Annual Compliance for One Person Company Stress-Free, Penalty-Free
Don't let missed ROC deadlines cost you ₹100/day. Our expert CA & CS team handles every OPC annual filing MGT-7A, AOC-4, DIR-3 KYC, ITR, GST end-to-end, online, across India.
100% online · Pan-India · CA/CS supported
Understanding OPC Compliance
What is Annual Compliance for One Person Company (OPC)?
A One Person Company (OPC) is a unique business structure under the Companies Act, 2013 that allows a single entrepreneur to operate with the advantages of limited liability and a separate legal identity. However, despite being a solo-run company, an OPC is legally bound to complete annual compliance filings with the MCA (Ministry of Corporate Affairs) and Income Tax Department.
The Companies (Amendment) Act, 2020 made it even easier for OPCs to grow removing the earlier restrictions on turnover and paid-up capital thresholds for conversion. This means more entrepreneurs are opting for OPC, and compliance has become more critical than ever.
Non-compliance can lead to heavy daily penalties, director disqualification, and even company strike-off from the MCA register. Staying compliant protects your company's legal standing, builds credibility with banks and investors, and ensures smooth business operations.
At SSATAX, we handle every OPC compliance requirement from ROC filings to tax returns so you can focus on growing your business
Key Facts About OPC Compliance
- Mandatory even if turnover is ₹0
- Governed by Companies Act, 2013
- Audit mandatory if turnover > ₹2 Cr or paid-up capital > ₹50 Lakh
- Annual Return via MGT-7A (simplified form for OPCs)
- Financial Statements via AOC-4
- Director KYC (DIR-3) every year by Sept 30
- ITR filing by October 31 (for audited OPCs)
- GST return if GST registered
- No AGM required for OPC (unlike Pvt Ltd)
- Board Meeting every 6 months mandatory
Compliance Calendar
Complete OPC Annual Compliance Checklist 2024–25
All mandatory filings, deadlines, and responsible forms under the Companies Act, 2013 and Income Tax Act for One Person Companies.
| Form / Filing | Purpose | Applicable Law | Due Date | Penalty for Delay |
|---|---|---|---|---|
| MGT-7A | Annual Return of OPC | Companies Act, 2013 | 60 days from AGM/FY end | ₹100/day, no max limit |
| AOC-4 | Filing of Financial Statements with MCA | Companies Act, 2013 | 180 days from FY end | ₹100/day, no max limit |
| ADT-1 | Auditor Appointment / Re-appointment | Section 139 | 15 days from AGM | ₹300–₹600 per day |
| DIR-3 KYC | Annual KYC of Director | Rule 12A, Companies Rules | 30 September every year | ₹5,000 late filing fee |
| ITR-6 | Income Tax Return for Company | Income Tax Act, 1961 | 31 October (audited) / 31 July (non-audited) | ₹5,000–₹10,000 (Sec 234F) |
| GST Returns | GSTR-1, GSTR-3B, Annual Return | GST Act, 2017 | Monthly/Quarterly as applicable | ₹50/day (nil return ₹20/day) |
| MBP-1 | Disclosure of Director's Interest | Section 184 | First Board Meeting of FY | Fine up to ₹1 Lakh |
| DPT-3 | Return of Deposits / Outstanding Loans | Section 73–76 | 30 June every year | ₹25,000 + ₹5,000/day |
| INC-20A | Commencement of Business (one-time) | Section 10A | 180 days from Incorporation | ₹50,000 + ₹1,000/day |
How OPC Differs From Others
OPC Annual Compliance vs Other Business Entities in India
Understanding the difference helps you appreciate why OPC compliance, while simpler than Pvt Ltd, still requires dedicated attention.
| Compliance Aspect | OPC | Pvt Ltd Company | LLP | Proprietorship | Partnership Firm |
|---|---|---|---|---|---|
| Separate Legal Entity | ✔ Yes | ✔ Yes | ✔ Yes | ✘ No | ✘ No |
| Annual ROC Filing | MGT-7A (Simplified) | MGT-7 (Detailed) | Form-11 (Simpler) | Not Required | Not Required |
| Mandatory Audit | If T/O > ₹2 Cr | Always Mandatory | If T/O > ₹40 Lakh | If T/O > ₹1 Cr | If T/O > ₹1 Cr |
| AGM Required | ✘ Not Required | ✔ Mandatory | ✘ Not Required | ✘ Not Required | ✘ Not Required |
| Board Meeting | Min 1 every 6 months | Min 4 per year | As per LLP Agmt | Not Applicable | Not Applicable |
| Director KYC (DIR-3) | ✔ Yes (Sept 30) | ✔ Yes | Not Applicable | Not Applicable | Not Applicable |
| ITR Form | ITR-6 | ITR-6 | ITR-5 | ITR-4 / ITR-3 | ITR-5 |
| Compliance Complexity | Low–Medium | High | Medium | Very Low | Low |
| Penalty Risk | Medium | High | Medium | Low | Low |
| Number of Members | 1 Only | 2–200 | Min 2 | 1 | 2–50 |
Documents Needed
Documents Required for OPC Annual Compliance
Keep these documents ready for a smooth and timely compliance process.
Don't Ignore This
Penalties for Non-Compliance of OPC Annual Filings
Missing a compliance deadline is never "small" penalties compound daily with no upper cap under the Companies Act.
₹100 / Day
No maximum cap. Accumulates from the day after due date. A 6-month delay on two forms = ₹36,000+
₹5,000
Flat penalty per director. DIN gets deactivated director cannot sign forms until KYC is done.
₹5,000–₹10,000
Under Section 234F. Also attracts interest under 234A, 234B, 234C on unpaid tax.
₹50 / Day
₹20/day for nil return filers. GSTIN can be suspended/cancelled on prolonged default.
₹25,000 + ₹5K/Day
Applicable if OPC has outstanding loans or deposits. Very stringent under Section 73–76.
Company Closed
Persistent non-compliance can lead to ROC issuing notice for strike-off under Section 248 of the Companies Act.
Simple 5-Step Process
How SSATAX Handles Your OPC Compliance
From document collection to final acknowledgment 100% online, zero hassle.
Free Consultation
Talk to our CA/CS expert. Share your OPC details. Get a compliance checklist.
Document Collection
Upload documents securely through our portal or WhatsApp.
Preparation & Review
Our team prepares accounts, ROC forms, and ITR with expert review.
Digital Filing
All forms filed online on MCA/IT portals with your DSC.
Acknowledgment & Support
Receive filing confirmations. Year-round support for future queries.
Why Choose Us
Why SSATAX - and how are we different from other firms?
We're not just a filing portal - we're your dedicated compliance partner. Here's what truly sets us apart.
Dedicated CA/CS for Every Client
You are not a ticket number. A named expert handles your OPC same person every year, knowing your full history.
Proactive Deadline Alerts
We remind you 30 days, 15 days, and 7 days before every due date no surprises, no last-minute panic.
Transparent & All-Inclusive Pricing
No hidden charges. No "extra fee for this form." One quote covers everything. Lowest price guarantee.
Year-Round Compliance Support
Unlike seasonal consultants who vanish after filing, we are available 365 days for notices, queries, and amendments.
100% Digital Process - No Office Visit Needed
WhatsApp documents, get updates on call/email. Serve clients from Jaipur to Jammu, Mumbai to Manipur.
Forbes-Recognized, 18,000+ Clients Trust Us
Our track record speaks 5,752+ five-star Google reviews, Forbes Modern India recognition, and a 98% client retention rate.
Frequently Asked Questions