OPC Annual Filing explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
One Person Company:
Sec 2(62) "One Person Company" means a company that has only one person as a member.
For OPC: Return Filing Provisions & AGM
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Section 137 of the Companies Act, 2013
One Person Company shall file a copy of the financial statements duly adopted by its member, along with all the documents which are required to be attached to such financial statements, within one hundred eighty (180) days from the closure of the financial year
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AGM not Applicable for OPC: Section 96
(1) Every company other than a One Person Company shall in each year hold in addition to any other meetings, a general meeting as its annual general meeting and shall specify the meeting as such in the notices calling it, and not more than fifteen months shall elapse between the date of one annual general meeting of a company and that of the next:
Also Read: Clarification on further extension of AGMFor FY 2019-20: OPC Annual Filing & AGM
The due date for Annual Filing was 27.09.2020 and can be filed till 31.12.2020 without any additional fee under CFSS, 2020 but at present, CFSS is finished. So in case a return has not been filed, a Penalty (additional fees) will be levied from the due date (27.09.2020).
Further AGM Provisions under Section 96 of CA, 2013 are not applicable on One Person Company (OPC). AGM Extension will not work for OPC because the due date for filing Annual Returns is 180 days from the closure of FY not from the date of AGM.
In case you want to conduct AGM voluntarily for OPC, you are required to conduct the same before the due date of return i.e. 27.09.2020.
AGM extension orders not applicable on OPC and hence OPC can't conduct their AGM (Voluntary) beyond 27.09.2020.
Delhi Order Copy: http://www.mca.gov.in/MinistryV2/extensionofagm.html
Kindly note that: (for other than OPC & knowledge purpose) - Date of AGM shall be included while calculating the filing days.
For Example:
AGM Date is 31.12.2020 then ADT-1 has to be filed on or before 14.01.2021 & AOC-4 on or before 29.01.2021 without any additional fee. The same will be applicable for MGT-7 as well (within 60 days from AGM)
Disclaimer: Every effort has been made to avoid errors or omissions in this material. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. In no event the author shall be liable for any direct, indirect, special or incidental damage resulting from or arising out of or in connection with the use of this information.
Key Facts About OPC Annual Filing
- Applies in: All states across India, under the relevant central law.
- Mode: Mostly online via the official government portal.
- Typical timeline: Ranges from a few days to a few weeks depending on the case.
- Non-compliance: May attract penalties, interest or late fees.
- Expert help: TaxClue completes the entire process end to end for you.
What is OPC Annual Filing?
OPC Annual Filing is an important compliance and legal topic for businesses and individuals in India. This guide explains its meaning, applicability and key requirements in simple language so you can understand and stay fully compliant.
Who needs to know about OPC Annual Filing?
Business owners, startups, professionals, and taxpayers dealing with OPC Annual Filing should understand the applicable rules. Requirements can vary by turnover, entity type and activity, so it is best to confirm your specific case before proceeding.
Over 90% of compliance penalties in India arise from missed due dates — timely handling can save businesses thousands of rupees each year.
OPC Annual Filing: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.
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Why This Matters
Staying compliant with Indian regulations protects your business from penalties, interest and unnecessary legal trouble. It is always wise to maintain proper records and documentation so that any future scrutiny can be handled smoothly. Rules and thresholds in compliance are revised periodically, so it helps to review your obligations at the start of each financial year.