Two things about OPC compliance catch almost every solo founder out, and both come from applying private limited company rules to a company that has its own. Your AOC-4 is not due on 30 October. And your audit is not optional at nil turnover.
Pick the speed and depth that matches your need. Same quality, same CA team — only the timeline changes.
Timeline: Annual retainer
Timeline: Annual retainer
Timeline: Annual retainer
Government fee — paid by you at actuals
MCA filing fees on AOC-4, MGT-7A and ADT-1 are paid at actuals, as is the additional fee on a late form: ₹100 per day with no cap on AOC-4 and MGT-7A, and a multiple of the normal fee on ADT-1. The statutory audit is a separate engagement by an independent auditor. CCFS-2026, under which overdue AOC-4 and MGT-7A could be regularised at 10 per cent of the accumulated additional fee, closed on 15 September 2026; the full additional fee now applies.
Every price above is a professional fee, excluding GST and government charges. 50% upfront, 50% on delivery.
All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.
Appointed by the board within 30 days. Audit is mandatory regardless of turnover, so this is not something to leave until year end.
Financial statements must be adopted by the member by resolution entered in the minutes book, on or before the AOC-4 filing date. The form asks for that date and an inconsistent one causes resubmission.
180 days from the close of the financial year, which is 27 September for a 31 March year end. Not 30 October.
The abridged annual return within 60 days of the AGM or, where no AGM is held (an OPC holds none), of the date by which it should have been held; and ITR-6 by 31 October in audit cases (21 November 2026 for FY 2025-26 under CBDT Circular 7/2026).
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An OPC is exempt from holding an AGM under Section 96(1), so the Act gives it its own timeline: 180 days from the close of the financial year, being 27 September for a 31 March year end.
There is no threshold. Section 137 requires the statements filed in AOC-4 to be duly audited with the auditor’s report under Section 143(3) attached. Nil revenue and a dormant bank account do not change it.
One director means no formal board meetings — resolutions go in the minutes book and get signed. More than one triggers Section 173(5): at least one meeting in each half of the calendar year, ninety days apart.
Every OPC names a nominee in its memorandum who takes over on the member’s death or incapacity. Any change, or a withdrawal of consent, needs Form INC-4. It is not an annual filing, which is exactly why it gets forgotten.
The abridged annual return applies to an OPC and to a small company, filed within 60 days of the AGM or, where none is held, of the date by which it should have been held. Filing the wrong form is a resubmission.
The scheme that let overdue AOC-4 and MGT-7A be regularised at 10 per cent of accumulated additional fee, with protection from penalty proceedings under Sections 92 and 137, and allowed MSC-1 and STK-2 at reduced rates, closed on 15 September 2026. Overdue forms now carry the full additional fee, so a backlog is cheaper cleared sooner.
