The Registrar of Companies (ROC) is an agency under the Ministry of Corporate Affairs (MCA) that deals
with the administration of companies and limited liability companies in India.
Just like income tax returns are filed with the Income Tax Department, ROC returns are also filed with
the Registrar of Companies under the Ministry of Corporate Affairs (MCA). Companies are required to
provide management information annually using the prescribed ROC form. All companies are required to
file annual accounts and annual reports within 30 days and within 60 days after the end of their annual
general meeting, respectively, under the Companies Act 2013. The filing of ROC's annual accounts is
governed by section 129(3), section 137 of the Companies Act 2013 and section 12 of the Companies
(Accounts) Regulations 2014; Complies with Article 92. Regulation 11 of the Companies (Administration
and Administration) Rules, 2014. The annual filing forms are AOC-4, MGT-7, ADT-1 and Aoc-4 CFS, AOC-4
XBRL, etc.