OPC Compliance Deadlines: Key Dates for ROC Filings in 2025

The primary annual compliance deadline for a One Person Company (OPC) in 2025 is the filing of the annual return (Form MGT-7) and the financial statements (Form AOC-4) with the Registrar of Companies (ROC). These must be filed within 60 days from the conclusion of the Annual General Meeting (AGM). For an OPC, the AGM must be held within 6 months from the end of the financial year. Since the financial year ends on March 31, 2025, the AGM must be held by September 30, 2025. Consequently, the annual filings (MGT-7 and AOC-4) are due by November 29, 2025 (60 days from September 30).

This timeline is governed by the Companies Act, 2013. Section 96 requires the AGM to be held within six months of the financial year-end. Section 137 mandates that financial statements be filed within 30 days of the AGM, but since OPCs are exempt from holding an AGM in certain cases, the due date is calculated from the date on which the AGM should have been held. In practice, the MCA portal treats the due date as 60 days from the end of the financial year for OPCs, but the safer interpretation is to follow the AGM-based timeline. Always verify the exact due date on the MCA portal for your specific OPC.

Form AOC-4, which contains the balance sheet and profit and loss account, must be filed by an OPC within 60 days from the conclusion of the AGM. As the AGM should be held by September 30, 2025, the due date for Form AOC-4 is November 29, 2025. However, if the OPC has not held an AGM (which is permissible for OPCs under Section 96(1) proviso), the due date is calculated from the date on which the AGM should have been held, i.e., September 30, 2025.

The form must be digitally signed by the director and the auditor (if applicable). The financial statements must be prepared in accordance with Schedule III of the Companies Act, 2013. Late filing attracts a penalty of ₹100 per day for each day of default, starting from the due date. This penalty is calculated from November 29, 2025, until the date of actual filing. For example, if you file on December 15, 2025, the penalty would be ₹100 × 16 days = ₹1,600.

Form MGT-7, the annual return containing details of the company's registered office, directors, and shareholding, must be filed by an OPC within 60 days from the conclusion of the AGM. Therefore, the due date is also November 29, 2025. The annual return must be certified by a Company Secretary in practice (CS) if the OPC has a paid-up share capital of ₹10 crore or more or a turnover of ₹50 crore or more. For smaller OPCs, the director can sign the annual return without CS certification.

The form must include a list of members (shareholders) as on the date of the AGM. For an OPC, the sole member is the director themselves. The annual return must be filed in Form MGT-7 (for companies with share capital) or MGT-7A (for small companies, which OPCs may qualify as). If the OPC qualifies as a small company (paid-up capital ≤ ₹4 crore and turnover ≤ ₹40 crore), it can use the simplified Form MGT-7A. Late filing attracts the same penalty of ₹100 per day.

An OPC does not have quarterly compliance deadlines for ROC filings in the same way as larger companies. However, there are two key quarterly obligations to note:

1. Board Meetings: An OPC must hold at least one board meeting in each half of the calendar year. The gap between two meetings must not exceed 180 days. For 2025, you must hold one meeting between January 1 and June 30, 2025, and another between July 1 and December 31, 2025. There is no specific quarterly deadline, but you must ensure compliance within each half-year.

2. Income Tax Return: While not an ROC filing, the income tax return (ITR) for an OPC is due by October 31, 2025 (for the financial year 2024-25). This is a separate compliance from ROC filings but equally important. Late filing of ITR attracts a penalty of up to ₹5,000 under Section 234F of the Income Tax Act.

There is no requirement for quarterly filing of financial results or compliance reports with the ROC for OPCs. The only quarterly obligation is the board meeting schedule.

Missing the OPC compliance deadlines in 2025 results in financial penalties and potential legal consequences. The primary penalty is ₹100 per day for each day of delay in filing Form AOC-4 and Form MGT-7. This penalty is calculated from the due date (November 29, 2025) until the date of actual filing. For example, a delay of 30 days would cost ₹3,000 per form (₹100 × 30 days).

Beyond monetary penalties, the ROC may initiate adjudication proceedings under Section 454 of the Companies Act, 2013. This can lead to additional penalties of up to ₹10,000 for the company and ₹1,00,000 for the director in default. In extreme cases of persistent non-compliance, the ROC may strike off the company's name from the register, effectively dissolving the OPC. The director may also face disqualification from being appointed as a director in any other company for up to five years.

To avoid these consequences, it is advisable to file the forms as soon as possible after the financial year ends, rather than waiting until the last day. If you have missed a deadline, file immediately and pay the late fee. The MCA portal automatically calculates the late fee based on the date of filing.

If you are unsure about your OPC's compliance status or have missed a deadline, consult a qualified company secretary or chartered accountant immediately. They can help you file the overdue forms, calculate the exact penalty, and advise on any additional steps needed to regularise your company's position.

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This page provides preliminary information. It is not legal advice. For your matter, consult a qualified professional.