site logo

ndsadvisors.com

OPC · One Person Company · ROC Compliance

OPC Compliance your One Person Company, fully ROC-compliant.

End-to-end One Person Company compliance services in Mumbai and across India — annual ROC filing of Form AOC-4 and Form MGT-7A, income tax return filing, statutory audit support, board resolutions, director KYC, and event-based compliances under the Companies Act 2013.

A One Person Company, or OPC, gives a single entrepreneur the benefits of a private limited company — limited liability, a separate legal identity, and perpetual succession — while keeping ownership in one hand. With those advantages comes a defined set of annual and event-based compliances under the Companies Act 2013 that every OPC must meet to remain active and in good standing with the Registrar of Companies.

OPC compliance is often underestimated by founders who assume a single-owner structure carries little paperwork. In reality, an OPC must maintain proper books of accounts, get them statutorily audited every year regardless of turnover, file financial statements in Form AOC-4, file the abridged annual return in Form MGT-7A, file its income tax return, maintain statutory registers and minutes, and complete director KYC. Event-based filings are triggered whenever there is a change in directors, registered office, capital, or the nominee.

Our OPC compliance practice gives single-owner companies a complete, deadline-driven compliance calendar — statutory audit coordination, accurate AOC-4 and MGT-7A filing, income tax return preparation, board resolution and minutes drafting, director KYC, and management of every event-based ROC form. We help OPCs avoid the additional fees, penalties, and director disqualification that follow missed filings, so founders can focus on building the business with confidence that their compliance is fully in order.

Our OPC Compliance Services

01

Annual ROC Filing

Filing of Form AOC-4 financial statements and Form MGT-7A annual return with the Registrar of Companies.

02

Statutory Audit Support

Coordination of the mandatory statutory audit of OPC accounts by a practising Chartered Accountant.

03

Income Tax Return Filing

Preparation and filing of the OPC income tax return with accurate computation and tax planning.

04

Board Resolutions & Minutes

Drafting of board resolutions and minutes for the meetings an OPC is required to hold each year.

05

Director KYC

Annual director KYC filing in Form DIR-3 KYC to keep the Director Identification Number active.

06

Statutory Registers

Maintenance of statutory registers, books of accounts, and records as required under the Companies Act.

07

Event-Based Filings

ROC filings for changes in directors, registered office, share capital, nominee, or company name.

08

Compliance Calendar

A deadline-tracked OPC compliance calendar with reminders so no annual filing is ever missed.

Our OPC Compliance Workflow

1

Compliance Review

Assessment of the OPC's filing history, pending compliances, and applicable due dates.

2

Accounts & Audit

Finalisation of books of accounts and coordination of the mandatory statutory audit.

3

Return Preparation

Preparation of AOC-4, MGT-7A, and the income tax return with supporting documentation.

4

Filing & Submission

Digital signing and filing of all ROC and income tax forms within the prescribed due dates.

5

Records & Tracking

Updation of statutory registers and ongoing tracking of upcoming compliance deadlines.

Benefits of Regular OPC Compliance

OPC remains active and in good standing with the ROC
Avoidance of additional fees and late filing penalties
Protection from director disqualification and strike-off
Clean compliance record for loans and credit
Audited financials that support business credibility
Accurate income tax filing and tax planning
Smooth conversion to a private limited company later
Peace of mind through a tracked compliance calendar

Frequently Asked Questions

An OPC must file its financial statements in Form AOC-4 and its annual return in Form MGT-7A with the Registrar of Companies, file its income tax return, maintain statutory registers, hold the required board meetings, and complete director KYC each year. A statutory audit of accounts is mandatory regardless of turnover.

Yes. Every One Person Company must get its books of accounts audited by a practising Chartered Accountant every financial year, irrespective of its turnover or profit. The auditor is appointed by the company and the audited accounts form the basis of the annual ROC and income tax filings.

An OPC files Form AOC-4 for its financial statements and Form MGT-7A, the abridged annual return applicable to One Person Companies and small companies, with the Registrar of Companies. These are in addition to event-based forms triggered by changes such as appointment of a director or change of registered office.

A One Person Company is required to hold at least one board meeting in each half of the calendar year, with a gap of not less than ninety days between the two meetings. Where the OPC has only one director, the resolutions are recorded in the minutes book signed by that director.

Non-filing of annual returns attracts additional fees that increase with delay, penalties on the company and its director, and the risk of the director being disqualified and the company being struck off the register. Timely compliance keeps the OPC active and in good standing.

Keep Your OPC Fully Compliant

Whether your One Person Company filings are up to date or overdue, talk to our team for accurate, deadline-driven OPC compliance management.

Get OPC Compliance Support or call +91 9819 000 511