ROC Filings & Event-Based Compliance

ROC Filings & Event-Based Compliance is a key regulatory filing administered by Ministry of Corporate Affairs (MCA) — filed with the Registrar of Companies (RoC) of the State/UT where the company's registered office is located. NFRA has concurrent oversight for companies meeting the threshold under s.132 of the Companies Act 2013.. Filing is executed via AOC-4 (filing of financial statements — including Balance Sheet, P&L, Board Report, Auditor Report, Cash Flow Statement, Corporate Governance annexures); AOC-4 XBRL (for listed companies and companies with paid-up capital ≥ ₹5 crore OR turnover ≥ ₹100 crore — Rule 3 of Companies (Filing of Documents and Forms in e-Form XBRL) Rules, 2015); AOC-4 CFS (consolidated financial statements of holding company); MGT-7 (annual return — companies other than OPC and Small Company); MGT-7A (OPC and Small Company — simplified abridged return under Companies (Management and Administration) Amendment Rules, 2021). Linked — Form 23ACA (old) now subsumed; ADT-1 (auditor appointment — separate filing); CSR-2 (annual CSR return, separate filing since FY 2020-21 onwards). under Companies Act, 2013 — Sections 92 (annual return), 128 (books of account), 129 (financial statements), 134 (Board's report), 136 (right of member to receive copies), 137 (filing of financial statements), 403 (extension of time for filing); Companies (Management and Administration) Rules, 2014 (Rule 11 — annual return in Form MGT-7 / MGT-7A); Companies (Filing of Documents and Forms) Rules, 2014 (Rule 1 — Form AOC-4 for financial statements); Companies (Registration Offices and Fees) Rules, 2014 (Rule 11 + Annexure I & II — fee schedule and additional fees for delay); Companies (Indian Accounting Standards) Rules, 2015 (Ind-AS applicability triggering AOC-4 XBRL).. Our specialist-led team ensures full compliance with statutory documentation, eligibility verification, and expedited government approval.