The Registrar of Companies ( ROC ) is an office under the Ministry of Corporate Affairs (MCA), which is the body that deals with the administration of companies and Limited Liability Partnerships in India. The ROCs are tasked with the principal duty of registering both the companies and LLPs across the states and the union territories. They maintain a registry of records concerning companies which are registered with them and allow the general public in accessing this information on payment of a stipulated fee. The Central Government preserves administrative control over the Registrar of Companies with the help of Regional Directors.

Income tax return is submitted to Income Tax department whereas ROC returns are filed with Ministry of Corporate Affairs (MCA) with whom the company is registered. It is mandatory to file the prescribed ROC forms and other returns on annual basis.