ROC filing stands for Registrar of Companies filing, and it is a mandatory requirement for companies registered under the Companies Act, 2013, in India. The purpose of ROC filing is to ensure that companies comply with statutory requirements and maintain transparency in their financial and operational records. ROC filings involve submitting various documents and financial statements to the Registrar of Companies, which include the company's annual return, financial statements, and director's report, among others. ​