued after the form is processed; mandatory before the obligation is treated as closed                |
| **Fees Paid**            | Government filing fees paid for this form                                                                                             |
| **Additional Fees**      | Late fees or penalty paid (if the filing was made after the due date)                                                                 |
| **MCA V3 Package Ready** | Flag confirming that the MCA V3 digital package (XBRL/JSON) has been validated; required before filing AOC-4 for applicable companies |
| **CCFS 2026 Applicable** | Flag indicating whether the Central Compounding Fee Scheme applies to this filing; relevant for late compounding applications         |
| **Documents (table)**    | Supporting documents attached to the filing: resolutions, financials, consent letters, proofs                                         |
| **AGM Date**             | The date of the Annual General Meeting; used to calculate due dates for AGM-linked filings                                            |
| **Notice Sent Date**     | Date on which the client was notified of the filing for their approval                                                                |
| **Client Approved**      | Read-only. Set automatically when the client approves the filing on the portal                                                        |

***

## Workflow journey

```mermaid theme={null}
%%{init: {'theme':'base','themeVariables':{'fontFamily':'DM Sans','primaryColor':'#e7fdf6','primaryBorderColor':'#14f1b1','primaryTextColor':'#0f172a','lineColor':'#14f1b1'}}}%%
flowchart LR
  A[Pending] -->|Draft - CS Executive| B[Drafted]
  B -->|Submit for Review - CS Executive| C[Under Review]
  C -->|Reject - CA Partner| A
  C -->|Send for Client Approval - CA Partner| D[Client Approval]
  D -->|File - CA Manager| E[Filed]
  E -->|Record SRN - CA Manager| F[SRN Received]
```

### Role at each step

| Step | Action                                          | Role         |
| ---- | ----------------------------------------------- | ------------ |
| 1    | Draft the filing                                | CS Executive |
| 2    | Submit for internal review                      | CS Executive |
| 3    | Review and send for client approval (or reject) | CA Partner   |
| 4    | File the form on MCA after client approval      | CA Manager   |
| 5    | Record the SRN from MCA                         | CA Manager   |

***

## Notifications and alerts

| Trigger                                          | What happens                                                                               |
| ------------------------------------------------ | ------------------------------------------------------------------------------------------ |
| **Due date is 30 days away**                     | CS Executive and CA Manager receive a reminder to begin preparation                        |
| **Due date is 7 days away**                      | Escalation alert sent to CA Partner if the filing is still in Pending or Drafted status    |
| **Filing sent for client approval**              | Client receives notification on their preferred channel with a link to review and approve  |
| **Client approves on portal**                    | CA Manager receives an in-app notification that the filing is ready to be submitted to MCA |
| **Due date passes with status not SRN Received** | Penalty clock starts; the Compliance Ageing report flags the filing as overdue             |
| **SRN recorded**                                 | Next annual obligation in the chain is created automatically                               |

***

## Workspace access

**Path:** CA Practice Management → ROC and Company Law → ROC Filings

The workspace section shows:

* Filings due in the next 30 days (quick list, sorted by due date)
* Filings pending SRN entry after the Filed status (quick list)
* Overdue filings by client (number card)
* Filing status breakdown chart (Pending, Drafted, Under Review, Client Approval, Filed, SRN Received)

<Frame>
  <img src="https://mintlify.s3.us-west-1.amazonaws.com/bizaxloptimizationsllp/images/placeholder-ca-roc-workspace.png" alt="CA Practice Management workspace showing the ROC Filings section with due-soon filings and overdue count" />
</Frame>

***

## Best practices

* **Record the SRN immediately after you receive it.** The SRN is your evidence that the filing was accepted by MCA. Do not wait until the end of the day. If you lose the SRN and need to retrieve it later, you will have to log back in to MCA21 and search for it.
* **Keep Fees Paid accurate.** The fees entered here feed the billing engine. If the government fee is recorded incorrectly, the client will either be under-billed or asked to pay a fee the firm already absorbed.
* **Never file AOC-4 or MGT-7 without client approval.** Financial statements and the annual return require director approval. The workflow enforces this, but if you find a way to bypass it, resist the temptation. Director liability under the Companies Act is personal.
* **Set the MCA V3 Package Ready flag only after validation.** The XBRL or JSON package must pass the MCA validation tool before you check this flag. Filing an invalid package generates a defect notice and restarts the timeline.
* **For DIR-3 KYC, track each director separately.** One ROC Filing record covers one director's KYC. For a company with five directors, you will have five records. Use the Event Description field to identify the director by name and DIN.
* **File INC-20A within 180 days of incorporation.** Missing this deadline results in the company's status being flagged as defaulter and can block future filings. Create the ROC Filing record on the day the engagement is opened so it does not get overlooked.
* **Do not leave CHG-1 or CHG-4 pending.** Charges that are not filed on MCA may be treated as void against a liquidator. Assign these as soon as the charge is created or satisfied.

***

## Related features

* [Board Meetings](/professional-services/ca-practice-management/board-meetings): Board resolutions required for AOC-4, MGT-7, ADT-1, and MGT-14 are prepared here
* [Secretarial Audit](/professional-services/ca-practice-management/secretarial-audit): The secretarial audit report is filed with ROC as part of MGT-7
* [Client Engagements](/professional-services/ca-practice-management/client-engagements): The master record that links all ROC filings to a client
* [Feature Overview](/professional-services/ca-practice-management/feature-overview): Full list of modules and how they connect