

Update Smarter, Stay Compliant.
| Form | Usage | Due Within | Notes/Legal Reference |
| Form MGT-7A | Annual Return of a One Person Company | Within 60 days from the expiry of 180 days after financial year end | As per Section 92 of the Companies Act and Rule 11(1) of Companies (Management and Administration) Rules 2014. OPCs are not required to hold an AGM; therefore, this 60-day timeline from the end of the six-month period applies. |
| Form AOC-4 (XBRL if applicable) | Filing of Financial Statements (Balance Sheet, P&L, Notes to Accounts, Audit Report etc.) | Within 180 days from end of financial year | Section 137 of the Companies Act 2013 + Rule 12(1) of Companies (Accounts) Rules 2014. Applies even if the OPC had no activity. |
| Form ADT-1 | Intimation of Auditor Appointment or Re-appointment | Within 15 days from appointment of auditor | Section 139(1) and Rule 4(2) of Companies (Audit and Auditors) Rules 2014. Even though OPCs don’t hold AGMs, this form must be filed when an auditor is appointed / re-appointed. |


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