\n| \n ADT-1 (auditor intimation)<\/span><\/p>\n<\/td>\n | \n Form ADT-1<\/span><\/p>\n<\/td>\n | \n Within 15 days of auditor appointment at AGM \/ in case of OPC, within 15 days of Board meeting<\/span><\/p>\n<\/td>\n | \n Board meeting<\/span><\/p>\n<\/td>\n<\/tr>\n\n| \n Financial statements<\/span><\/p>\n<\/td>\n | \n Form AOC-4<\/span><\/p>\n<\/td>\n | \n Within 180 days of financial year end<\/span><\/p>\n<\/td>\n | \n 27 September 2026 for FY 2025-26<\/span><\/p>\n<\/td>\n<\/tr>\n\n| \n Annual return<\/span><\/p>\n<\/td>\n | \n Form MGT-7A<\/span><\/p>\n<\/td>\n | \n Within 60 days of end of financial year<\/span><\/p>\n<\/td>\n | \n 29 May 2026 for FY 2025-26<\/span><\/p>\n<\/td>\n<\/tr>\n\n| \n Income Tax Return<\/span><\/a><\/p>\n<\/td>\n | \n ITR-6<\/span><\/p>\n<\/td>\n | \n 31 October 2026 (if tax audit applies)<\/span><\/p>\n<\/td>\n | \n Year end<\/span><\/p>\n<\/td>\n<\/tr>\n\n| \n Board Meeting 1<\/span><\/p>\n<\/td>\n | \n Minutes<\/span><\/p>\n<\/td>\n | \n On or before 31 March 2026<\/span><\/p>\n<\/td>\n | \n Quarterly<\/span><\/p>\n<\/td>\n<\/tr>\n\n| \n Board Meeting 2<\/span><\/p>\n<\/td>\n | \n Minutes<\/span><\/p>\n<\/td>\n | \n On or before 30 June 2026<\/span><\/p>\n<\/td>\n | \n Quarterly<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nNote that for OPCs, Form AOC-4 is due within 180 days of the financial year end, not 30 days after AGM like private limited companies. That is the main due date difference because OPCs do not hold AGMs.<\/span><\/p>\n<\/span>Mandatory ROC Forms for OPC Compliance in India<\/b><\/span><\/h2>\nThree core forms drive the annual <\/span>OPC compliance<\/b> cycle. Get these right, and the rest follows.<\/span><\/p>\n\n\n\n| \n Form<\/b><\/p>\n<\/td>\n | \n Purpose<\/b><\/p>\n<\/td>\n | \n Filed By<\/b><\/p>\n<\/td>\n | \n Late Fee Structure<\/b><\/p>\n<\/td>\n<\/tr>\n\n| \n Form AOC-4<\/span><\/p>\n<\/td>\n | \n Filing audited financial statements<\/span><\/p>\n<\/td>\n | \n Company<\/span><\/p>\n<\/td>\n | \n Rs 100 per day of delay<\/span><\/p>\n<\/td>\n<\/tr>\n\n| \n Form MGT-7A<\/span><\/p>\n<\/td>\n | \n Annual return for OPC and small companies<\/span><\/p>\n<\/td>\n | \n Company<\/span><\/p>\n<\/td>\n | \n Rs 100 per day of delay<\/span><\/p>\n<\/td>\n<\/tr>\n\n| \n Form ADT-1<\/span><\/p>\n<\/td>\n | \n Intimation of auditor appointment<\/span><\/p>\n<\/td>\n | \n Company<\/span><\/p>\n<\/td>\n | \n Rs 100 per day of delay<\/span><\/p>\n<\/td>\n<\/tr>\n\n| \n Form ADT-3<\/span><\/p>\n<\/td>\n | \n Auditor resignation notice<\/span><\/p>\n<\/td>\n | \n Auditor<\/span><\/p>\n<\/td>\n | \n Within 30 days of resignation<\/span><\/p>\n<\/td>\n<\/tr>\n\n| \n Form INC-22A<\/span><\/p>\n<\/td>\n | \n Active company status<\/span><\/p>\n<\/td>\n | \n Company<\/span><\/p>\n<\/td>\n | \n One-time, if not already filed<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nMGT-7A is specifically designed for OPCs and small companies. It is shorter than the standard MGT-7 filed by larger private limited companies. But shorter does not mean optional. It is still a statutory requirement under Section 92 of the Companies Act, 2013.<\/span><\/p>\n<\/span>Documents Required for OPC Annual Filing<\/b><\/span><\/h2>\nGetting documents ready before you start saves a lot of back and forth. For <\/span>OPC compliance<\/b> filings, keep these ready:<\/span><\/p>\n<\/span>Financial Documents:<\/b><\/span><\/h3>\n\n- Audited balance sheet and profit and loss account<\/span><\/li>\n
- Trial balance and general ledger<\/span><\/li>\n
- Bank statements for all accounts (full year)<\/span><\/li>\n
- Fixed asset register<\/span><\/li>\n
- Outstanding loans and creditor balances<\/span><\/li>\n<\/ul>\n
<\/span>Corporate Documents:<\/b><\/span><\/h3>\n | | | | | | | | | | | |
![\"OPC](\"https:\/\/www.legalraasta.com\/blog\/wp-content\/uploads\/2026\/08\/OPC-Compliance-1200x633.jpg\")
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