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Key Benefits

  • Ensures continuous legal status of the OPC without regulatory disruption
  • Protects the sole member from penalties and disqualification risks
  • Enhances credibility with banks, investors, and government authorities
  • Enables smooth access to loans, tenders, and funding opportunities
  • Supports clean statutory records and audit readiness
  • Strengthens transparency and governance standards
  • Facilitates easy conversion into Private Limited Company if required
  • Builds long-term compliance discipline aligned with regulatory expectations

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Experience Icon

7 Years

Of Experience

Cases Solved Icon

3622 +

Cases Solved

Awards Gained Icon

10 +

Awards Gained

Trusted Clients Icon

144 k +

Trusted Clients

Queries Solved Icon

36 k+

Queries Solved

Experience Icon

7 Years

Of Experience

Cases Solved Icon

3622 +

Cases Solved

Awards Gained Icon

10 +

Awards Gained

Trusted Clients Icon

144 k +

Trusted Clients

Queries Solved Icon

36 k+

Queries Solved

Experience Icon

7 Years

Of Experience

Cases Solved Icon

3622 +

Cases Solved

Awards Gained Icon

10 +

Awards Gained

Trusted Clients Icon

144 k +

Trusted Clients

Queries Solved Icon

36 k+

Queries Solved

Overview

A One Person Company (OPC) is governed by the Companies Act, 2013 and regulated by the Ministry of Corporate Affairs (MCA). Although an OPC enjoys structural simplicity with a
single member and director, it is fully subject to corporate compliance obligations similar to other companies. For Financial Year 2025–26 (Assessment Year 2026–27), OPC
compliance is entirely integrated into the MCA V3 web-based filing ecosystem, requiring strict adherence to statutory timelines and digital accuracy.
An OPC must maintain proper books of accounts, prepare annual financial statements, and file statutory returns with the Registrar of Companies (RoC). While OPCs are exempt from holding Annual General Meetings, annual filings such as AOC-4 and MGT-7A remain mandatory. The Director Identification Number (DIN) of the sole director must remain active through timely DIR-3 KYC compliance, failing which all MCA filings become blocked
From FY 2025–26 onward, OPCs that are required to undergo statutory audit must mandatorily use accounting software with an audit trail (edit log) feature. This requirement, enforced under the Companies Act, 2013, ensures that every accounting modification is permanently logged and non-editable. The audit trail mandate reflects the regulator’s focus on data integrity, traceability, and prevention of post-entry manipulation.
The MCA V3 portal operates as a real-time compliance monitoring system. Delays or errors in filings automatically attract additional fees without discretionary relief. Further, MCA data is increasingly cross-verified with Income Tax and GST databases, making reconciliation across platforms critical. Even small OPCs are subject to scrutiny if inconsistencies arise.
Modern compliance philosophy treats statutory discipline as a growth enabler rather than a cost. An OPC with timely filings, clean audit reports, and active DIN and DSC credentials enjoys smoother banking relationships, faster approvals, and regulatory confidence. For FY 2025–26, OPC compliance is not merely about statutory survival but about building a scalable, transparent, and investment-ready corporate structure.

Documents Required

Documents
  • 1 PAN Card
  • 2 Aadhaar Card
  • 3 Certificate of Incorporation
  • 4 Memorandum of Association
  • 5 Articles of Association
  • 6 Director’s PAN Card
  • 7 Director’s Aadhaar Card
  • 8 Bank Statements
  • 9 Books of Accounts
  • 10 Audit Report

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Mandatory Compliance (FY 2025–26)

Compliance Name Short Description (including Section/Rule references) Specific 2026 Due Date
Board Meeting Minimum one board meeting in each half of the calendar year (Section 173) At least one by 30 September 2026
Statutory Audit Audit of financial statements under Section 139 Throughout FY; report before AOC-4
AOC-4 Filing of audited financial statements (Section 137) 30 September 2026
MGT-7A Annual return for OPC (Section 92) 30 November 2026
DIR-3 KYC KYC of director to keep DIN active (Rule 12A) 30 September 2026
Income Tax Return (ITR-6) Annual return under Income-tax Act, 1961 31 October 2026

Applicable Compliance (Event-based / Conditional)

Compliance Name Short Description (including Section/Rule references) Specific 2026 Due Date
ADT-1 Appointment or reappointment of auditor Within 15 days of appointment
PAS-3 Return of allotment of shares Within 30 days of allotment
INC-22 Change in registered office Within 15 days of change
INC-4 Change in nominee of OPC Within 30 days of change
DPT-3 Return of deposits or exempted loans 30 June 2026
MSME-1 Half-yearly return for MSME dues 30 April 2026 / 31 October 2026

Penalty and Non-compliance Risk

Additional filing fees
Director DIN deactivation
Company status marked non-compliant
Monetary penalties
Disqualification of director
Prosecution under Companies Ac
Increased regulatory scrutiny

FAQs

1. Is AGM mandatory for an OPC?

No, OPCs are exempt from holding Annual General Meetings.

2. Which annual ROC forms are mandatory for OPCs?
3. What is the due date for AOC-4 for FY 2025–26?
4. What is MGT-7A and when is it due?
5. Is DIR-3 KYC mandatory for OPC directors?
6. What happens if DIR-3 KYC is not filed?
7. Is statutory audit compulsory for OPCs?
8. Is audit-trail-enabled accounting software mandatory?
9. Can an OPC convert into a private limited company?

Seamless Compliance for Your Business

Focus on growing your business while we handle the complexities of statutory compliance. From GST filing to Annual Audits, our automated systems ensure you never miss a deadline.

CA
  • GST Filing & Reconciliation
  • Income Tax Returns (ITR)
  • TDS/TCS Returns
  • Statutory & Tax Audit
  • ROC Company Filings

What Our Clients Say

Discover what our satisfied clients have to say about their experience working with us

Sandeep Reddy
Founder, Retail Trading Business
" ARK Advisors made our audit process smooth and stress-free. Clear checklist, timely follow-ups, and very practical guidance. "
Anusha Sharma
Partner, Professional Services Firm
" Their team quickly identified compliance gaps and suggested actionable fixes. Reporting was crisp and easy for management to understand. "
Rohit Kulkarni
CFO, Manufacturing Unit
" We got strong process recommendations and control improvements. The audit insights genuinely helped us reduce leakage and improve discipline. "
Meghana Rao
Director, Startup
" Professional, responsive, and very transparent. They explained everything in simple terms and kept the entire process on schedule. "
Imran Khan
Owner, Hospitality Business
" The team ensured our documentation was audit-ready and supported us throughout. Great experience and strong attention to detail. "

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