Post-Company Formation Filings and Compliances for One Person Company (OPC) in India (2025)
Starting your own company as a single founder is now simpler than ever. Thanks to the One Person Company (OPC) concept under the Companies Act, 2013, you can enjoy the advantages of a Private Limited Company while being the sole owner.
But once the incorporation certificate arrives, the real responsibility begins — filings and compliances. Every OPC registered in India must comply with the MCA, Income-Tax, and GST laws to remain active and penalty-free.
This guide explains every post-formation compliance for OPCs, including due dates, forms, and the latest provisions applicable in FY 2024-25 / 2025-26.
1. Understanding an OPC
An OPC is a hybrid business structure that combines the simplicity of a sole proprietorship with the credibility and legal protection of a company. It allows a single individual to incorporate a company with limited liability and a separate legal identity.
Key features of an OPC:
Provides limited liability protection to the owner.
Recognized as a separate legal entity.
Can own property, sue or be sued in its own name.
Post-2021 amendments allow NRIs (Indian citizens) to form OPCs.
No compulsory conversion thresholds anymore — conversion is voluntary.
2. Mandatory Filings After Incorporation
Once your OPC is registered, several filings must be made within specific time limits to activate and maintain the company status.
a) Form INC-20A – Declaration of Commencement of Business
Due Date: Within 180 days of incorporation.
Attachment: Bank statement showing capital deposit.
Penalty: ₹50,000 on company and ₹1,000 per day on the director for delay.
Note: Business cannot legally commence without filing INC-20A.
b) Appointment of First Auditor (Form ADT-1)
Who: Every OPC must appoint a statutory auditor within 30 days of incorporation.
Filing: File ADT-1 with ROC within 15 days of appointment.
Penalty: Non-appointment can result in additional fines and non-acceptance of financials.
c) Annual Filing – AOC-4 (Financial Statements)
Purpose: Submission of audited Balance Sheet, Profit & Loss Account, and notes to accounts.
Due Date for OPC: Within 180 days from the close of the financial year (no AGM required).
Example: For FY 2024-25 (ending 31 March 2025), the AOC-4 filing due date is 27 September 2025.
Penalty: ₹100 per day of delay after due date.
d) Annual Return – MGT-7A
Due Date: Within 60 days after AOC-4 filing. (Practically late November 2025 for FY 2024-25.)
Filing Type: MGT-7A is a simplified form designed exclusively for OPCs and small companies.
e) Director KYC – DIR-3 KYC / KYC-WEB
Who: Every director with an active DIN.
Due Date: 30 September each year.
Penalty: ₹5,000 if not filed, and DIN will be deactivated until compliance.
f) Return of Deposits – DPT-3
Purpose: Reports all loans, deposits, or advances (including unsecured loans).
Due Date: 30 June every year.
Applicability: Mandatory even if the company has no deposits (“nil return”).
g) MSME-1 – Disclosure of Delayed Payments
Purpose: Report outstanding payments to MSME vendors exceeding 45 days.
Due Dates:
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For April–September: 31 October
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For October–March: 30 April
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Applicability: Only if the supplier is registered as an MSME under Udyam.
3. Annual Compliance Summary for OPC
| Compliance | Form | Due Date | Purpose |
|---|---|---|---|
| Commencement of Business | INC-20A | Within 180 days | Confirm capital received |
| Appointment of Auditor | ADT-1 | Within 15 days of appointment | Appoint first auditor |
| Financial Statements | AOC-4 | 180 days from FY end | File audited accounts |
| Annual Return | MGT-7A | 60 days after AOC-4 | File company details |
| Director KYC | DIR-3 KYC | 30 September | Verify director details |
| Return of Deposits | DPT-3 | 30 June | Report loans/deposits |
| MSME Payment Disclosure | MSME-1 | 30 April / 31 October | Disclose delayed MSME payments |
4. Statutory and Operational Compliances
Beyond ROC filings, every OPC must maintain statutory and financial discipline throughout the year.
Statutory Audit: Audit by a Chartered Accountant is compulsory each year, regardless of turnover.
Books of Accounts: Maintain ledgers, invoices, bank statements, and vouchers at the registered office.
Board Meetings:
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If there is only one director, board meetings are not mandatory.
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If there is more than one, hold one meeting in each half-year with a 90-day gap.
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AGM: Not required for OPCs; written resolutions suffice.
5. Income Tax Filings for OPC
| Compliance | Frequency / Due Date | Details |
|---|---|---|
| Tax Audit (if applicable) | Before ITR due date | Based on turnover limits under Income-tax Act |
| TDS Payment | 7th of next month | Deposit deducted tax |
| TDS Return (24Q / 26Q) | 31 Jul / 31 Oct / 31 Jan / 31 May | Quarterly |
| Advance Tax | 15 Jun / 15 Sep / 15 Dec / 15 Mar | Four instalments |
| Income Tax Return (ITR-6) | 31 October each year | File company’s annual return electronically |
Even small OPCs with nil income must file their ITR on time to avoid late-fee under Section 234F.
6. GST Filings (If Registered)
If your OPC’s turnover crosses ₹40 lakh (goods) or ₹20 lakh (services), or you engage in interstate supply, GST registration becomes mandatory.
| Form | Purpose | Due Date |
|---|---|---|
| GSTR-1 | Outward supply details | Monthly / Quarterly |
| GSTR-3B | Summary of tax liability | Monthly / Quarterly |
| GSTR-9 / 9C | Annual GST return & reconciliation | 31 December (following FY) |
Maintaining reconciliations between books, GSTR-1, and GSTR-3B is crucial to avoid ITC mismatch or notices.
7. FEMA / RBI Compliances (If Foreign Investment Exists)
If your OPC receives or transfers foreign investment, you must comply with FEMA reporting norms.
| Form | Purpose | Due Date |
|---|---|---|
| FC-GPR | Reporting foreign share allotment | Within 30 days of allotment |
| FC-TRS | Reporting share transfer between resident & non-resident | Within 60 days |
| FLA Return | Annual foreign assets/liabilities report | By 15 July each year |
8. Common Compliance Mistakes by OPC Founders
Missing INC-20A filing: ROC can mark your company as inactive.
Not appointing an auditor: Financial statements cannot be validated.
Skipping DIR-3 KYC: Director’s DIN becomes inactive.
Late AOC-4 / MGT-7A filings: ₹100 per day per form penalty.
Ignoring DPT-3 and MSME-1: Non-filing triggers automatic late fees.
Assuming audit not required for small OPCs: Every OPC must get audited annually.
Neglecting board resolutions: All decisions should be recorded in writing.
9. OPC Annual Compliance Calendar 2025
| Timeline | Action |
|---|---|
| Within 30 days | Appoint auditor, record in board resolution |
| Within 180 days | File INC-20A (Commencement of Business) |
| 30 June | File DPT-3 |
| 30 September | File DIR-3 KYC |
| 27 September 2025 (Approx.) | File AOC-4 |
| Late November 2025 (Approx.) | File MGT-7A |
| 30 April / 31 October | File MSME-1 (if applicable) |
| 31 October | File ITR-6 |
| 15 July | File FLA Return (if foreign investment) |
10. Why OPC Compliance Is Critical
Keeps your company legally active under MCA records.
Protects the limited liability benefit of the owner.
Builds trust and credibility with banks, vendors, and investors.
Helps avoid daily penalties and late-fee accrual.
Maintains a clean record for future conversion to a Private Limited Company.
11. Penalties for Non-Compliance
| Default | Penalty / Consequence |
|---|---|
| Failure to file INC-20A | ₹50,000 + ₹1,000 per day for each director |
| Delay in AOC-4 / MGT-7A | ₹100 per day per form |
| Non-filing of DIR-3 KYC | ₹5,000 + DIN deactivation |
| Ignoring DPT-3 / MSME-1 | ₹10,000 + daily late fee |
| Repeated defaults | ROC may strike off the company |
12. Best Practices to Stay 100% Compliant
Prepare a compliance calendar immediately after incorporation.
Maintain digital records of all filings and challans.
Conduct quarterly reviews with your auditor or compliance partner.
Use a company email ID for all MCA and GST correspondence.
Don’t ignore small filings — even a nil DPT-3 or MSME-1 must be submitted.
Ensure auditor rotation / re-appointment is done per the Companies Act.
13. How eAuditor Office Helps OPCs Stay Compliant
At eAuditor Office, we manage complete compliance for OPCs across India:
ROC filings (INC-20A, AOC-4, MGT-7A, DPT-3, DIR-3 KYC)
Income-tax filing and audit coordination
GST registration and monthly return management
FEMA and FLA reporting for cross-border founders
Compliance calendars and due-date tracking
We ensure every filing is accurate, on time, and aligned with the latest MCA and CBDT updates — so founders can focus on business growth while we handle compliance.
👉 Book a free OPC Compliance Consultation
📧 hello@eauditoroffice.com | 🌐 www.eauditoroffice.com
FAQs on OPC Compliances
1. Is audit mandatory for an OPC?
Yes. Every OPC must get its accounts audited by a Chartered Accountant annually, irrespective of turnover.
2. Does an OPC need to hold an AGM?
No. AGM is not mandatory. All resolutions can be recorded in writing and signed by the sole member.
3. What is the due date for OPC annual filings?
AOC-4: Within 180 days from FY end (around 27 Sept).
MGT-7A: Within 60 days after AOC-4 (around late Nov).
DIR-3 KYC: 30 Sept.
DPT-3: 30 June.
4. Is there a threshold for converting OPC to Private Limited?
No. The earlier ₹50-lakh capital or ₹2-crore turnover thresholds were removed in 2021. Conversion is voluntary and can be done anytime.
5. What happens if OPC compliances are not done?
The ROC can mark the company as inactive, impose heavy penalties, and directors’ DINs can be deactivated. Continuous non-filing can lead to strike-off.
Final Takeaway
Compliance may not feel glamorous, but it’s the foundation of business trust and credibility. Staying compliant ensures your OPC remains active, investment-ready, and legally safe.
