ROC Filing Checklist for Company Secretaries: Annual Returns, MGT-7, AOC-4

Company Secretaries need a clear ROC filing checklist to avoid late fees and penalties. This guide covers annual returns (MGT-7), financial statements (AOC-4), and event-based MCA filings so you never miss a deadline.

Annual ROC Filings Every CS Must Track

• MGT-7 (Annual Return): Due within 60 days of AGM. Contains company and member details.
• AOC-4 (Financial Statement): Due within 30 days of AGM. Covers balance sheet, P&L, etc.
• MGT-8 (Certification by CS): Certification of annual return by practising CS.

Event-Based Filings to Include in Your Checklist

Apart from annual filings, event-based forms must be filed within prescribed periods:

• Director appointment/resignation (DIR-12, board resolution)
• Change in registered office (INC-22)
• Charge creation/modification (CHG-1, CHG-9)
• Alteration of capital, object clause, name (SR, INC-14, etc.)

Using a ROC Filing Checklist in Practice

Maintain a master checklist per client with due dates, forms, and status. Use MCA filing software to generate forms and compliance tracking software for reminders so your ROC filing checklist stays actionable.