Complete OPC Annual Compliance with Expert Support in 7 to 15 Days @ ₹2,299 Only
100% Online Process. Avoid ₹100/Day Penalties. On-Time Filing for 2,000+ OPCs.
*Listed amounts are ComplianceBharo professional charges for end-to-end assistance. Government / statutory fees are charged separately at actuals.
OPC annual compliance is the set of yearly statutory filings every One Person Company must complete under the Companies Act, 2013 — principally Sections 92 (annual return), 137 (financial statements), and 139 (audit), read alongside the Section 2(62) definition of an OPC. This centres on Form AOC-4 (financial statements, due within 180 days of the financial year end — around 27 September), Form MGT-7A (the simplified annual return, due within 60 days of signing the financial statements), DIR-3 KYC for the director (due 30 September), and the company's income tax return in Form ITR-6 (due 31 October). An OPC is exempt from holding an AGM and gets a simplified annual return format, but these relaxations do not touch the underlying ROC and tax deadlines — and if the OPC's paid-up capital exceeds ₹50 lakh or its turnover exceeds ₹2 crore and stays above that level, it must convert into a Private Limited Company within the prescribed timeline.
Our experts will handle the entire procedure seamlessly, ensuring full regulatory compliance so that you can focus on running your business. With CA/CS verified guidance, the process is streamlined and hassle-free.
| Parameter | Details |
|---|---|
| Governing Law | Companies Act, 2013 — Sections 92, 137, 139, and the Section 2(62) definition of an OPC |
| Regulator | Registrar of Companies (RoC), Ministry of Corporate Affairs (MCA) |
| Filing Portal | MCA21 V3 Portal (mca.gov.in); incometax.gov.in for ITR-6 |
| Processing Time | Filings are typically processed within a few days of submission, once audited financials are ready |
| Government Fee | ₹200 - ₹600 per form, based on authorised share capital |
| Late Penalty | ₹100 per day per form, with no upper cap |
| Key Forms | AOC-4, MGT-7A, ADT-1, DIR-3 KYC, ITR-6 |
| ComplianceBharo Professional Fee | From ₹3,499 |
Every statutory filing an OPC needs to track through the year, in one place.
| Compliance Item | Form | Frequency | Applicability |
|---|---|---|---|
| Financial Statements Filing | AOC-4 | Annual, within 180 days of FY end (≈27 September) | All OPCs |
| Annual Return | MGT-7A | Annual, within 60 days of signing the financial statements | All OPCs |
| Auditor Appointment | ADT-1 | Once every 5 years, or on a casual vacancy | All OPCs |
| Director KYC | DIR-3 KYC | Annual, by 30 September | Every director holding a DIN |
| Director Disqualification Declaration | DIR-8 | Annual, at the first board meeting of the year | All directors |
| Director's Interest Disclosure | MBP-1 | Annual, at the first board meeting of the year | All directors |
| Income Tax Return | ITR-6 | Annual, by 31 October | All OPCs |
| Board Meetings | Minutes (no separate form) | None if single director; minimum 1 per half-year (gap ≥ 90 days) if 2+ directors | OPCs with 2 or more directors |
| Statutory Audit | Auditor's Report | Annual, completed before filing AOC-4 | All OPCs, regardless of turnover |
| Deposits & Loan Disclosure | DPT-3 | Annual, by 30 June | If the OPC holds loans, deposits, or receipts covered under the Deposit Rules |
| MSME Outstanding Payment Disclosure | MSME Form I | Half-yearly, 30 April & 31 October | If dues to MSME suppliers are outstanding beyond 45 days |
| GST Returns | GSTR-1 / GSTR-3B / GSTR-9 | Monthly, quarterly, and annual | If GST-registered |
| TDS Returns | Form 24Q / 26Q | Quarterly | If TDS deduction applies |
| Commencement of Business | INC-20A | One-time, within 180 days of incorporation | New OPCs only |
| Month / Date | Compliance Due |
|---|---|
| Within 30 days of incorporation / first meeting of the FY | First Board Meeting (where applicable); MBP-1 and DIR-8 disclosures recorded |
| 30 April | MSME Form I (half-yearly, for the October-March period) |
| 30 June | DPT-3 (Return of Deposits) filing deadline |
| 31 July | Q1 TDS return (Form 24Q/26Q), for LLPs and companies liable to deduct TDS |
| 27 September | AOC-4 (Financial Statements) due — 180 days from the financial year end |
| 30 September | DIR-3 KYC deadline; Tax Audit Report (Form 3CA/3CB-3CD) deadline, if applicable |
| 31 October | ITR-6 due; MSME Form I (half-yearly, for the April-September period); Q2 TDS return |
| Late November (≈60 days after AOC-4 is signed) | MGT-7A (Annual Return) due |
| 31 December | GSTR-9 (GST Annual Return), if GST-registered |
| 31 January | Q3 TDS return (Form 24Q/26Q) |
| 31 May | Q4 TDS return for the previous financial year |
An OPC enjoys a specific set of statutory relaxations compared to a regular Private Limited Company, aimed at recognising its single-member structure. These cut down on procedural formality significantly — but they do not touch the ROC and tax filing deadlines themselves, which remain identical.
| Exemption | Legal Reference | What It Means |
|---|---|---|
| No AGM Required | Section 96(1), proviso | An OPC does not need to hold an Annual General Meeting at all |
| Board Meeting Relaxation | Section 173(5) | No board meeting requirement if there is only 1 director; minimum 1 per half-year (gap ≥ 90 days) if there are 2 or more |
| Simplified Annual Return | Rule 11(1), Companies (Management and Administration) Rules, 2014 | Files the abridged Form MGT-7A instead of the standard Form MGT-7 |
| No Cash Flow Statement | Section 2(40) definition of 'financial statement' | Financial statements do not need to include a Cash Flow Statement |
| Director-Alone Signing | Sections 134 and 92 | Financial statements and the annual return can be signed by the sole director alone |
| No Compliance Officer Threshold | Section 203 | A whole-time Company Secretary is not mandatory unless paid-up capital crosses the prescribed threshold (₹5 crore) |
| No CARO Reporting | Companies (Auditor's Report) Order, 2020 | OPCs are excluded from the additional reporting requirements under CARO |
| No Mandatory Auditor Rotation | Section 139(2) | The auditor rotation requirement applies only to specified classes of companies, not to OPCs |
| No SS-1 / SS-2 Compliance (Single Director) | Secretarial Standards on Board & General Meetings | Where there is only one director, these standards do not apply in the same way since they presuppose multi-member deliberation |
| Simplified Board's Report | Rule 8A, Companies (Accounts) Rules, 2014 | OPCs can use an abridged Board's Report format instead of the full disclosure format |
| No Internal Financial Controls Reporting | Proviso to Section 143 | The auditor is not required to separately report on the adequacy of internal financial controls |
| Filing / Event | Government Fee (On Time) | Late Penalty | 6-Month Late Cost | 1-Year Late Cost |
|---|---|---|---|---|
| AOC-4 | ₹200 - ₹600 | ₹100/day, no cap | ~₹18,000 additional | ~₹36,500 additional |
| MGT-7A | ₹200 - ₹600 | ₹100/day, no cap | ~₹18,000 additional | ~₹36,500 additional |
| DIR-3 KYC | Free (on time) | ₹5,000 flat + DIN deactivation | ₹5,000 (one-time) | ₹5,000 (one-time) |
| ITR-6 | Nil | ₹5,000 - ₹10,000 late fee + interest | Up to ₹10,000 | Up to ₹10,000 + interest |
| Director Disqualification | N/A | 5-year bar from directorship in any company after 3 consecutive years of AOC-4/MGT-7A default (Section 164(2)) | Risk accrues with each missed year | Risk accrues with each missed year |
| Company Strike-Off | N/A | RoC may strike the company off the register for continued non-filing (Section 248) | Escalating scrutiny | Strike-off risk after prolonged default |
| Non-Conversion Penalty | N/A | Penalty for failing to convert to a Pvt Ltd company after breaching the capital/turnover thresholds (Section 18 and the OPC Rules) | Applies once the breach is confirmed | Escalates until conversion is completed |
| Authorised Share Capital | Government Fee (per form) |
|---|---|
| Less than ₹1,00,000 | ₹200 |
| ₹1,00,000 - ₹4,99,999 | ₹300 |
| ₹5,00,000 - ₹24,99,999 | ₹400 |
| ₹25,00,000 - ₹99,99,999 | ₹500 |
| ₹1,00,00,000 or more | ₹600 |
| Plan | Price | Best For |
|---|---|---|
| Starter (AOC-4 & MGT-7A only) | ₹3,499 + govt fees | OPCs that only need the two core ROC filings completed on time |
| Standard (+ Board Minutes, DIR-3 KYC, ITR-6) | ₹5,499 + govt fees | Most active OPCs needing the full core annual compliance set |
| Pro (+ Statutory Registers & CS Advisory) | ₹7,999 + govt fees | OPCs wanting dedicated advisory, register maintenance, and priority support |
| Cost Head | Approximate Range |
|---|---|
| Government fees (AOC-4 + MGT-7A + DIR-3 KYC) | ₹400 - ₹1,200 |
| Statutory audit fees (professional, paid separately to your CA) | ₹5,000 - ₹15,000, depending on transaction volume |
| DSC renewal (per director, typically every 1-2 years) | ₹800 - ₹2,000 |
| ComplianceBharo professional fee | ₹3,499 - ₹7,999 |
| Estimated total annual cost (excluding audit fee) | ≈ ₹4,700 - ₹11,200 |
Provide bank statements, sales/purchase invoices, expense records, and the previous year's filing receipts so the compliance team can begin finalising the year's accounts.
Draft the Balance Sheet and Statement of Profit & Loss for the financial year, based on the shared records — typically ready within 3-5 working days.
A practising Chartered Accountant audits the financial statements and issues the Auditor's Report, mandatory for every OPC regardless of turnover — typically 5-7 working days.
Submit the audited financial statements to the RoC on the MCA21 V3 portal, along with the applicable government fee (₹200-₹600), due by around 27 September. This must be completed before Form MGT-7A, since the annual return references the AOC-4 filing's SRN.
File the simplified Annual Return within 60 days of the financial statements being signed, referencing the AOC-4 SRN from the prior step.
File the company's income tax return on the Income Tax e-filing portal by 31 October, incorporating the audited financial figures.
| Timeline | Compliance Required |
|---|---|
| Immediately after incorporation | Open a company bank account and deposit the subscribed share capital |
| Within 180 days of incorporation | File Form INC-20A (Declaration of Commencement of Business); penalty of ₹50,000 (company) + ₹1,000/day (each officer) applies if missed |
| If not finalised at incorporation | File Form INC-22 to intimate the registered office address |
| Within 30 days of incorporation | Appoint the first statutory auditor and file the intimation in Form ADT-1 |
| At the first board meeting | File Form MBP-1, the director's disclosure of interest in other entities |
| As soon as the threshold is crossed | Obtain GST registration if turnover crosses the applicable limit or the business model requires it |
| Ongoing, from incorporation | Display the company's name, registered office address, and CIN at every place of business, as required under Section 12 |
| Within the first few weeks | Set up statutory registers — register of members, register of directors and KMP, and register of charges (if applicable) |
| Parameter | OPC | Private Limited Company |
|---|---|---|
| Governing Law | Companies Act, 2013 | Companies Act, 2013 |
| Annual Return Form | MGT-7A | MGT-7 |
| AGM Requirement | Exempt (Section 96(1) proviso) | Mandatory, on or before 30 September |
| Board Meetings | None if single director; 1/half-year (gap ≥ 90 days) if 2+ directors | Minimum 4 per year, gap ≤ 120 days |
| Cash Flow Statement | Not required | Required |
| CARO Applicability | Not applicable | Applicable, subject to specified exclusions |
| Auditor Rotation | Not applicable | Applicable to specified classes of companies |
| Compliance Standards (SS-1/SS-2) | Not applicable where there is a single director | Applicable |
| Compliance Professional Threshold | Not mandatory unless paid-up capital > ₹5 crore | As prescribed under Section 203 thresholds |
| Financial Statement Signing | Sole director alone (single-director OPCs) | At least 2 directors, or 1 director plus the CS where appointed |
| Minimum Directors | 1 | 2 |
| Nominee Requirement | Mandatory (Form INC-3) | Not applicable |
| Capital / Turnover Cap | ₹50 lakh paid-up capital / ₹2 crore turnover monitored for mandatory conversion | No such cap |
| Income Tax Return Form | ITR-6 | ITR-6 |
| Estimated Annual Cost | ₹3,499 - ₹7,999 + govt fees | ₹2,999 - ₹7,999 + govt fees |
Have questions about One Person Company Compliance? Let our experts help you figure out the best plan for your business.
Contact Support