30 April / 31 October
MSME Form I
Half-yearly reporting for specified companies with reportable MSE dues.
ConditionalAnnual compliance calendar
Key filing windows for a One Person Company
Common timelines for a company with a 31 March financial year. AGM-linked dates must be calculated from the actual or statutory AGM date.
Dates are not one-size-fits-all. First financial years, small-company status, AGM extension, non-holding of AGM, corporate events and MCA circulars may change the form or operational due date.
30 June
DPT-3
Annual reporting of deposits and prescribed outstanding receipts.
Conditional30 September
DIR-3 KYC
Annual KYC for DIN holders covered by Rule 12A.
DIN holder30 days after AGM
AOC-4
Financial statements and prescribed attachments.
Core filing60 days after AGM
MGT-7 / 7A
Annual return; form depends on small-company classification.
Core filingCore governance
What annual compliance includes beyond e-filing
ROC forms should be supported by properly approved accounts, meetings, disclosures, registers and signed records.
Board meetings
Convene the first Board meeting within the statutory period and hold subsequent meetings at the applicable frequency.
- Notice, agenda and attendance
- Quorum and participation records
- Minutes and resolution tracking
Accounts and audit
Maintain books, prepare financial statements and complete statutory audit even where turnover or activity is nil.
- Balance sheet and profit and loss account
- Cash-flow statement where applicable
- Notes, schedules and audit report
Annual General Meeting
Approve accounts and complete member business through a properly convened AGM within the applicable timeline.
- AGM notice and explanatory statement
- Attendance and voting records
- Minutes and adopted accounts
Director disclosures
Review DIN status, KYC, interests, eligibility and related-party positions of each director.
- DIR-3 KYC or KYC-WEB
- MBP-1 disclosure of interest
- DIR-8 eligibility declaration
Statutory registers
Keep registers and corporate records current at the registered office or other legally approved location.
- Members, directors and KMP
- Charges, loans and investments
- Contracts and beneficial ownership
Applicability checks
Assess company classification and thresholds before deciding which additional reports and certifications apply.
- Small-company status
- CSR and audit thresholds
- Deposits, MSME dues and demat rules
ROC form checklist
Annual and conditional forms for OPC Companies
This table distinguishes core annual filings from forms that become mandatory only when their legal trigger applies.
| Form / compliance | Standard timeline | Purpose | Applicability |
|---|---|---|---|
| AOC-4 / applicable variant | Generally within 30 days of AGM | File adopted financial statements, Board’s Report, auditor’s report and prescribed attachments. | Core annual filing |
| MGT-7 | Within 60 days of AGM or date AGM should have been held | Annual return containing ownership, directors, meetings and other prescribed particulars. | Unless eligible for MGT-7A |
| MGT-7A | Within prescribed annual-return timeline | Abridged annual return for a company qualifying as a small company. | Small company only |
| ADT-1 | Generally within 15 days of relevant AGM | Intimation of statutory auditor appointment or reappointment. | When appointment filing arises |
| DIR-3 KYC / WEB | 30 September for covered DIN holders | Update or confirm annual KYC of directors and other DIN holders. | DIN-holder compliance |
| DPT-3 | 30 June | Return of deposits and/or prescribed outstanding money or loan not considered deposits. | Receipt and exemption based |
| MSME Form I | 30 April and 31 October | Half-yearly reporting of prescribed outstanding dues to micro or small enterprise suppliers. | Specified companies only |
| PAS-6 | Within 60 days of each half-year end | Reconciliation of issued capital and securities held in dematerialised form. | Covered companies only |
| MGT-8 | Certification attached to MGT-7 | Practising company secretary certification of annual return. | Prescribed capital/turnover threshold |
| CSR-2 | As prescribed with/after annual financial filing | Report CSR particulars for the financial year. | Section 135 applicability |
Separate obligations: Income-tax, GST, TDS, labour-law, FEMA, FDI and sector-regulator filings are not replaced by MCA annual compliance.
Event-based compliance
File promptly when company particulars change
These filings arise from transactions and corporate decisions; they do not wait for the annual filing season.
Directors and KMP
- DIR-12 for appointment, resignation or designation change
- DIR-6 for changes in DIN particulars
- MR-1 where managerial-personnel filing applies
Registered office
- INC-22 for office verification or change
- INC-23 where Regional Director approval is required
- Related resolutions and supporting records
Capital and allotment
- PAS-3 for return of allotment
- SH-7 for alteration of authorised capital
- Rights, private placement and transfer records
Resolutions and objects
- MGT-14 for prescribed resolutions and agreements
- MOA/AOA or object-clause amendments
- Member and Board approval documentation
Charges and borrowing
- CHG-1 / CHG-9 for creation or modification
- CHG-4 for satisfaction of charge
- Approvals for loans, guarantees and investments
Beneficial ownership
- BEN-2 following applicable BEN-1 declaration
- MGT-6 for beneficial-interest declarations
- Update statutory ownership registers
Working papers
Records commonly required for annual compliance
Well-maintained records reduce filing errors, resubmissions and inconsistencies during due diligence.
Financial records
Trial balance, ledgers, bank statements, invoices, fixed assets, loans and reconciliations.
Corporate records
Register of members, directors, share certificates, transfers and beneficial ownership.
Meeting records
Notices, agenda papers, attendance, resolutions, minutes and member approvals.
Director and auditor data
DIN status, KYC, disclosures, consent, eligibility and auditor appointment particulars.
Frequently Asked Questions
Quick answers about One Person Company ROC and annual compliance.
Get Expert HelpIs annual compliance mandatory if the company has no business? +
Generally yes. An active One Person Company ordinarily continues to have annual accounts, audit and ROC filing obligations even when turnover or operations are nil.
Should a One Person Company file MGT-7 or MGT-7A? +
A company generally files MGT-7, while a company qualifying as a small company uses the abridged MGT-7A. Classification must be checked for the relevant financial year.
Does every company file DPT-3 and MSME Form I? +
No. Each requires an applicability review based on the company class, outstanding receipts, exemptions and reportable dues to micro or small suppliers.
What happens when annual ROC forms are filed late? +
Additional fees and statutory penalties may arise. Continued default can affect directors, due diligence, banking, investment and other MCA applications.
Are AOC-4 and MGT-7 due dates always 30 October and 29 November? +
No. Those dates are common where the AGM is held on 30 September. The statutory filing period is calculated from the actual or required AGM date, subject to applicable rules and extensions.
Need a One Person Company compliance review?
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