OPC Compliance Calendar 2026: MCA Due Dates & Annual Filings

Last Updated on August 25, 2026

An OPC (One Person Company) is a privately held company that has been incorporated by only one member. It enables the member to work through a separate legal entity with limited liability and corporate identity. There are many requirements under the Companies Act, 2013, to be fulfilled by an OPC every year, at certain events and for taxes.

The financial year end for the majority of OPCs in India is 31st March. Hence, major compliance dates for 2026 will be with respect to the financial year 2025-26. The key annual submissions include:

• AOC-4: Financial Statements
• MGT-7A: Annual return of an OPC or small company.
• DIR-3 KYC: Director Identification number KYC, if applicable.
• DPT-3: Return of Deposits or Specified Outstanding Amount, if applicable.
• MSME Form I: Half-Yearly Return for Delayed Payment to micro and small enterprises, if applicable.
• Other Income Tax, GST, TDS and regulatory returns: Depending on the OPC operations.

This compliance calendar is prepared for business owners, founders, directors and the compliance team of Indian OPCs. It will help them understand MCA compliance dates, requirements, conditional filings and consequences of late filings.

OPC Compliance Calendar

An OPC compliance calendar is a schedule containing the statutory filing dates, approvals, meetings, payments, returns and documentation required from a One Person Company during a financial year. Understanding these requirements is also important for businesses considering OPC registration, as it helps them plan ongoing OPC annual compliance and avoid late filing penalties.

It may include:

• MCA annual filings.
• Board-related records.
• Financial statements.
• Annual return.
• Director KYC.
• Deposit-related returns.
• MSME reporting.
• Tax returns.
• GST returns.
• TDS payments and statements.
• Labour-law filings.
• Event-based filings.

Why is OPC Compliance Important?

The MCA filings are statutory obligations. Even though the OPC will have only one member, it still needs to submit its financial statements or annual return. Section 92 of the Companies Act discusses the annual return, whereas Section 137 discusses the filing of financial statements to the Registrar.

A compliant OPC can easily:

• Open and maintain business bank accounts.
• Apply for loans and credit facilities.
• Enter into business contracts.
• Prove its existence legally.
• Conduct due diligence.
• Establish confidence with the vendors and customers.

Who Needs to Follow the OPC Compliance Calendar?

This calendar is relevant to:

• Existing OPCs.
• Newly incorporated OPCs.
• OPC directors.
• Sole members.
• Accountants and finance teams.
• Company secretaries and compliance professionals.
• Businesses planning to convert an OPC into a private company.

OPC Compliance Requirements for 2026

Compliance applies from incorporation and continues until the company is legally closed, converted or struck off. Newly incorporated OPCs may have additional first-year obligations, such as:

• Appointment of the first auditor.
• INC-20A, where applicable.
• Registered-office verification.
• First financial statements.
• Nominee-related filings.
• Commencement and business-related registrations.

Eligibility and Conditions of OPC Compliance

A basic OPC should have:

• One eligible member.
• A nominee as per rule.
• At least one director.
• Registered Office.
• Books and records as per law.
• Account Books.
• Resolutions of Board of Directors and Members, if any.
• Auditor if required.
• Valid PAN, Bank and Tax registrations.

Mandatory compliance criteria

The OPC must:

• Prepare financial statements.
• Get accounts audited where required.
• File financial statements with the ROC.
• File the annual return.
• Complete director KYC where applicable.
• Maintain statutory records.
• File event-based forms when changes occur.
• File tax and GST returns where applicable.

Documents Required for OPC Compliance

1. Financial and accounting documents

• Trial balance.
• General ledger.
• Bank statements.
• Sales and purchase records.
• Debtor and creditor statements.
• Fixed-asset register.
• Stock records, where applicable.
• Loan and repayment statements.
• Expense records.
• GST and TDS records.
• Payroll records, where applicable.

2. Corporate documents

• Certificate of Incorporation.
• Memorandum of Association.
• Articles of Association.
• PAN and TAN.
• CIN details.
• Registered-office proof.
• Previous MCA filing acknowledgements.
• Board resolutions.
• Member resolutions.
• Statutory registers.
• Share certificate.
• Nominee consent and change records.

OPC MCA Due-Date Calendar 2026

The following calendar focuses primarily on FY 2025-26 and the 2026 calendar year. It includes regular and conditional compliance. A form should be filed only when the relevant legal condition applies.

Month or due date	Form or compliance	Applicability	Important note
Within 30 days of incorporation	First auditor appointment	Every non-government company, subject to the Companies Act	The Board generally appoints the first auditor within 30 days of registration.
Within 180 days of incorporation	INC-20A	Company having share capital, where applicable	Declaration of commencement of business.
30 April 2026	MSME Form I	If reportable payments to micro or small enterprises remained outstanding beyond 45 days for the relevant half-year	Verify the applicable reporting period and current MCA instructions.
30 June 2026	DPT-3	If deposits or specified outstanding amounts are reportable	Return of deposits or relevant amounts outstanding as on 31 March.
30 June 2026	DIR-3 KYC	Applicable DIN holders	As per the MCA notification effective March 31, 2026, DIR-3 KYC frequency has been changed from annual to once every 3 years. This is a significant compliance relief for OPC directors.
27 September 2026	AOC-4 for OPC	All OPCs required to file financial statements	180 days from 31 March 2026. The date should be confirmed on the MCA portal before filing.
31 October 2026	MSME Form I	If the reporting condition applies for the April-September half-year	The MCA identifies the filing as a half-yearly return for qualifying delayed MSME payments. OPCs making delayed payments to MSME suppliers must file MSME Form I; our guide on MSME Form 1 filing explains the half-yearly disclosure obligation.
29 November 2026	MGT-7A	OPCs and eligible small companies	Annual-return due date depends on the applicable deemed-AGM rule and current filing framework. Verify the portal-generated deadline.
Monthly or quarterly	GST returns	GST-registered OPCs	Due date depends on the return, filing frequency, scheme and State.
Monthly or quarterly	TDS statements	OPC deductors	Due dates depend on the quarter and applicable tax rules.
Applicable tax due date	Income-tax return	All OPCs required to file a return	The due date depends on audit status and notifications for the relevant assessment year.

Note: The dates shown for AOC-4 and MGT-7A are commonly calculated for an OPC with a financial year ending 31 March 2026. Government extensions, changes to filing rules, portal computation or the exact deemed-AGM calculation may affect the final date.

How to Calculate MGT-7A Due Date for an OPC

Since an OPC doesn’t hold an AGM, the annual return due date is calculated differently:

Under Section 92(4) of the Companies Act, the annual return must be filed within 60 days from the date on which the AGM was held or ought to have been held.

For an OPC with FY ending March 31, 2026:

• AGM ought to have been held by: September 30, 2026 (within 6 months of FY end)
• 60 days from September 30: November 28, 2026
• MGT-7A is due by November 28, 2026

This is separate from AOC-4 (September 27, 2026); directors and compliance teams must track both deadlines independently.

DIR-3 KYC 2026: Frequency Changed to Every 3 Years

As per the MCA notification effective March 31, 2026, DIR-3 KYC frequency has been changed from annual to once every 3 years. This is a significant compliance relief for OPC directors.

Feature	Previous Rule	From March 2026
Frequency	Annually by September 30	Once every 3 years
Deadline	September 30 each year	September 30 of the applicable year
Late filing penalty	₹5,000 for reactivation	₹5,000 for reactivation
Consequence of missing	DIN deactivated	DIN deactivated

What this means for an OPC director in 2026: If DIR-3 KYC was filed in FY 2024-25 (September 2025), the next filing is due by September 30, 2028, not September 30, 2026.

However, if the DIN was last KYC’d in 2022 or earlier and was not updated in 2023-2025, the director should verify their DIN status on the MCA portal before assuming they’re compliant.

GST Compliance for OPC

If an OPC is registered or becomes liable for registration, it will have to comply with GST provisions. As per the filing regime, the OPC will have to file:

• GSTR-1.
• GSTR-3B.
• CMP-08, if applicable.
• Annual return, if applicable.
• E-invoice/e-way bills, if applicable.

The GST due dates differ depending upon:

• Filing monthly/quarterly.
• Participation in QRMP.
• Principal place of business.
• Classification of the taxpayer.
• Government extension.

The due dates for filing quarterly GSTR-1/GSTR-3B by OPC under QRMP as per the GST Portal QRMP guidelines vary depending upon the relevant period and State category.

TDS Compliance  for OPC

In case of any deductions by the OPC, the OPC shall be required to

• Deduct the amount as per law.
• Deposit the deducted tax in time.
• Quarterly TDS statements to be filed.
• Issue TDS certificates as and when applicable.
• Challan reconciliation and deductee details.

The Income Tax Department says the TDS is normally paid by the seventh day of the following month. In March, the TDS deducted by non-Government deductees is normally payable till 30th April.

Event-Based Filings for OPCs: File When the Event Occurs

Event	Form	Timeline
Change of nominee	INC-4	Within 15 days of change
Change of registered office (same city)	INC-22 (or next annual filing)	As per rules
Change of registered office (different city)	INC-23 + INC-22	Member resolution required
Change of director	DIR-12	Within 30 days
Increase in authorised capital	SH-7	Within 30 days
New charge created	CHG-1	Within 30 days
Charge satisfied	CHG-4	Within 30 days
Conversion to Private Limited	INC-6	When eligible
Nomination consent update (nominee change)	INC-3 (fresh consent)	On change

OPCs frequently miss event-based filings because they focus only on annual forms. A change of nominee is something OPCs must manage carefully and requires Form INC-4 within 15 days. Missing this is a specific OPC compliance gap not faced by other company types.

OPC Compliance Process

1. Check corporate profile: Check the CIN, registered office, directors, members, nominee and authorised signatories.
2. Gather accounting records: Collect bank statements, invoices, ledgers, expenses, loans, assets and liabilities.
3. Close the financial year: Finish bookkeeping, reconciliations and ledger review on the date of 31 March.
4. Audit work completion: Give records to the auditor and sort out the queries of the audit.
5. Prepare financial statements: Prepare the balance sheet, profit and loss statement, notes and reports.
6. Adopt the accounts: Adopt the financial statements by the member in the required format.
7. Submit AOC-4: File the financial statements within 180 days of the end of the financial year.
8. Prepare annual return: Update member, director, capital, business and compliance-related information.
9. Submit MGT-7A: File the annual return within the required time period.
10. DIN KYC filing: File DIR-3 KYC or the KYC web service filing, as applicable.
11. Check conditional filings: Check the DPT-3, MSME form-I, BEN-2, charge forms and other event filings.
12. File all taxes: File income-tax, GST, TDS and other applicable returns.
13. Keep records: Maintain challans, SRNs, acknowledgements, minutes and attachments.
14. Schedule next calendar: Schedule the next financial year’s compliance calendar.

Timeline for OPC Compliance Filing

Stage	Typical period
Financial year closure	31 March
Accounting closure and reconciliation	April-May
DPT-3, where applicable	By 30 June
Audit and statement finalisation	Before AOC-4 filing
DIR-3 KYC, where applicable	By 30 September
AOC-4 for OPC	Within 180 days of 31 March
MSME Form I, where applicable	30 April and 31 October
MGT-7A	Within the applicable annual-return period
Income-tax and GST filings	As prescribed for the relevant tax period

Factors affecting the timeline:

• Delays in the closure of accounts.
• Absence of bank statements.
• Unreconciled GST information.
• Questions raised by the auditor.
• Incorrect member/director information.
• Errors in the MCA portal.
• Change in nominee/registered office.
• Incomplete previous filings.

Common reasons for delays

• Last-minute filing of documents.
• Incorrect financial numbers.
• Non-availability of the auditor report.
• Wrong forms/attachments.
• DSC is not registered/expired.
• DIN is inactive/not active.
• Existing default.
• Not verifying the current MCA forms.

Penalty for Non-Compliance OPC

Violation	Penalty	Provision
Late AOC-4 (Financial Statements)	₹100 per day, no upper cap	Section 403, Companies Act 2013
Late MGT-7A (Annual Return)	₹100 per day, no upper cap	Section 403, Companies Act 2013
INC-20A not filed	₹50,000 company + ₹1,000/day officer	Section 10A
DIR-3 KYC missed (delayed filing)	₹5,000 flat fee for reactivation	MCA Rules
Late DPT-3	₹500 per day under Rules	Companies (Acceptance of Deposits) Rules
Late MSME Form I	₹25,000 – ₹3,00,000 (company)	Rule 5 MSME Form I Rules
Company seal misuse / non-filing	₹10,000 minimum	Section 450

Note: AOC-4 and MGT-7A each attract ₹100/day separately with no cap. A 6-month delay on both costs ₹36,000 before professional fees. At 1 year, that’s ₹73,000 in late fees alone, just from two forms.

Common Errors to Avoid

• Presumption that an OPC has no annual compliance since there is only one member.
• Confusion between AOC-4 and MGT-7A filing dates.
• Filing of AOC-4 after 180 days.
• Taking the AGM exemption as an annual exemption from compliance.
• Disregarding DIR-3 KYC.
• Failure to file DPT-3.
• Not verifying payments to micro and small enterprises.
• Missing the deadline for MSME Form I filing.
• Using the incorrect financial year figures.
• Unreconciled GST returns with books.
• Not taking care of the TDS deposits.
• Filing tax returns without auditing.
• Use of an expired DSC.
• Failure to maintain nominee records.
• Not updating the ROC in case of nominee change.
• Ignoring the change of registered office.
• Absence of INC-20A in the case of a newly incorporated OPC.
• Presuming that the loan falls outside the scope of DPT-3.
• Filing the form with incorrect email/mobile number.
• Presuming that the old compliance calendar will apply.

When an OPC Must Mandatorily Convert to Private Limited Company

Under Rule 6 of the Companies (Incorporation) Rules 2014, an OPC must compulsorily convert to a Private Limited Company when:

Threshold	Limit
Paid-up share capital	Exceeds ₹50 lakh
Average annual turnover	Exceeds ₹2 crore over 3 consecutive financial years

Once either threshold is crossed, conversion must be completed within 6 months. The conversion is done through Form INC-6.

For founders scaling their OPC, planning the conversion before these thresholds are crossed avoids the rush and potential compliance gap of a mandatory mid-year conversion. Voluntary conversion is also permitted at any time after 2 years from incorporation without waiting for these thresholds.

Example of OPC compliance

A technology consultant has incorporated the OPC in January 2025. The company was earning some income in FY 2025-26. It also maintains GST registration, and purchases were made from two micro enterprises.

The company should:

• Close its accounts as at 31 March 2026.
• Supply the documents to the auditor.
• Adopt its financial statements.
• Make AOC-4 filing within 180 days from 31 March 2026.
• Make annual return preparation and filing.
• See whether there is any need for DIR-3 KYC completion by 30 September 2026.
• See whether payments to the micro enterprises took more than 45 days.
• Make MSME Form I filing if the condition for reporting is fulfilled.
• Satisfy GST, TDS and income-tax requirements.
• Maintain all SRNs and filing acknowledgements.

This example shows why an OPC calendar should contain more than just two annual MCA forms. It depends on a company’s activities and registrations.

What Kanakkupillai Can Offer You?

1. Planning for OPC Compliance – At Kanakkupillai, we make a customised compliance calendar for you. This helps keep track of MCA, tax, GST and any other relevant deadlines.
2. Filing Financial Statements of OPC – We assist in preparing and filing Form AOC-4 to facilitate timely filing of your OPC’s financial statements.
3. Filing the Annual Return – At Kanakkupillai, we help you prepare and file Form MGT-7A for your business. This facilitates correct reporting of company details as well as director details.
4. Director KYC Compliance – Our experts can help you complete DIR-3 KYC in a timely manner to avoid deactivation and late filing fees.
5. MCA Filings Based on Conditions – We assist in assessing and filing DPT-3, MSME Form I, INC-20A and many others as per your OPC’s business transactions and legal conditions.
6. Year-Round Compliance Assistance – We offer ongoing assistance for ROC filings, accounting, audits, GST and income tax compliance to keep your records correct all through the year.

Frequently Asked Questions (FAQs)

1. Is OPC annual compliance mandatory?

Yes. An OPC must comply with applicable requirements under the Companies Act, 2013, including financial-statement filing, annual-return filing, accounting, audit and event-based filings. Its single-member structure does not remove these obligations.

2. What is the due date for AOC-4 for an OPC in 2026?

An OPC must file its financial statements within 180 days from the closure of the financial year. For a financial year ending on 31 March 2026, the commonly calculated date is 27 September 2026. Confirm the exact filing deadline on the MCA portal before submission.

3. Does an OPC need to hold an AGM?

An OPC is subject to special provisions under Section 122 of the Companies Act, 2013 and is not required to conduct an AGM in the same manner as a company with multiple members. However, the member must adopt the financial statements and maintain the required records.

4. What is the due date for DPT-3 for an OPC?

Where applicable, DPT-3 is generally due by 30 June each year. The form relates to deposits and other amounts covered by the applicable Companies (Acceptance of Deposits) Rules.

5. When does an OPC file MSME Form I?

An OPC files MSME Form I when payments to micro or small enterprise suppliers remain outstanding beyond 45 days from acceptance or deemed acceptance. The usual half-yearly filing dates are 30 April and 31 October.

6. Does every OPC have to file DPT-3 and MSME Form I?

No. These are conditional filings. DPT-3 depends on the company’s deposits or reportable outstanding amounts. MSME Form I depends on delayed payments to qualifying micro or small enterprise suppliers.

7. Is an OPC required to appoint an auditor?

Companies are generally required to appoint auditors and have their accounts audited in accordance with the Companies Act, 2013. The first auditor of a non-government company is generally appointed by the Board within 30 days of registration.

8. Is INC-20A applicable to an OPC?

INC-20A applies to a company having share capital that is required to file a commencement-of-business declaration. The filing is generally due within 180 days of incorporation.