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ROC Compliance for an OPC (One Person Company)

An OPC has no AGM requirement, so its two core filings run on FY-relative clocks instead of AGM-relative ones: AOC-4 within 180 days of the financial year end (27 September 2026) and MGT-7A within 60 days of the financial year end (30 May 2026).

Company profile

Entity & dates

No AGM requirement — AOC-4 and MGT-7A are due relative to the financial year end, not an AGM date

Applicable filings

DPT-3 is filed by every company — including a nil return where there are no deposits or loans. Included by default; tick only to exclude it.

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No applicable filings found for this profile — check your entity type and flags above.

Penalty estimator

E.g. AOC-4 filed 78 days late = ₹7,800.

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The structural difference that trips up generic calculators

Most ROC compliance tools apply the same AGM-relative logic to every entity type — which is simply wrong for an OPC, since a One Person Company has no AGM requirement at all. Its two core annual filings run on the financial year end instead: AOC-4 within 180 days, and MGT-7A (the abridged annual return, not the standard MGT-7) within 60 days.

This means an OPC's AOC-4 deadline (around 27-28 September for a 31 March year end) lands close to where a company's AGM-relative AOC-4 would typically fall — which is likely why the AGM-relative bug is so easy to miss in a generic calculator: the dates happen to be similar for the standard case, and the error only becomes visible for an OPC whose comparable company would have held its AGM on a non-standard date.

What an OPC doesn't need to worry about

Because there's no AGM, an OPC also has no ADT-1 tied to an AGM date — auditor appointment for an OPC happens at the board level, and the corresponding ADT-1 filing is tied to that board appointment date, tracked separately from the annual filing calendar rather than computed from a recurring date.

Frequently asked questions

Why this matters

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Estimate for planning purposes, not legal or compliance advice — always confirm with a CS/CA before filing.

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