A: ITR (Income Tax Return) filing is a process in India through which an individual or entity reports their income and taxes paid to the Income Tax Department of India. It is a mandatory requirement for individuals or entities whose income exceeds a certain threshold to file their income tax return every year.

Individuals and entities whose income exceeds the prescribed threshold as per the Income Tax Act, 1961, are required to file an income tax return. The income threshold varies based on the age and income of the individual. For example, for the financial year 2021-22, an individual below the age of 60 years with an income of more than Rs. 2.5 lakh is required to file an income tax return.

GST stands for Goods and Services Tax. It is a unified indirect tax system that has replaced many indirect taxes that were previously levied in India. Any person or entity that is registered under GST and has exceeded the threshold limit for turnover is required to file GST returns. The threshold limit is different for different categories of taxpayers. 

GST filing refers to the process of submitting GST returns to the tax authorities. It involves providing details of sales, purchases, taxes paid, and other relevant information to the government.  

  There are various types of GST returns, including GSTR-1, GSTR-2A, GSTR-3B, and GSTR-4, among others. The type of return to be filed depends on the category of taxpayer, turnover, and other factors.

ROC stands for Registrar of Companies. ROC filing refers to the filing of various forms and documents with the Registrar of Companies in India, which is a statutory requirement for all companies registered under the Companies Act, 2013. These forms include annual reports, financial statements, board resolutions, and other important documents.