Update Smarter, Stay Compliant.
Every One Person Company (OPC) incorporated in India under the Companies Act, 2013 must file annual returns and financial statements with the Ministry of Corporate Affairs (MCA) for each financial year.
Even if there are no business transactions during the year, annual filing remains mandatory to keep the OPC active and to avoid late fees or penalties.
At CS, the filing is managed end-to-end—right from organizing the financial data and verifying documents to submitting the required forms on the MCA portal—so everything is filed correctly and within due dates.
| 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. |
Documents required for OPC Filing
Yearly compliance for LLPs including Form 11 and Form 8 with MCA.
Annual ROC compliance for private limited companies including AOC-4 and MGT-7.
Annual compliance requirements for producer companies under Companies Act.
Comprehensive annual filing obligations for public limited companies.
Yearly income tax returns and compliance filings for trusts and NGOs.
