Post incorporation all the OPCs are required to file its financial reports and annual return with the ROC (Registrar of Companies) and income tax return with the tax department annually. Any delay in filing or non-filing of the roc form may invite huge penalties.
Name of e-form
Description of e-form
Due date of filing
Concerned authority
AOC-4
Filing of annual accounts
Within 180 days from the closing of the financial year along with the documents
Registrar Of Companies
AOC-4 CFS
Filing of annual accounts in case of consolidated financial statements
Within 180 days or 6 months from the closing of the financial year
MGT-7
Filing of annual return
Within 60 days from the date of AGM (Annual General Meeting)
ADT-1
Appointment of auditor
Within 15 days from the conclusion of AGM (Annual General Meeting)
ITR-6
Income tax return
30th September of the relevant assessment year
Income Tax Department
Note: For the first annual ROC filing of the OPC is due on the 30th December of the next year from the date of incorporation of the company.
Even if a company is not functioning, annual return has to be filed by the company as per the provisions. Alternatively, a company can apply for dormant status and reduce its compliance burden.