Firstly, the startup needs to approve the ESOP scheme through a board resolution and then through an ordinary resolution passed by shareholders in an AGM/EGM. This needs to be kept for internal purposes only, no need to file with the RoC. Your company secretary can take care of this. Second filing is required every year along with the audit report. There is a table in the audit report that needs to show the number of options granted to every employee, options vested, options exercised, etc. The P&L statement of the company also needs to factor the value of options given to the employees based on the option valuation report. Your CA and auditor needs to take care of this requirement. Third filing is required every time when an employee exercises his/her vested options. He needs to be given share certificates and the corresponding PAS-3 Form needs to be filed with RoC. Again, your company secretary can take care of this. For more details, consult your lawyer, CA, CS, Auditor.