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
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	Registrar Of Companies
MGT-7	Filing of annual return	Within 60 days from the date of AGM (Annual General Meeting)	Registrar Of Companies
ADT-1	Appointment of auditor	Within 15 days from the conclusion of AGM (Annual General Meeting)	Registrar Of Companies
ITR-6	Income tax return	30^th September of the relevant assessment year	Income Tax Department

Note: For the first annual ROC filing of the OPC is due on the 30^th 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.