Every One Person Company must file Form MGT-7A with the MCA every year. This simplified form contains details of your director, nominee director, share capital, and company structure as of the financial year end.

Deadline: Within 60 days of the end of the financial year — typically by 29th May each year.

Penalty for missing: ₹100 per day with no upper limit until filed.

Who files it: Your CA handles this filing on behalf of the OPC.

✅ Tax Robo handles MGT-7A filing under our Annual Compliance packages.

Every One Person Company must file Form AOC-4 with the MCA every year. This form contains your company's balance sheet, profit & loss statement, and auditor's report. It must be filed after the statutory audit is completed.

Deadline: Within 180 days of the end of the financial year — typically by 27th September each year.

Penalty for missing: ₹100 per day with no upper limit until filed.

Who files it: Your CA prepares and files this after completing the audit.

✅ Tax Robo handles AOC-4 filing as part of our Annual Compliance packages.

A One Person Company must hold a minimum of 2 board meetings every year. One meeting in each half of the calendar year. The gap between the two meetings must not be less than 90 days.

Deadline: One meeting between January–June and one meeting between July–December every year.

Penalty for missing: Officers in default can be fined up to ₹25,000. Continued default can attract further penalties.

What you need: Minutes of each meeting must be recorded and maintained in the company's minute book.

✅ Tax Robo can guide you on board meeting documentation and minute preparation.

A One Person Company is fully exempt from holding an Annual General Meeting (AGM) every year. This is one of the key advantages of an OPC over a Private Limited Company — less compliance burden for solo founders.

Since there is only one member in an OPC, all decisions that would normally require an AGM can be taken by the sole member and recorded in writing. This written resolution must be entered in the minute book and signed by the sole member.

Penalty: No AGM penalty applies to OPC as it is legally exempted under Section 96 of the Companies Act 2013.

✅ Tax Robo helps you maintain written resolutions and minute book records in place of AGM.

Every director who has been allotted a DIN (Director Identification Number) must complete DIR-3 KYC every year to keep their DIN active. This is a simple online verification with Aadhaar and mobile OTP.

Deadline: 30th September every year.

Penalty for missing: DIN gets deactivated immediately after the deadline. Reactivation requires paying ₹5,000 as a late fee.

Impact of missing: A director with a deactivated DIN cannot sign any MCA forms — this can block your company's filings.

✅ Tax Robo files DIR-3 KYC for your director and nominee director as part of our compliance package.

Every One Person Company must file its Income Tax Return using Form ITR-6 every year, regardless of whether the company made a profit or not. Even a company with zero turnover must file a nil return.

Deadline: 31st October every year (for companies requiring audit — which includes all One Person Companies).

Penalty for missing: Late filing fee of ₹5,000 (₹1,000 if turnover is below ₹5 lakh). Interest at 1% per month on tax due.

Note: ITR-6 can only be filed after the statutory audit is complete.

✅ Tax Robo files your company's ITR-6 as part of our tax compliance services.

Every One Person Company is required by law to get its accounts audited by a practising Chartered Accountant every financial year — regardless of turnover or profit. The auditor must be appointed within 30 days of incorporation and reappointed every year by the sole member.

Deadline: Audit must be completed before filing AOC-4 and ITR-6 — ideally by September each year.

Penalty for missing: Company and officers can be fined up to ₹25,000. AOC-4 and ITR-6 cannot be filed without the audit report.

Note: The auditor cannot be a director or employee of the company.

✅ Tax Robo provides statutory audit services through our team of practising CAs.

If your company makes payments to employees, contractors, vendors, or landlords above certain thresholds, you must deduct TDS (Tax Deducted at Source) and file quarterly TDS returns with the Income Tax Department.

Deadline: TDS returns are due on 31st July, 31st October, 31st January, and 31st May every year.

Penalty for missing: Interest at 1.5% per month from date of deduction to date of deposit. Late filing fee of ₹200 per day under Section 234E.

Common TDS sections for companies: Salary (192), Professional fees (194J), Rent (194I), Contractor payments (194C).

✅ Tax Robo handles quarterly TDS filing and TDS return preparation for your company.

Form INC-20A is a one-time mandatory filing that every One Person Company must complete before starting any business operations or borrowing money. It confirms to the MCA that the company has received the subscribed share capital from the sole shareholder.

Deadline: Within 180 days of the date of incorporation.

Penalty for missing: ₹50,000 for the company + ₹1,000 per day for officers in default. The company can also be struck off if INC-20A is not filed.

What you need: Proof of payment of share capital into the company's bank account.

✅ Tax Robo files INC-20A for you as part of the incorporation package or separately if missed.

Companies with a paid-up share capital of ₹10 crore or more, or an annual turnover of ₹50 crore or more, must obtain a Compliance Certificate from a practising Company Secretary every year and attach it to the Annual Return.

Deadline: Along with MGT-7A — within 60 days of the end of the financial year.

Penalty for missing: Same as MGT-7A late filing — ₹100 per day with no upper cap.

Note: Most One Person Companies will not reach these thresholds — especially since an OPC must convert to a Private Limited Company once turnover crosses ₹2 crore. This filing is rarely applicable to OPC.

✅ Tax Robo can connect you with a practising Company Secretary if this requirement applies to you.

Whenever there is a change in a director's personal details — such as address, name, or nationality — the DIN records must be updated with the MCA using Form DIR-6. This is not an annual filing but must be done promptly whenever a change occurs.

Deadline: Within 30 days of any change in director details.

Penalty for missing: Providing incorrect details to MCA is an offence and can attract fines under the Companies Act.

Common situations: Director moves to a new address, name change after marriage, change in nominee director details.

✅ Tax Robo handles DIN updates whenever your director or nominee director details change.

If your One Person Company supplies goods or services with an annual turnover exceeding ₹20 lakh (₹10 lakh for special category states), GST registration is mandatory. Once registered, monthly or quarterly GST returns must be filed regularly.

Key GST Returns:

• GSTR-1 — Monthly or quarterly (outward supplies)
• GSTR-3B — Monthly summary return
• GSTR-9 — Annual GST return (by 31st December)

Penalty for missing: ₹50 per day (₹20 per day for nil returns) with a maximum of ₹10,000 per return. Interest at 18% per annum on unpaid tax.

Note: Even if your turnover is below the threshold, voluntary GST registration is recommended for B2B businesses.

✅ Tax Robo handles GST registration and all monthly, quarterly, and annual GST return filings.