Annual filing with the Registrar of Companies (ROC) is a statutory requirement under the Companies Act, 2013, applicable to all companies and Limited Liability Partnerships (LLPs) in India. It involves submitting annual financial statements, annual return, and other prescribed forms within the specified deadlines to maintain compliance and good corporate governance. Companies must file Form AOC-4 for financial statements, Form MGT-7 for the annual return, and other relevant forms depending on their structure, such as LLP Form 11 and Form 8 for LLPs. Accurate reporting ensures transparency in financial operations, provides information to shareholders and stakeholders, and avoids penalties for late or non-filing. Professional assistance is recommended to prepare audited financial statements, reconcile accounts, and ensure proper submission of all forms to the ROC portal. Timely filing strengthens corporate credibility, maintains regulatory compliance, and reduces the risk of scrutiny or legal actions from authorities. Regular compliance also facilitates smooth access to loans, investments, and corporate approvals.