OPC Annual Compliance
Annual ROC filings and statutory compliance for One Person Companies.
What's covered
- A One Person Company is a company under the Companies Act 2013 and carries the full set of annual filings, but with a few reliefs that recognise its single-member structure. Annual compliance is mandatory for every OPC even where there has been no trading activity during the year.
- The OPC files AOC-4 with its financial statements within 180 days of the close of the financial year — a longer window that is specific to OPCs and differs from the 30-days-after-AGM rule that applies to other companies. The annual return is filed in the simplified MGT-7A within 60 days of the date the financial statements are signed, and ADT-1, DIR-3 KYC and DPT-3 follow their own annual dates.
- Because an OPC has a single member, it is exempt from holding an Annual General Meeting, and it is not required to prepare a cash-flow statement, rotate its auditor or comply with the CARO reporting order. A statutory audit, however, is mandatory regardless of turnover, and the income-tax return in ITR-6 is due by 31 October where the accounts are audited.
- Late filing of the annual forms attracts an additional fee of ₹100 per day per form with no upper limit, so the longer AOC-4 window should not be mistaken for permission to delay. We track each OPC date, prepare the forms from the audited accounts and file within the windows.
How we work
- 01
Maintain books and complete the audit
Keep the books of account through the year and complete the mandatory statutory audit, which applies to an OPC regardless of its turnover. The audited financial statements form the basis of every subsequent filing.
- 02
File AOC-4 and the annual return
File AOC-4 with the audited financial statements within 180 days of the financial year-end — the OPC-specific window — and file the simplified annual return MGT-7A within 60 days of the date the financial statements are signed. No Annual General Meeting is required for an OPC.
- 03
Complete director, auditor and deposit filings
File ADT-1 for the auditor's appointment within 15 days of the appointment, complete DIR-3 KYC for the director by 30 September, and file the DPT-3 return by 30 June where the OPC has accepted loans or deposits. The income-tax return in ITR-6 is due by 31 October for audited accounts.
Documents required
- Sales and purchase invoices and the bank statements for the year
- GST returns filed during the year, where the OPC is registered
- Proof of TDS deducted and deposited, with the related returns
- Audited financial statements, directors' report and auditor's report
- PAN, DIN and Aadhaar of the director, with the Digital Signature Certificate
Applicable laws & forms
- Companies Act 2013 — Section 137 (filing of financial statements), Section 92 (annual return) and Section 139 (appointment of auditor)
- Companies Act 2013 — proviso to Section 96(1), under which a One Person Company is not required to hold an Annual General Meeting
- Companies (Accounts) Rules 2014 — prescribe AOC-4 and the 180-day filing window for an OPC
- Companies (Management and Administration) Rules 2014 — prescribe the simplified MGT-7A annual return
Frequently asked questions
Government fees
- Statutory / government fee (indicative)
- ₹3,000
Indicative government fee · last verified 2026-06-07. Our professional charges are shared on consultation.