ROC Annual Filing refers to the mandatory submission of company documents, including financial statements and annual return, to the Registrar of Companies (ROC) once every year.

Form MGT-7: Annual Return.
Form AOC-4: Financial Statements (Balance Sheet, Profit & Loss, etc.).
Form ADT-1: Appointment of Statutory Auditor (if applicable).

Delayed filing results in penalties, which increase over time. Continuous delays can lead to the company being struck off the register.

Yes, ROC filing is mandatory every year for all companies registered under the Companies Act, 2013 in India.