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May 20, 2026
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BySteffy A
OPC Compliance Calendar June 2026: Details explained
Introduction
To keep up with the current tax and regulation requirements, a One Person Company must adhere to certaintax and regulatory deadlines. The OPC compliance calendar has a major role with respect to the compliances, as it runs by only an individual.
Although the Companies Act, 2013 and the Income Tax Act, 1961 have simplified rules, missing of the due date may attract penalties. The following is the OPC Compliance Calendar of June 2026 to assist businesses to keep up with One Person Company compliance.
OPC Compliance Calendar June 2026
|
Date |
Compliance |
Applicable Form |
Penalties |
|
7 June 2026 |
TDS Payment for May 2026 (if OPC has deducted TDS) | Challan ITNS 281 |
Interest @ 1%–1.5% per month for delay in deduction/payment of TDS under the Income-tax Act, 2025 |
|
10 June 2026 |
GST TDS Return (if applicable) | GSTR-7 |
Late fee of ₹100 per day under CGST and ₹100 per day under SGST, subject to prescribed maximum limits |
|
11 June 2026 |
GST Outward Supply Return | GSTR-1 |
Late fee of ₹50 per day (₹25 CGST + ₹25 SGST) and ₹20 per day for nil return |
|
13 June 2026 |
Invoice Furnishing Facility under QRMP | IFF |
No late fee prescribed; delay may impact recipient’s ITC claim |
|
14 June 2026 |
Issue of TDS Certificate for specified deductions | Form 132 (earlier Form 16B/16C/16D) |
Penalty for delay in issuing TDS certificate as prescribed under Income-tax provisions |
|
15 June 2026 |
Advance Tax– First Instalment | Advance Tax |
Interest under Sec. 457 and Sec. 458 of the Income-tax Act, 2025 for shortfall or deferment |
|
15 June 2026 |
PF Contribution for May 2026 (if OPC has employees covered under EPF) | EPF Payment |
Interest @ 12% p.a. plus damages under EPF provisions |
|
15 June 2026 |
ESI Contribution for May 2026 (if applicable) | ESI Payment |
Interest @ 12% p.a. along with penalties/damages under ESI provisions |
|
20 June 2026 |
GST Monthly Return | GSTR-3B |
Late fee plus interest @ 18% per annum on unpaid GST liability |
|
25 June 2026 |
GST Payment under QRMP Scheme | PMT-06 |
Interest applicable on delayed tax payment |
|
30 June 2026 |
TDS Statement on Purchase of Property (if applicable) | Form 141 (earlier Form 26QB) |
Late fee of ₹200 per day subject to amount of TDS |
Note: The above compliances are included in the OPC Compliance Calendar because a One Person Company (OPC), being a registered company entity in India, may become liable for various statutory, tax, labour law, and GST compliances depending on its business activities, turnover, employee strength, registrations obtained, and transactions undertaken.
Accordingly, certain compliances such as GST returns, TDS payments, PF/ESI contributions, advance tax or property-related TDS filings may apply only if the OPC meets the prescribed applicability conditions under the respective laws.
Key Features
- Although OPCs have made life easier because of their simplified regulatory requirements, they are still under obligation to make payments; to file TDSs, and to
- otherwise comply with the statutory obligations within the stipulated deadlines.
- Where an OPC deducts TDS, the deductions shall be deposited with the government by the 7th of the following month to avoid any interest and late charges.
- OPCs having an estimated tax liability of more than 10,000 in the financial year are required to pay advance tax.
- OPCs that hire staff must also ensure that they make proper deposits of the following in case they are not in compliance with the labour laws:
- Non-compliance could result in fines, additional charges, and unnecessary regulatory scrutiny.
How Ebizfiling Helps Businesses Manage Compliance?
Ebizfiling helps in the preparation and filing of OPC compliance documents,which eases the burden of navigating complex government portals and processes. Professionals can offer practical advice to businesses to learn and comply with requirements of one person company compliance. Ebizfiling assists in ensuring that the records and filings are accurate and that chances of making errors are minimized which could result in notices or penalties.
Managing OPC compliances can become challenging with multiple GST, Income Tax, ROC, PF, and ESI deadlines throughout the year. Ebizfiling helps One Person Companies stay fully compliant with expert support for annual compliance filing, tax compliances, bookkeeping and accounting, payroll, and end-to-end regulatory management: all in one place.
Conclusion
In short, it is important that every OPC is updated with OPC compliance deadlines to ensure that they are not punished and carry on with business. Businesses can make sure that they have timely filings, have paid their taxes properly, and have properly managed the requirements of the one person company compliance throughout the month by following the OPC Compliance Calendar June 2026.
You can also refer to our complete Compliance Calendar June 2026 for all GST, TDS, LLP, OPC, Income Tax, PF, ESI, and company compliance due dates in one place.
Explore our related compliance calendar guides:
GST compliance calendar June 2026
LLP compliance calendar June 2026
TDS and TCS Compliance Calendar June 2026
Income Tax Dues Dates June 2026
PF and ESI Compliance Calendar June 2026
FAQs: OPC Compliance Calendar June 2026
1. Does an OPC have to maintain statutory registers?
Yes, an OPC should keep statutory records, including the register of members, directors and contracts. Proper maintenance ensures transparency and helps in case ofI an inspection, audit, or other regulatory checks mandated by the corporate law.
2. Can a One Person Company have more than one director?
Yes, an OPC is allowed to nominate a maximum of 15 directors. Although the number of members is limited to one member, the company can have other directors to run the business, enhance governance, and assist in decision-making as the business expands
3. Does an OPC have to conduct Annual General Meetings (AGM)?
No, an OPC does not have to conduct an Annual General Meeting as required by the Companies Act, 2013. The resolutions may be noted in the minute book and signed by the sole member..
4. Can an OPC be converted into a private limited company?
Yes, an OPC may voluntarily convert to a private limited company if it fulfills certain requirements, such as increased turnover, paid-up capital, or expansion needs that require additional shareholders.
5. Does an OPC have to be registered under GST?
Registration under the GST law is mandatory if the OPC exceeds the stipulated turnover threshold or interstate supply, e-commerce operations, or other activitiesinterstate supply, e-commerce operations, or other activities where registration is compulsory under the GST law.
6. Is it possible to establish an OPC in India by a non-resident Indian (NRI)?
According to the existing regulations, only a natural person who is an Indian citizen and resident in India can incorporate an OPC. NRIs are not usually allowed to establish an OPC as such.
7. What are the financial records that an OPC is required to keep on a regular basis?
An OPC is required to keep books of account, financial statements, invoices and supporting documents. Such records are useful in ensuring proper reporting, taxation, and the easy preparation of annual filings.
8. Can an OPC open more than one bank account for business operations?
Yes, an OPC may open several business accounts in the bank, in case the accounts are required, such as operational or financial management reasons. However, all transactions should be properly recorded in the books of account of the company.
9. Can the nominee of an OPC be changed after incorporation?
Yes, the nominee can be changed by the single member of an OPC who can change the nominee by submitting the necessary form to the Registrar of Companies and obtaining the consent of the nominee to the change.
10. Is an OPC required to be audited annually?
Yes, an OPC should have a statutory auditor and should have its financial statements audited on a yearly basis, regardless of turnover in accordance with the provisions of the Companies Act, 2013.
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