Introduction
Under Section 96(1) of the Companies Act, 2013, a One Person Company (OPC) is exempt from holding the mandatory Annual General Meeting (AGM). This is because an OPC is operated only by one shareholder. Even though it is not required to hold the AGM, but still it required to meet all ROC OPC annual compliances. The shareholder of an OPC is required to submit financial statements (via Form AOC-4) within 180 days of the financial year-end. Upon completion of the financial statement submission, you are required to file MGT-7A (annual returns) within 60 days of the deemed AGM date. Let’s dive into this guide to know the due date for OPC ROC filing in 2026, what forms you are required to file, and penalties for non-compliance or not filing.
What is OPC ROC Filing?
The One Person Company (OPC) is required to submit the financial statements and details of the company by a specific deadline to the Registrar of Companies (ROC) under the Companies Act, 2013. OPC submits its financial statements in Form AOC-4 to the ROC. Form MGT-7A is filed to submit the details of ownership and business activities. Beyond the financial statements and annual returns, the director of the company is further required to file the DIR-3 KYC. Maintaining the One Person Company Annual Compliance is even mandatory for dormant/zero-revenue OPCs.
OPC ROC Filing Due Date Checklist
OPC annual compliance starts after the end of the financial year. Here is the complete checklist of ROC OPC filings in 2026:
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MCA details are subject to change with new requirements; visit the Ministry of Corporate Affairs for ROC OPC filing and the Income Tax Department portal for ITR-6 filing.
What Documents Are Required for OPC ROC Form Filing?
To complete the OPC annual compliance, you are required to submit multiple documents, and the documents depend on the specific forms. These are the few major documents that you need to submit during OPC ROC filing:
Form AOC-4 (Financial Statement)
- Balance Sheet & Profit and Loss Account
- Notes to Account
- Report of Auditor
- Board’s Report
- Notice/Minutes of the Entry of Resolution
- DSC (Digital Signature Certificate)
Form MGT-7A (Annual Return)
- Director & Key Managerial Personnel (KMP) list
- Shareholding structuring details
- Nominee details
- Board meeting list
- Details of remuneration
- Penalties/ Punishment details (If any)
Form ADT-1(Auditor Appointment/Re-Appointment)
- Written consent from CA
- Eligibility Certificate from auditor
- Board Resolution copy
- Intimation letter issued by OPC to auditor
DIR-3 KYC (Director KYC)
- Director PAN card
- Director identity proof
- Address proof (Bank statement or utility bill)
- Mobile number and personal email ID
- Class 3 DSC (Digital Signature Certificate)
ITR-6 (Companies with Tax Audit)
- Audited financial statement
- Tax audit report in Form 3CA-CD
- Computation of Income statement
- Details of Bank account
- Shareholder and director details
- Director Class 3 DSC (Digital Signature Certificate)
Penalties for Late or Non-Filing (OPC ROC)
OPC faces hefty statutory and legal penalties for missing the due deadline of ROC compliances. Even late filing of AOC-4 or MGT-7A incurs a cost of ₹100 per day, per form.
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OPC Compliance Exemptions (What OPCs Don't Have to Do)
Unlike a private limited company, an OPC doesn’t have to maintain strict annual compliance formalities. These are the major privileges an OPC gets:
- Under Section 96 of the Companies Act, 2013, an OPC is not required to hold an AGM (Annual General Meeting).
- Only 2 board meeting required to be conducted in a year (only 90 days gap is applicable)
- File the simplified annual return MGT-7A instead of MGT-7.
- Not required to provide the cash flow statement in the financial statements
Conclusion: File Annual Compliance Forms with ROC
Submitting the financial statement via Form AOC-4 and submitting the annual return via MGT-7A is a legal formality in India for a One Person Company (OPC). Form AOC-4 is generally required to be filed within 180 days from the financial year-end (27 September every year), whereas Form MGT-7A is filed within 60 days from the deemed AGM date (29 November every year).
During filing of annual compliance for a one-person company, you must ensure that you file forms on or before the due date and that all documents are updated. Professional CA/CS JustStart helps businesses to meet the OPC annual compliance formalities to file ROC forms on the due date.
Frequently Asked Questions (FAQs)
Q1. What is the due date for Form AOC-4 filing for OPC?
Ans. An OPC is required to file the AOC-4 within 180 days from the end of the financial year. The new due date in 2026 is September 27, 2026.
Q2. Does an OPC need to hold an AGM?
Ans. No, under Section 96, an OPC is exempt from holding an AGM (Annual General Meeting), but it is still required to file the AOC-4 and MGT-7A on deemed dates.
Q3. What is the penalty for late OPC ROC filing?
Ans. Failure to file the OPC ROC forms like MGT-7A or AOC-4 results in an additional ₹100 fee penalty per day with no upper limit.
Q4. What are the annual compliance requirements for an OPC?
Ans. To satisfy the MCA rules, an OPC is required to meet specific annual compliance includes financial statements, completing director KYC, and holding board meetings.
Q5. Is DIR-3 KYC annual or triennial in 2026?
Ans. DIR-3 KYC is no more annual compliance as it has changed to triennial in 2026. The new due date has been changed from 30th September annually to June 30 once every three years.
Q6. Can a dormant OPC skip the ROC filing?
Ans. No, a dormant OPC (One Person Company) cannot skip the ROC filing; however, its regular annual filing requirements are reduced.
Q7. Is an audit report mandatory for an OPC?
Ans. Yes, a statutory audit report is mandatory for an OPC in India. It is required to audit report regardless of turnover or business activity.
Q8. Can I file the DIR-3 KYC without DIN?
Ans. No, you cannot file the DIR-3 KYC without holding a valid DIN (Director Identification Number), as the entire process of filing is to verify the director's KYC details.
Q9. What is the maximum limit of directors in an OPC?
Ans. An OPC can have a minimum of 1 director and a maximum of 15 directors in a One Person Company (OPC).
Q10. Does an OPC need to appoint an auditor?
Ans. Yes, an OPC is required to appoint a statutory auditor like CA or a CA firm, to maintain books of account under the Companies Act, 2013.
