OPC annual filing for FY 2022-23 required AOC-4 by 27 September 2023 and MGT-7A by 28 November 2023 — rectification options for FY 2026-27 explained.
One Person Companies registered under the Companies Act 2013 carry the same statutory filing rhythm as larger private companies, with a few procedural simplifications. The deadlines for FY 2022-23 closed long ago, but pending filings, condonation applications and rectification needs continue into FY 2026-27, especially as the MCA V3 portal now flags non-filers and triggers strike-off action under section 248.
Statutory Forms for OPC Annual Filing
- Form AOC-4 — filing of audited financial statements within 180 days from closure of financial year.
- Form MGT-7A — annual return for OPC and Small Company within 60 days of the deemed AGM date.
- Form DIR-3 KYC — annual director KYC by 30 September each year.
- Form ADT-1 — auditor appointment intimation, generally within 15 days of the AGM.
- Income Tax Return in ITR-6 — by 31 October for OPCs subject to tax audit, else 31 July.
AOC-4 Deadline Mechanics
Unlike private companies that file within 30 days of the AGM, OPCs are exempt from holding an AGM. For FY 2022-23 (year ended 31 March 2023), the AOC-4 deadline was 27 September 2023 — i.e., 180 days from 31 March 2023. Late filing attracts additional fees of ₹100 per day per form without upper cap. Persistent non-filing triggers section 164(2) disqualification of the sole director.
MGT-7A Annual Return
MGT-7A is the simplified annual return for OPC and small companies. It must be filed within 60 days from the date on which the AGM would have been held had it been required, which is 30 September of the year following the financial year. For FY 2022-23, the deadline was 28 November 2023. Late filing also attracts ₹100 per day until filing.
Consequences of Default
- Disqualification of the sole director under section 164(2) for three years.
- Strike-off notice under section 248 by the Registrar of Companies.
- Additional fees up to twelve times normal fees on belated filings.
- Inability to file MCA forms for capital changes, charge registration or business changes.
- Restoration only through NCLT under section 252 with associated costs and time.
Income Tax Filing for OPC
OPCs file ITR-6 like other domestic companies. The due date is 31 October for entities subject to tax audit under section 44AB (turnover above ₹1 crore in business or ₹50 lakh in profession), else 31 July of the following assessment year. Late filing attracts ₹5,000 fee under section 234F, interest under sections 234A, 234B, 234C, and loss of carry-forward of business losses.
Rectification for Past Years
OPCs that missed FY 2022-23 filings should regularise immediately. File the pending AOC-4 and MGT-7A with additional fees on MCA V3, file updated ITR under section 139(8A) before the 48-month window closes, and apply for condonation of delay under section 460 if director disqualification has triggered. Without rectification, the company faces strike-off and the director loses appointment eligibility.
Conclusion
OPC annual filing is light but unforgiving. Build a March-to-November compliance calendar covering audit completion, AOC-4, MGT-7A, ADT-1, DIR-3 KYC and ITR-6. The cost of missing a single filing compounds quickly into disqualification and strike-off risk by FY 2026-27.
