One Person Company (OPC) Compliance Schedule 2025
The One Person Company (OPC) Compliance Schedule 2025 serves as a vital roadmap for entrepreneurs managing a single-member company under the Companies Act, 2013. Introduced to simplify entrepreneurship in India, OPCs allow individuals to enjoy the benefits of limited liability and corporate recognition without the complexities of running a traditional private limited company.
However, every OPC must adhere to a specific set of legal and regulatory obligations throughout the year to ensure smooth operations and avoid penalties. This detailed guide explains all compliance requirements, filing timelines, and responsibilities that OPC owners need to follow in 2025.
Understanding the Concept of a One Person Company
A One Person Company (OPC), as defined under Section 2(62) of the Companies Act, 2013, refers to a company that has only one person as its member and director. This business structure empowers individuals to start their ventures with limited liability while maintaining complete control.
Core Features of an OPC
| Feature | Description |
|---|---|
| Single Ownership | Owned and managed by one individual acting as both shareholder and director. |
| Limited Liability | The owner’s personal assets remain protected from business liabilities. |
| Separate Legal Entity | The OPC can own property, enter contracts, and sue or be sued independently. |
| Perpetual Succession | A nominee takes charge upon the owner’s death or incapacity, ensuring continuity. |
| Reduced Compliance Burden | OPCs are exempt from conducting Annual General Meetings (AGMs). |
| Nominee Requirement | Mandatory nomination ensures smooth business succession. |
This structure bridges the gap between sole proprietorships and private limited companies, making it ideal for solo entrepreneurs, consultants, and small business owners.
Annual and Mandatory Compliance Requirements for OPC 2025
Meeting annual compliance requirements is non-negotiable for OPCs. Below is a breakdown of the essential filings, deadlines, and forms to be submitted in 2025.
1. Director KYC (DIR-3 KYC)
Every individual holding a Director Identification Number (DIN) must file DIR-3 KYC annually.
- Form Type: E-Form DIR-3 KYC / DIR-3-KYC-WEB
- Due Date: September 30, 2025
- Purpose: Ensures that the director’s contact details are up-to-date with the Ministry of Corporate Affairs (MCA).
2. Annual Filing under Section 137 – Financial Statements
According to Section 137 of the Companies Act, 2013, every OPC must file a copy of its financial statements, including all supporting documents, within 180 days from the end of the financial year.
- Form: AOC-4
- Due Date: September 27, 2025 (for FY ending March 31, 2025)
Although OPCs are not required to hold AGMs as per Section 96, they must still complete this filing within the prescribed timeframe.
3. Annual Return (Form MGT-7A)
OPCs must file an annual return using Form MGT-7A, which is specifically designed for small companies and OPCs.
- Due Date: Within 60 days from the completion of six months post-financial year-end.
- Includes: Company details, shareholding pattern, and management information.
4. Income Tax Return
Just like other companies, OPCs must file annual Income Tax Returns.
- Due Date: September 30, 2025 (if audit applicable).
- Note: Maintain accurate books of accounts for seamless compliance.
5. Statutory Registers Maintenance
Every OPC must maintain updated registers at its registered office, including:
- Register of Directors and Members
- Register of Contracts and Arrangements
- Minutes of Board Meetings
6. Additional Compliances
| Compliance Particular | E-Form | Timeline / Frequency | Description |
|---|---|---|---|
| Disclosure of Interest | MBP-1 | First board meeting of FY | Directors must declare their interest in other entities. |
| Non-Disqualification Declaration | DIR-8 | First board meeting of FY | Directors confirm they are not disqualified under the Act. |
| MSME Payment Reporting | MSME-1 | Half-yearly | For reporting delayed payments to MSME vendors (if applicable). |
| Return of Deposits | DPT-3 | June 30 every year | Details of deposits and non-deposit transactions as of March 31. |
| Auditor Appointment | ADT-1 | Within 15 days of appointment | For appointing/reappointing an auditor for a five-year term. |
Penalties for Non-Compliance
Failure to file the required forms on time attracts severe penalties.
For example:
- AOC-4: 100 per day of delay beyond the due date.
- Non-filing can also lead to disqualification of directors or legal actions under the Companies Act.
To maintain good standing and avoid fines, OPC owners must ensure timely submissions and accurate record-keeping.
Quick Compliance Summary for OPCs – 2025
| Sl. | Compliance | Form | Due Date | Remarks |
|---|---|---|---|---|
| 1 | Financial Statements | AOC-4 | 27.09.2025 | Must include balance sheet and P&L. |
| 2 | Annual Return | MGT-7A | 60 days from 27.09.2025 | Simplified return for OPCs. |
| 3 | Director KYC | DIR-3 KYC | 30.09.2025 | For all DIN holders. |
| 4 | Tax Return | ITR | 30.09.2025 | Required annually. |
| 5 | Return of Deposits | DPT-3 | 30.06.2025 | Includes all outstanding loans/deposits. |
Conclusion
The One Person Company (OPC) Compliance Schedule 2025 ensures that small business owners remain legally compliant while enjoying the benefits of corporate identity. Staying organized, maintaining records, and meeting deadlines is key to avoiding penalties and keeping your OPC in good standing.
For detailed instructions, visit the official MCA website for the latest updates and filing guidelines.
CA Study Shop provides classes & books for CA CS CMA Students. We have partnered with more than 100 top faculties of country and provide excellent customer support which is evident from our 4.9/5 star rating on Google. Student can connect with us via any mode here.
Best of luck!
Stay Connected for more authentic updates.
Jai Hind,Vande Mataram
Team CA Study
