The Registrar of Companies (ROC) is an office under the Ministry of Corporate Affairs responsible for the administration of the Companies Act, 2013 and other related acts, such as the Limited Liability Partnership Act, 2008.
The ROC maintains a registry of companies incorporated under these acts and oversees the filing of various documents, including annual returns and financial statements, by these companies.
The ROC also has the power to inspect and investigate the affairs of these companies to ensure compliance with the relevant laws and regulations.