OPC Annual Compliance Form and Due date

AOC-4 : Within 180 days from the closure of financial year i.e., 27th September of every year.

MGT-7A : Within 60 days from the date of entry (signing) of resolution served by the member to adopt the financial statements in the minutes book. [deemed date of AGM as per section 122(3)]

ADT-1 : In case where there is appointment of an auditor (in normal case) then the form shall be filed within 15 days from the date of entry (signing) of resolution served by the member to appoint an auditor in the minutes book. [deemed date of AGM as per section 122(3)]

3D Isometric Flat Vector Concept of Regulatory Compliance

DIR-3 KYC : 30th September of every year

Note: In no case, the due date of filing form

  • MGT-7A shall be later than 26th November
  • ADT-1 shall be later than 12th October

 as an OPC is required to file AOC-4 within 180 days from the end of F.Y. i.e., 27th September which clearly implies that the member has to adopt the financial statements on or before 27th September, the date of adoption being considered as deemed date of AGM in accordance with the provisions of section 122(3).

Illustration:

Date of signing minutes Due date
AOC-4 MGT-7A ADT-1
10.09.2021 27.09.2021 09.11.2021 25.09.2021
25.09.2021 27.09.2021 24.11.2021 10.10.2021
27.09.2021 27.09.2021 26.11.2021 12.10.2021

Note: As the provisions of conducting AGM are not applicable to OPCs, it is to be noted that the extension of due date of conducting AGM is not available to OPCs and annual filing is to be done in accordance with the regular provisions.

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Disclaimer: The author is based in Jabalpur and is a Practicing Company Secretary dealing in Corporate, Legal & Taxation services. The information contained in this write up, as provided by the author, is to provide a general guidance to the intended user. The information should not be used as a substitute for specific consultations. Author recommends that professional advice is sought before taking any action on specific issues.

The author can also be reached at [email protected]

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