The annual filings
Every OPC files these each year, regardless of turnover or activity.
- ADT-1 within 15 days of the deemed AGM date
- AOC-4 within 180 days of FY close (27 September)
- MGT-7A within 60 days
- ITR-6 by 31 October in audit cases
OPC Annual Compliance
OPC annual filing - AOC-4 and MGT-7A.
A One Person Company gets one meaningful concession: it does not have to hold an annual general meeting. Almost every other compliance a private limited company carries, an OPC carries too, including a mandatory statutory audit regardless of turnover. The deadlines are also different, and because they run from the financial year end rather than an AGM date, they are easy to get wrong.
Qualified CA / CS partnersAOC-4 by 27 September for a 31 March year endBest for: One Person Companies
Starting at
₹9,999 per year onwards
OPC compliance
One Person Companies
No AGM required (Section 96(1))
AOC-4 within 180 days of FY close
Statutory audit mandatory at any turnover
MGT-7A abridged annual return
Timeline
AOC-4 by 27 September for a 31 March year end
What it is
OPC compliance, explained in plain English.
Section 96(1) of the Companies Act, 2013 exempts a One Person Company from the requirement to hold an annual general meeting. That exemption creates a drafting problem, because AOC-4 and MGT-7 are ordinarily due by reference to the AGM date. The Act solves it by giving the OPC its own dates, and this is where most OPC compliance goes wrong: people apply the private limited company timeline of 30 October and 29 November, which is not what applies.
TL;DR
AOC-4 is due 180 days from the close of the financial year under the second proviso to Section 137(1) - for a 31 March year end, 27 September. MGT-7A follows within 60 days. Before AOC-4 can be filed the financial statements must be adopted by the member, by a resolution entered in the minutes book, on or before the filing date.
Key terms
The vocabulary you'll see on the portal.
Deemed AGM date
An OPC holds no AGM, so ADT-1 and the adoption of accounts are referenced to a deemed date - ordinarily 30 September for a 31 March year end.
MGT-7A
The abridged annual return an OPC files in place of MGT-7, due within 60 days.
Form INC-4
The filing intimating a change of nominee, or withdrawal of consent by the existing nominee. Not annual, but the OPC-specific event filing that gets forgotten.
Statutory audit
Mandatory for an OPC at any turnover under Section 137, with the auditor's report under Section 143(3) a required attachment. Separate from tax audit under Section 44AB.
Routes & scenarios
Match the situation to the right fix.
Statutory audit - no threshold
An OPC with nil turnover, nil expenses and a dormant bank account still requires a statutory audit and an auditor's report.
- First auditor appointed by the board within 30 days of incorporation
- Auditor's report under Section 143(3) is a mandatory attachment
- Separate from tax audit under Section 44AB
- An OPC almost always needs the first, usually not the second
Board meetings and the nominee
A single-director OPC enters resolutions in the minutes book. More than one director brings a lighter meeting requirement than a private limited company.
- Two or more directors: one meeting per half calendar year
- Gap of not less than 90 days between the two
- Nominee named in the memorandum
- Any change intimated in Form INC-4
The process
OPC compliance - from kickoff to confirmation.
01
Accounts and audit
Books finalised and the statutory audit completed. The auditor's report under Section 143(3) is a mandatory attachment to AOC-4.
02
Adoption by the member
The financial statements are adopted by a resolution entered in the minutes book and signed by the member, on or before the AOC-4 filing date. The form asks for the date of adoption and an inconsistent date causes resubmission.
03
File AOC-4 and MGT-7A
AOC-4 within 180 days of the financial year close, then MGT-7A within 60 days. ADT-1 where the auditor is appointed or reappointed.
04
Tax and KYC
ITR-6 by 31 October in audit cases, and DIR-3 KYC for the director.
Documents required
What we'll need from you.
Upload via our secure portal. We pre-check every scan before filing - cuts portal rejections by ~90%.
Books of account for the financial year
Audited financial statements and the auditor's report
Minutes book with the member's resolution adopting the accounts
Prior year AOC-4 and MGT-7A, where applicable
Auditor details and consent, for ADT-1
DSC of the director
DIN and KYC status of the director
OPC compliance FAQ
Common questions, answered by partners.
Still unsure if OPC compliance is right for your case? Book a free 20-minute consult - a senior CA / CS will walk you through your specifics.
Still have questions?
Book a free 20-minute consult with a senior partner - we'll walk through your case and outline next steps.
Talk to a partner →No. Section 96(1) exempts a One Person Company from holding an annual general meeting. Because of that, AOC-4 and MGT-7A run on their own dates rather than from an AGM date.
Ready when you are
Let's get your OPC compliance sorted this week.
A senior CA / CS will get on a call with you, confirm scope and start the work - usually within 24 hours.