Startup
Registrations
MCA Services
Recovery of shares
Trademark
Goods & Services Tax
Income Tax
Compliances

Welcome to Solocorp

Effortless  

Simplify your tax filing, GST, and compliance with our expert solutions.

OPC Compliance

Explore all the details you need about OPC Compliance, tailored for your needs.

An OPC is a company owned and managed by a single individual, offering the benefits of limited liability while retaining full control. In India, OPCs are registered as Private Limited Companies and must comply with annual provisions similar to other private companies.

OPC compliance is crucial to ensure that the company adheres to legal regulations and remains in good standing with government authorities. At SoloCorp, we assist One Person Companies with timely and accurate compliance services, ensuring they meet all the necessary requirements to avoid penalties.

One Person Company (OPC)

One Person Company (OPC) is a company with only one individual as its member or shareholder. OPC registration is carried out when only one member or promoter exists for the business.

This type of registration is preferred by many entrepreneurs over sole proprietorship businesses due to the numerous advantages that OPCs offer.

One-Person Company Compliances

One Person Company (OPC) Compliances refer to the legal and regulatory requirements that must be fulfilled by a company with a single owner to maintain its active status as a separate legal entity. These compliances ensure that the OPC is operating within the scope of the law and meeting its financial and operational obligations.

Every year, all registered OPCs must file an annual return and audited financial statements with the Ministry of Corporate Affairs (MCA), regardless of their turnover or income. These filings help report the company’s financial status, its activities, and performance during the previous financial year, ensuring transparency and accountability.

The annual filing deadline depends on the date of the Annual General Meeting (AGM), and timely submission is critical to maintaining compliance. Failure to comply with OPC requirements may result in severe penalties, including the removal of the company’s name from the Registrar of Companies (RoC) register, and disqualification of the company’s directors. The Ministry of Corporate Affairs (MCA) has taken strict action against non-compliant OPCs, highlighting the importance of adhering to these regulations.

Importance of OPC Annual Compliances

Running a One-Person Company is not a simple task, and many individuals may not be aware of the mandatory compliance that needs to be fulfilled. Non-compliance can lead to hefty penalties and result in scrutiny for the company and its directors.

1

Timely Compliance to Avoid Penalties

OPC compliance is mandatory from the time of incorporation, and failure to meet the annual compliance requirements can lead to penalties and fines.

2

Impact on Business Operations

Non-compliance can create significant hurdles for the company, affecting its ability to operate smoothly, secure funding, and maintain a good reputation.

3

Accurate Financial Reporting

Providing accurate financial information is essential to maintain transparency with shareholders and investors, ensuring trust and confidence in the company's management.

Benefits of OPC MCA Compliances

1

Easy to Raise Funds from Financial Investors

Proper OPC annual compliances enhance the confidence of financial investors and make it easy to raise funds from them.

2

Maintains Active Status

Timely and proper OPC compliance helps maintain the company's active status, ensuring it remains in good standing with the Ministry of Corporate Affairs.

3

Accurate Data Collection

Annual compliance for OPCs ensures that the data collected is accurate and true, providing a transparent view of the company's financial activities.

4

Avoids Hefty Penalties

Non-compliance can result in hefty penalties and fines. Proper annual OPC compliance helps avoid these penalties, ensuring the business runs smoothly.

Mandatory Compliance for OPC Annual Filing

Conducting Annual General Meeting (AGM)

  • OPCs must conduct an AGM within six months from the end of the financial year, even if only one director exists.

Filing Financial Statements

  • OPCs must prepare and file financial statements, such as balance sheets, profit and loss, and cash flow statements, with the Registrar of Companies (ROC) within 30 days of the AGM.

Filing Income Tax Returns

  • OPCs must file income tax returns by July 31st of each year.

Filing Annual Return

  • OPCs must file an annual return with the MCA within 60 days of the AGM.

Statutory Audit

  • OPCs must conduct a statutory audit of their financial statements by a qualified Chartered Accountant.

Maintenance of Statutory Registers and Records

  • OPCs must maintain statutory registers and records, such as the register of members, register of directors, and minutes of board meetings.

Conducting the Board Meeting

According to Section 173 of the Companies Act 2013, a One-Person Company must conduct at least one Board meeting annually. This ensures that the company remains compliant with the legal requirements for corporate governance.

The meetings should be spaced at least 90 days apart from each other and held every six months to ensure proper management oversight. This allows the company to maintain a regular review of its operations and decision-making processes.

It's important to note that the quorum provisions of Sections 173 and 174 regarding Board meetings do not apply to a One-Person Company with only one director. This means that the sole director can conduct the meeting independently without the need for additional board members.

Appointment of Auditor

As per Section 139 of the Companies Act, a One-Person Company must appoint an Auditor. This is essential for maintaining transparency and compliance with financial reporting requirements.

A Chartered Accountant firm is responsible for auditing the company's accounts. The Auditor will verify the books of accounts and issue an Audit report, ensuring that the company's financial statements are accurate and comply with legal standards.

It's important to note that the provision regarding the rotation of the Auditor does not apply to a One-Person Company. This means the same Auditor can continue to serve without the requirement for rotation, unlike other companies.

Filing of Annual Return

Every One-Person Company (OPC) is required to file their Annual Return within 180 days from the end of the Financial Year. This filing is a mandatory compliance to maintain the company's active status and legal standing.

The Annual Return should contain essential details about the company's shareholders or members, as well as its directors, ensuring transparency in the company's structure and operations.

The OPC compliance filing process involves submitting Form MGT-7, the official Annual Return form. OPCs must ensure that this form is filed within the specified timeline of 180 days from the end of the financial year to avoid penalties and maintain compliance.

Financial Statement for One Person Company (OPC)

One Person Company (OPC) must file financial statements that reflect the company's finances, including the balance sheet, statement of profit and loss account, and director's report to comply with OPC annual compliance regulations.

Form AOC-4 Submission

  • The submission of Form AOC-4 for Financial Statements is mandatory.
  • It should be filed within 180 days from the end of the financial year.
  • The due date to file AOC-4 for OPC is 27th September every year.

Disclosure of Interest in Other Entities

In each financial year, the directors of the OPC must disclose any interest they have in other entities in the first meeting of the Board of Directors, using Form MBP-1.

Penalty for Non-Compliance

  • The director in default shall be punishable with imprisonment up to 1 year.
  • A fine of up to Rs 1 lakh, or both, can be imposed.

KYC of the Director of the Company

For annual compliance for OPC, individuals holding DIN as of March 31st of the financial year must submit Form DIR-3-KYC for the respective financial year by September 30th of the immediate next financial year.

Filing the Form DPT-3

The Form DPT-3 must be filed annually by every company, providing the Return of deposits and particulars that are not considered as deposits as of March 31st.

Deadline for Filing

  • The deadline for filing this Form is on or before June 30th.
  • This is one of the important OPC annual compliance requirements.

Penalty for OPC Non-Compliance

Failure to comply with MCA Annual Return filing for OPC can lead to a late fee of INR 200 per day, and for DIN KYC, it is INR 5000.

Preparing the Statutory Register

According to Section 88 of the Companies Act 2013, One Person Company (OPC) must maintain statutory registers. Additionally, OPC compliance with certain event-based requirements includes:

Event-Based Requirements

  • Share Transfer
  • Director Appointment or Resignation
  • Change in Nominee or Bank Signatories
  • Change in Auditor

OPC Statutory Audit

  • Under OPC Statutory Audit, CA Firm will give review report certification.
  • OPC utilizes form AOC 4 to record their yearly fiscal summaries to ROC.

Penalties for Non-Compliance

  • A massive penalty of Rs 100 daily on delay in documenting Form AOC 4 is levied.
  • A sum of Rs. 1000 every day of default is charged from the organization, which can go the most maximum up to Rs. 10,00,000.

Income Tax Filing

All private or public companies are obligated to make Income Tax Returns Filing. Each OPC enlisted in India needed to file ITR. ITR is one of the essential annual OPC compliance requirements, regardless of whether OPC has income.

ITR Filing Deadline

  • An OPC must file its income tax returns (ITR) every year by the due date.
  • The usual due date is July 31st for individuals and September 30th for businesses.

ITR Filing Process

  • The ITR filing process involves reporting the company's income, expenses, and deductions for the financial year to the Income Tax Department.

Permanent Account Number (PAN)

  • The OPC must also obtain and maintain a valid Permanent Account Number (PAN), which is used to identify the company for tax purposes.

GST Filing for OPC

An OPC (One Person Company) registered under GST (Goods and Services Tax) must file regular returns to comply with the GST laws. GST returns are filed online through the GST portal, and the frequency of the returns depends on the turnover of the OPC.

Frequency of GST Returns

  • An OPC with an annual turnover of up to Rs. 5 crores must file quarterly returns.
  • OPCs with a turnover above Rs. 5 crores must file monthly returns.

GST Return Details

  • The GST returns filed by the OPC include details of its sales, purchases, and taxes paid and collected.
  • The returns must be filed within the due date specified by the GST laws to avoid penalties and interest charges.

Additional Filing Requirements

  • Apart from regular returns, an OPC may also be required to file an annual return and get its accounts audited if its annual turnover exceeds Rs. 2 crores.

Record Maintenance and Professional Guidance

  • An OPC should maintain accurate and up-to-date records of its transactions to ensure timely and accurate GST compliance.
  • Seeking the guidance of a qualified GST professional can help an OPC comply with the GST laws and avoid any legal consequences.

Documents Required for the Annual Compliance of One Person Company

The Annual OPC Compliance requires several documents to be submitted.

Receipts and Invoices

Bank Statements

GST Returns

TDS Details

Financial Statements

Director's Report

Member/Shareholder Details

Director's Details

Why Choose SoloCorp for OPC Compliance?

At SoloCorp, we have a team of well-trained experts to assist you throughout the Annual Compliance for OPC process of your one-person company.

Our team of experts will guide and assist you in the compliance and mandatory compliance for OPC process, ensuring your work's timely and effective completion.

If you have any queries related to Annual Compliance for OPC and related services, our experienced and trained professionals at SoloCorp are always ready to help.

You can contact us, and our team of experienced professionals will provide you with timely updates about the OPC compliance process and help you complete your job efficiently.

  • 1

    SoloCorp Ledgers Platform for OPC

    SoloCorp Ledgers Platform for OPC is an online accounting and bookkeeping software that allows OPCs to manage their financial transactions and comply with regulatory requirements. The software is cloud-based, meaning it can be accessed from anywhere with an internet connection.

  • 2

    Comprehensive Solution for OPCs

    The Ledgers Platform for OPC is a comprehensive solution for OPCs looking to manage their finances and comply with regulatory requirements.

WhatsApp
Startup
Registrations
MCA Services
Recovery of shares
Trademark
Goods & Services Tax
Income Tax
Compliances