Under the ROC Filing, every company has to file its annual accounts and annual return as per The Companies Act, 2013 within 30 days and 60 days respectively in a computerized mode along with the prescribed fees or with the number of additional fees in the event of delayed filing. The various documents, returns, etc. that are required for ROC Forms Filings could be categorized as those which are required to be filed once in a year (Annual Filing Obligations) and those which are required to be filed from time to time with ROC/Central Government as provided under the Act.