ROC Annual Return Filing for OPC
Mandatory annual compliance for One Person Companies, involving filing **AOC-4** (Financials) and **MGT-7** (Annual Return) to avoid heavy penalties.
Lawizer ensures compliance, handles auditor appointment, and timely filing under the Companies Act, 2013.
The Importance of Timely Annual Filing
ROC Annual Filing is mandatory even if the OPC is non-operational. Failure to file **Form AOC-4** (Financials) and **Form MGT-7** (Annual Return) by the deadline (**September 30th**) results in an uncapped, cumulative late fee of **₹100 per day per form**. This compliance step is crucial for maintaining 'Active' status and protecting the Director's DIN from disqualification.
Key Benefits of Compliant OPC Filing
Helps in maintaining 'Active' status in the MCA Portal
Protection from steep penalty and legal actions
Boosts Confidence and Trust among stakeholders
Avoiding mandatory 'Strike Off' of the Company for non-filing
Pre-Requisites for Filing (AOC-4 & MGT-7)
The compliance documents and director statuses required for annual filing include:
Auditor Report, Audited Balance Sheet & Profit and Loss Account
Signature of the Director on the Financials and Forms
DIN of the Director (and nominee) should be in APPROVED Status
One valid Digital Signature (DSC) of the Director
Appointment of Statutory Auditor via Form ADT-1 (Mandatory)
Lawizer Deliverables
All filed e-forms with MCA (AOC-4, MGT-7, ADT-1)
MCA payment challan for filing fees
Auditor's Report and Financial Statements
Certificate of filing compliance
Frequently Asked Questions
Yes. An ROC return gives details of changes that have taken place in the OPC during the year and needs to be filed **even though the OPC has not done any business** during the year. Nil returns are mandatory.
The mandatory annual forms are: **AOC-4** (Financial Statements/Balance Sheet), **MGT-7** (Annual Return/Compliance), and **ADT-1** (For Appointment of Auditors).
The **first Annual Filing** is due on **30th December** of the next year from the date of Incorporation. Subsequent Annual Filings are due on **30th September** every year (since OPCs are exempt from holding an AGM).
The sole Director of the OPC is responsible to file the ROC Return, as both the Director and the OPC are liable for non-filing.
Late fees of **₹100 per day** on both Form MGT-7 and AOC-4 continue until the filing is rectified. Delay on Form ADT-1 also attracts penalties ranging from 2x to 12x the normal fees depending on the delay duration.
An OPC is **exempt from holding an Annual General Meeting (AGM)**. Resolutions are simply signed by the sole member/director and recorded in the minutes book. However, return filing is mandatory within the prescribed timelines.