OPC Annual Filing Due Date

Every OPC is under an obligation to file the annual accounts, annual returns, income tax return and other roc forms within due date to avoid the massive penalties.

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.

Due Dates for Annual Filing of OPC

Name of e-form

Description of e-form

Due date of filing

Concerned authority


Filing of annual accounts

Within 180 days from the closing of the financial year along with the documents

Registrar Of Companies


Filing of annual accounts in case of consolidated financial statements

Within 180 days or 6 months from the closing of the financial year

Registrar Of Companies


Filing of annual return

Within 60 days from the date of AGM (Annual General Meeting)

Registrar Of Companies


Appointment of auditor

Within 15 days from the conclusion of AGM (Annual General Meeting)

Registrar Of Companies


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.

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