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Corporate Compliance for an OPC

Reviewed by CA and CS Team, Patron Accounting LLP ICAI & ICSI Registered| 15+ Years Experience| Last Updated: Verify Credentials →

Service: Complete annual compliance for a One Person Company, managed end to end.

Fees: OPC compliance starting from INR 4,999 per year (Exl GST and Govt. Charges).

Covers: AOC-4, the abridged MGT-7A, the audit, director KYC and the income tax return.

Lighter: No AGM, a 180-day AOC-4 window and only a half-yearly board meeting.

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OPC Compliance: Overview and Quick Summary

📌 TL;DR - OPC Compliance Services at a Glance

A One Person Company is a company, so it has annual ROC compliance, but a lighter version. It is exempt from holding an AGM, files Form AOC-4 within an extended 180 days of the year end, files the abridged annual return MGT-7A, holds just one board meeting in each half of the year, and a single-director OPC simply records resolutions in the minutes book. Its accounts are still audited, and it files ITR-6 and DIR-3 KYC. Even a dormant OPC must file.

Filing	Form	Due
Financial statements	AOC-4	180 days of FY end
Annual return	MGT-7A	60 days of deemed AGM
Auditor intimation	ADT-1	On appointment
Director KYC	DIR-3 KYC	30 September
Income tax return	ITR-6	31 October
AGM	Not required	Section 96 exempt
Board meetings	One per half-year	90-day gap

This page is the complete picture of corporate compliance for an OPC, the lightest of the company forms, and it routes you to each OPC service. When you want it all handled on a single retainer, our team runs the full OPC calendar for you. If you outgrow the single-member form, we also handle the conversion to a private limited company.

To set up a new OPC, see our One Person Company registration service, and for the mandatory annual audit, our statutory audit service.

What Is OPC Compliance?

OPC compliance is everything a One Person Company must do each year to stay in good standing under the Companies Act, the ROC filings, the audit, the income tax return, the director KYC and the basic governance. An OPC is a full company in law, with a single member, so it carries company-style compliance, but the Act gives it several relaxations that make the load lighter than a regular private company.

The defining feature of OPC compliance is that it is reduced, not removed. There is no AGM, the AOC-4 deadline is longer, the annual return is abridged, and a single director need not hold formal meetings, but the core filings and the audit still apply, and missing them carries the same daily late fees.

Key Terms for OPC Compliance:

AOC-4: The form to file the OPC’s financial statements, due within 180 days of the year end.
MGT-7A: The abridged annual return for OPCs and small companies, simpler than MGT-7.
Deemed AGM date: The date by which an AGM would have been held, used to set the MGT-7A deadline.
Nominee: The person named in Form INC-3 who takes over the OPC on the member’s death.
Section 446B: The provision giving OPCs and small companies reduced penalties.

AOC-4 Window 180 days

How OPC Compliance Is Lighter

An OPC keeps a corporate identity while shedding several of the heavier company obligations.

No AGM: An OPC is exempt from holding an annual general meeting under Section 96.
Extended AOC-4: The financial statements are due within 180 days of the year end, not 30 days from an AGM.
Abridged annual return: The OPC files MGT-7A, a shorter form than MGT-7.
Lighter board meetings: Only one board meeting in each half of the year, and a single-director OPC records resolutions in the minutes book instead.
Reduced penalties: As a small company, an OPC often benefits from the reduced penalties under Section 446B.

The OPC Annual Compliance Map

These are the recurring filings every OPC must complete each year.

AOC-4, financial statements: Within 180 days of the financial year end, with the audited accounts.
MGT-7A, annual return: The abridged return, within 60 days of the date the AGM would have been held.
Statutory audit: By a chartered accountant, mandatory for every OPC, before the filings.
ADT-1, auditor: To intimate the auditor’s appointment.
DIR-3 KYC, director KYC: By 30 September, to keep the director’s DIN active.
ITR-6, income tax: Filed even if there is no income, with the audit report.
DPT-3 and MSME-1: By 30 June and half-yearly respectively, where applicable.

What the OPC Retainer Covers

Service	What We Do
AOC-4 and MGT-7A	We file the financial statements in AOC-4 within 180 days and the abridged annual return MGT-7A on time.
Statutory Audit Coordination	We coordinate the mandatory statutory audit by a chartered accountant each year.
ADT-1 and Director KYC	We file ADT-1 for the auditor and the director’s DIR-3 KYC by 30 September.
Income Tax Return (ITR-6)	We file the OPC income tax return in Form ITR-6, even where the income is nil.
DPT-3, MSME-1 and Minutes	We file DPT-3 and MSME-1 where applicable and maintain the minutes book.
Event Filings and Tracking	We handle the event-based filings and track every deadline through the year.

Our Process

How OPC Compliance Runs Through the Year

How Patron runs the lighter OPC calendar, from the minutes book to AOC-4, MGT-7A, KYC and any conversion.

Step 1

Plan the Calendar

We map the AOC-4, MGT-7A, KYC and ITR deadlines from the start of the year.

All deadlines From year start

Plan 01

Step 2

Maintain the Record

We keep the minutes book and the half-yearly board resolutions in order.

Minutes book Half-yearly

Record 02

Step 3

Coordinate the Audit

We work with the auditor so the accounts are finalised and audited in time.

Mandatory audit In good time

Audit 03

Step 4

File AOC-4 and MGT-7A

We file the financial statements within 180 days and the abridged annual return on time.

180-day AOC-4 Abridged MGT-7A

Filings 04

Step 5

Complete KYC and ITR

We complete the director’s KYC and file ITR-6 in its window.

DIR-3 KYC ITR-6

KYC + ITR 05

Step 6

Handle Events

We file event-based forms, and where you convert, we manage the move to a private limited company.

Event forms Conversion

Events 06

Information Required for OPC Compliance

Financial statements and books for the year.
Member and nominee details.
Director DIN and KYC details.
Auditor details and consent.
Bank statements and transaction records.
Records of any events during the year.

Need the full checklist? We share a tailored OPC compliance checklist when you engage us.

Common OPC Compliance Challenges and Solutions

Challenge	Impact	How Patron Accounting Solves It
Assuming one owner means no compliance	An OPC is a company and must comply with corporate law, even with a single owner. We run the full, if lighter, compliance so nothing is missed.
Thinking no AGM means no obligations	The AGM exemption removes one requirement, not the filings. AOC-4, MGT-7A, the audit and KYC still apply, and we handle them all.
Believing an OPC is audit-exempt	Every OPC must have its accounts audited, regardless of turnover. We coordinate the statutory audit each year.
Treating a dormant OPC as exempt	A dormant or zero-income OPC must still file its annual forms. We keep even an idle OPC current to avoid penalties.

OPC Compliance Fees

Fee Component	Amount
Patron Accounting Professional Fees (annual retainer)	Starting from INR 4,999 per year (Exl GST and Govt. Charges)
Scope of the retainer	AOC-4, the abridged MGT-7A, ADT-1, director KYC, the ITR-6 return, and the routine event-based filings and minutes
Statutory audit fee and MCA filing fees	Confirmed as part of the engagement scope
Major events such as conversion to a private limited company	Confirmed as part of the engagement scope

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

The statutory audit fee, the MCA filing fees, and major event-based matters such as a conversion to a private limited company are confirmed as part of the engagement scope. As a small company, an OPC enjoys the lighter regime and reduced penalties within the fee. Contact us for a detailed quote.

Get a free OPC Compliance consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

The OPC Compliance Year at a Glance

Stage	Estimated Timeline
AOC-4, financial statements	Within 180 days of the year end (around late September for a March year end)
DIR-3 KYC, director KYC	By 30 September
MGT-7A, annual return	Within 60 days of the deemed AGM date (around late November)
ITR-6, income tax return	In its window; DPT-3 by 30 June, MSME-1 half-yearly where applicable
AGM	Not required for an OPC (Section 96 exempt)

The OPC year is lighter but still has a rhythm. There is no AGM to schedule, the financial statements in AOC-4 are due within 180 days of the year end, around late September for a March year end, and the abridged MGT-7A follows within 60 days of the date an AGM would have been held, around late November. The director KYC falls by 30 September and the income tax return in ITR-6 in its window, with DPT-3 by 30 June and MSME-1 each half-year where they apply. The longer AOC-4 window is a real benefit, but the audit must still be completed in time, so planning ahead keeps the OPC penalty-free.

Key Benefits

Why Use a Managed OPC Retainer

The Lighter Regime Applied Correctly

The OPC relaxations, no AGM, the 180-day AOC-4 window and the half-yearly board rule, are applied correctly so you claim every benefit you are due.

AOC-4 and MGT-7A Filed on Time

The financial statements and the abridged annual return are filed within their windows, avoiding the uncapped daily late fees.

Statutory Audit Coordinated

The mandatory statutory audit is coordinated with the auditor and completed in good time before the AOC-4 deadline.

Director KYC Never Missed

The director’s DIR-3 KYC is filed by 30 September every year, keeping the DIN active and the filings unblocked.

Even an Idle OPC Kept Current

A dormant or zero-income OPC is still filed every year, avoiding penalties and the disqualification rules.

Qualified CA and CS Team

Handled by a qualified CA and CS team, with conversion to a private limited company managed if you grow.

Trusted by Businesses Across India

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"As a solo founder I run an OPC, and Patron handles all my filings, the AOC-4, the MGT-7A and the audit, for a simple yearly fee." - Member, OPC, Pune.

"When my OPC grew, Patron converted it to a private limited company and kept the compliance seamless." - Founder, OPC, Gurugram.

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With offices in Pune, Mumbai, Delhi, and Gurugram, Patron Accounting serves businesses across India - both in-person and remotely.

OPC Compliance Compared with a Private Company

Factor	OPC	Private Company
AGM	Not required	Required, six months
AOC-4	180 days of year end	30 days of AGM
Annual return	MGT-7A	MGT-7 or 7A
Board meetings	One per half-year	Four, or two if small

OPC Services and Filings

This hub routes to each OPC-related service.

One Person Company Registration to set up a new OPC.
Statutory Audit for the mandatory annual audit.
Appointment of Auditor for the auditor appointment and ADT-1.
Director KYC for the annual DIR-3 KYC.
Private Limited Company Compliance if you convert to a private limited company.
Compliance Calendar to track every OPC deadline.

Where the founder outgrows the single-member form, the OPC to private limited conversion is handled by our conversion service, which this hub routes to.

Legal and Compliance Framework

No AGM and the filing deadlines: A One Person Company under Section 2(62) of the Companies Act, 2013 is exempt from holding an annual general meeting under Section 96, and as a result it files its financial statements in Form AOC-4 within 180 days of the close of the financial year, an extended window compared with the 30 days from the AGM that applies to other companies, and files the abridged annual return in Form MGT-7A within 60 days of the date on which the annual general meeting would have been held.

Board meetings and a single director: An OPC must hold at least one meeting of its board in each half of the calendar year, with a gap of not less than ninety days between the two, while Sections 173 and 174 do not apply to an OPC that has only one director, who instead records every resolution in the minutes book, signed and dated, in place of a formal meeting.

Audit and other annual filings: Every OPC must appoint an auditor, with ADT-1 filed to intimate the appointment, and have its financial statements audited by a chartered accountant regardless of turnover, so an OPC is not audit-exempt, and it files its income tax return in Form ITR-6 even where its income is nil, completes DIR-3 KYC for the director by 30 September, and files DPT-3 by 30 June and the half-yearly MSME-1 where these apply.

Small company benefits: Most OPCs fall within the small company thresholds, and so benefit from the reduced penalties under Section 446B, while still being required to complete every annual filing, the obligation arising from the company’s registration and not from whether it carries on business, so even a dormant OPC must file.

Refer to the MCA portal for the forms and to the Companies Act on IndiaCode for the provisions.

What annual compliance must an OPC do?

A One Person Company must, every year, file Form AOC-4, its financial statements, within 180 days of the financial year end, file the abridged annual return MGT-7A within 60 days of the date the AGM would have been held, have its accounts audited, file its income tax return in Form ITR-6, and complete DIR-3 KYC for the director by 30 September. DPT-3 and the half-yearly MSME-1 apply where relevant. There is no AGM, but all of these filings are mandatory, even for a dormant OPC.

Does an OPC have to hold an AGM?

No. A One Person Company is exempt from holding an annual general meeting under Section 96 of the Companies Act, 2013. This is one of its main relaxations. However, the exemption does not remove the related filings, the OPC still files its financial statements in AOC-4 within 180 days of the year end and the abridged annual return MGT-7A within 60 days of the date the AGM would have been held, so the filing obligations continue even though no meeting is held.

Does an OPC file MGT-7 or MGT-7A?

An OPC files MGT-7A, the abridged annual return form for One Person Companies and small companies, not the full MGT-7. MGT-7A is shorter and simpler, capturing the registered office, shares and director details. It is filed within 60 days of the date on which the annual general meeting would have been held, which for a March year end usually falls around late November. The abridged return is part of what makes OPC compliance lighter than a regular private company.

Is a statutory audit mandatory for an OPC?

Yes. Every One Person Company must appoint an auditor and have its financial statements audited by a chartered accountant each year, regardless of its turnover or whether it made a profit. The AGM exemption and the lighter return do not extend to the audit, which remains a mandatory part of OPC compliance. The audited accounts are then filed in AOC-4, so an OPC should plan to complete its audit in good time before the 180-day deadline.

When are an OPC’s filings due?

An OPC files Form AOC-4 within 180 days of the financial year end, which for a 31 March year end is around late September, and the abridged annual return MGT-7A within 60 days of the date the annual general meeting would have been held, around late November. Director KYC is due by 30 September, the income tax return in ITR-6 in its window, DPT-3 by 30 June, and MSME-1 each half-year where applicable. The 180-day AOC-4 window is longer than the company norm.

Does a single-director OPC need board meetings?

An OPC must hold at least one board meeting in each half of the calendar year, with a gap of not less than 90 days. However, where the OPC has only one director, Sections 173 and 174 of the Companies Act do not apply, so the sole director does not hold a formal meeting and instead records every resolution in the minutes book, signed and dated. This keeps the governance simple while still maintaining a proper record, which the filings rely on.

Does a dormant OPC still need to file?

Yes. The compliance obligation arises from the One Person Company being registered, not from whether it does business. A dormant or zero-income OPC must still file its AOC-4, MGT-7A and ITR-6, have its accounts audited, and complete the director’s KYC. Assuming that no activity means no filing is a common and costly mistake, because the daily late fees and the disqualification rules apply regardless. Even an idle OPC should be kept current.

Can you handle all of our OPC compliance?

Yes. Our OPC compliance retainer handles the entire calendar, the AOC-4 and the abridged MGT-7A, the statutory audit coordination, ADT-1, the director KYC, the income tax return in ITR-6, DPT-3 and MSME-1 where they apply, and the minutes book and event-based filings. We apply the OPC relaxations and the small company reduced penalties, track every deadline, and, if you outgrow the single-member form, manage the conversion to a private limited company, all from a starting fee of 4,999 rupees a year.

OPC ki compliance kya hai?

OPC har saal AOC-4 (180 din me), abridged MGT-7A, audit, ITR-6 aur director KYC file karti hai, AGM ki zaroorat nahi hoti, aur half-year me ek board meeting honi chahiye.

OPC me AGM hoti hai kya?

Nahi, OPC ko Section 96 ke tahat AGM se chhoot hai, lekin AOC-4 aur MGT-7A filing phir bhi karni hoti hai.

Quick Answers

Financial statements? AOC-4, within 180 days of year end.

Annual return? MGT-7A, abridged.

AGM? Not required, Section 96 exempt.

Audit? Mandatory for every OPC.

Why Stay on Top of It

OPC compliance is light, but it is still company compliance. The AGM exemption and the longer AOC-4 window make it easy to assume there is little to do, which is exactly when a deadline slips. Late filing of AOC-4 or MGT-7A attracts 100 rupees per day per form with no cap, a missed KYC deactivates the DIN, and the audit must still be done each year. A managed retainer applies the relaxations you are due, files everything on time, and keeps your OPC clean.

Set up your OPC compliance - Call +91 945 945 6700 or WhatsApp us. We respond within 2 hours.

Set Up OPC Compliance with Patron Accounting

Corporate compliance for an OPC is the lightest of the company regimes, no AGM, an extended 180-day AOC-4 window, the abridged MGT-7A, and only a half-yearly board meeting, with a single director recording resolutions in the minutes book.

But it is still company compliance, the audit is mandatory, the income tax return and KYC are due, and even a dormant OPC must file. This page maps the whole picture and routes you to each OPC service, including conversion if you grow. Patron Accounting, with a qualified CA and CS team and offices in Pune, Mumbai, Delhi and Gurugram, runs the full OPC calendar on a single retainer from 4,999 rupees a year.

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In-person and remote One Person Company compliance support from our offices in Pune, Mumbai, Delhi and Gurugram.

OPC Services

Setup, audit, KYC and conversion

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Content Created: 3 June 2026 | Last Updated: | Next Review: 4 September 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed at least yearly and updated whenever the OPC compliance rules, the AOC-4 180-day window, the MGT-7A abridged return, the board meeting relaxations, the audit requirement, or the small company penalty provisions change. Freshness Tier 1.

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