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June 4, 2026
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BySteffy A
One Person Company Compliance Calendar FY 2026-27: Due Dates
Introduction
The One Person Company compliance calendar FY 2026-27 helps OPC owners track important ROC, tax, and annual filing due dates in one place. Once an OPC is registered, the owner must complete regular compliances such as AOC-4, MGT-7A, DIR-3 KYC, GST returns, Income Tax filing, TDS compliance, and proper maintenance of books and records.
Many business owners focus only on starting their One Person Company and later miss important filing deadlines. These delays can lead to penalties, additional fees, and compliance-related issues. In this blog, we have covered the key OPC compliance due dates for FY 2026-27 along with their applicability in a simple and easy-to-understand manner.
One Person Company Compliance Calendar FY2026-27: Important Due Dates
|
Month |
OPC Compliance / Form |
Due Date |
Applicability |
|
April 2026 |
MSME-1 (Oct 2025 – Mar 2026) | 30/04/2026 |
If payment to MSMEs is outstanding for more than 45 days |
|
May 2026 |
Books of Accounts / Statutory Registers / Minutes Book | Ongoing |
Continuous compliance |
|
June 2026 |
DPT-3 | 30/06/2026 |
If there is outstanding money or loan not treated as deposit |
|
July 2026 |
Internal Compliance Review | Ongoing |
Recommended internal compliance check |
|
August 2026 |
Annual Filing Working Paper Finalisation | Ongoing |
Before annual ROC filings |
|
September 2026 |
AOC-4 (OPC) | 27/09/2026 |
Mandatory annual financial statement filing |
|
September 2026 |
DIR-3 KYC | 30/09/2026 |
If director holds DIN |
|
October 2026 |
MSME-1 (Apr 2026 – Sep 2026) | 31/10/2026 |
If payment to MSMEs is outstanding for more than 45 days |
|
November 2026 |
MGT-7A | 29/11/2026 |
Mandatory annual return filing |
|
December 2026 |
Statutory Registers / Minutes Book Update | Ongoing |
Continuous compliance |
|
January 2027 |
Internal Compliance Review | Ongoing |
Recommended internal compliance check |
|
February 2027 |
Books and Records Update | Ongoing |
Continuous compliance |
|
March 2027 |
Books of Accounts Finalisation / Year-end Closing | 31/03/2027 |
Mandatory year-end internal compliance |
One Person Company Compliance Calendar FY2026-27 frequency and Penalties
|
Frequency |
OPC Compliance / Form |
Due Date |
Penalty for Non-Compliance |
|
Half-yearly |
MSME-1 (Oct–Mar period) | 30/04/2026 |
Penalty may extend to ₹25,000 for company and ₹3,000 per day for officers |
|
Half-yearly |
MSME-1 (Apr–Sep period) | 31/10/2026 |
Penalty may extend to ₹25,000 for company and ₹3,000 per day for officers |
|
Yearly |
DPT-3 | 30/06/2026 |
Penalty may extend to ₹5,000 and additional daily penalty for continuing default |
|
Yearly |
AOC-4 (OPC) | 27/09/2026 |
₹100 per day of delay without maximum limit |
|
Yearly |
DIR-3 KYC | 30/09/2026 |
DIN may get deactivated and reactivation fee of ₹5,000 |
|
Yearly |
MGT-7A | 29/11/2026 |
₹100 per day of delay without maximum limit |
|
Event-based |
INC-20A | Within 180 days from incorporation |
Company may face penalty up to ₹50,000 and officers up to ₹1,000 per day |
|
Continuous |
Books of Accounts | Throughout the year |
Penalty on company and officers for improper maintenance of books |
|
Continuous |
Statutory Registers / Minutes Book | Throughout the year |
Penalty under Companies Act for non-maintenance of records |
How Ebizfiling Helps with One Person Company compliance
Managing an OPC becomes much easier when you have the right support for your compliances. At Ebizfiling, we help One Person Companies handle their yearly filings and compliance work without the confusion and last-minute stress.
Our team assists with:
- ROC annual filing for OPC
- GST return filing
- TDS filing and compliance
- Bookkeeping and accounting support
- MSME and other applicable filings
- Regular compliance reminders and due date tracking
Whether you’ve just started your OPC or have been running it for years, keeping up with compliances can sometimes feel confusing and time-consuming. That’s where Ebizfiling can help. Our experts make sure your filings are done correctly and on time, so you don’t have to worry about penalties, missed deadlines, or unnecessary notices.
With Ebizfiling, you get simple and reliable OPC compliance support while you stay focused on growing your business.
Final Thoughts
While running an OPC, it’s common to miss compliance dates because most business owners are busy managing daily business activities. But missing important filings can lead to penalties, late fees, and unnecessary problems later.
That’s why keeping your One Person Company compliance calendar FY 2026-27 updated on time is important. It helps your business stay legally safe and avoids last-minute stress.
If you don’t want to keep track of all the due dates and filings yourself, you can take expert help from Ebizfiling. Our team will help you manage your One Person Company compliance properly so you can focus on your business without worrying about penalties or delays.
Businesses need to comply with various monthly, quarterly, and annual filing requirements during the financial year. To simplify compliance tracking, refer to our comprehensive Compliance Calendar FY2026-27 covering GST, TDS/TCS, ROC, PF, ESI, Income Tax, LLP, and Company compliances.
Suggested Reads:
GST compliance calendar FY 2026-27
LLP compliance calendar FY 2026-27
OPC compliance calendar FY 2026-27
Income Tax compliance calendar FY 2026-27
PF and ESI compliance calendar FY 2026-27
Company compliance calendar FY 2026-27
Frequently Asked Questions
1. What are the mandatory annual filings under One Person Company compliance?
Under One Person Company compliance, the two main annual ROC filings are Form AOC-4 for financial statements and Form MGT-7A for annual return. Even if the company has very limited transactions, these filings usually remain mandatory.
2. Is annual filing required even if the OPC had no business activity during the year?
Yes. Even when an OPC has not carried out business, annual filings generally still apply. The Registrar focuses on the company’s legal existence, not only turnover or transactions, so non-operational OPCs should not ignore compliance.
3. When does DPT-3 become applicable for an OPC?
DPT-3 usually becomes relevant when an OPC has outstanding money received that is not treated as a deposit, such as certain loans or advances. It is not triggered in every case, but it should always be checked carefully.
4. Does every OPC need to file MSME-1?
No, MSME-1 is not required for every OPC. It generally applies only where payment to a registered MSME supplier remains outstanding for more than 45 days from the date of acceptance or deemed acceptance.
5. Is a board meeting compulsory for every One Person Company?
Not always. If the OPC has only one director, the board meeting requirement generally does not apply. Where there is more than one director, at least one meeting in each half of the calendar year becomes relevant.
6. Can an OPC be penalized for not maintaining books of account even if returns are filed on time?
Yes. Filing forms alone does not complete One Person Company compliance. Proper books of account must be maintained throughout the year, because financial statements, audit work, and ROC filings depend on accurate underlying records.
7. What happens if AOC-4 or MGT-7A is filed after the due date?
Late filing usually attracts additional filing fees that continue to increase with delay. In practice, this can become expensive quickly, which is why timely One Person Company compliance helps avoid unnecessary compliance costs.
8. Does an OPC need audit even when turnover is low?
Yes, an OPC is generally required to get its accounts audited because it is a company, even if turnover is low. Many business owners assume low turnover means no audit, but that is not always the right way to look at it. Audit applicability depends on legal requirements and the company’s financial records, not just revenue alone.
9. How does Ebizfiling help with One Person Company compliance?
Ebizfiling usually helps OPC owners by handling due-date tracking, document review, annual filing preparation, and practical compliance support. For many founders, this reduces last-minute filing pressure and helps avoid avoidable errors.
10. Can Ebizfiling help if my OPC has already missed previous compliance deadlines?
Yes. Ebizfiling can help review pending filings, identify missed ROC forms, and prepare delayed submissions. In many cases, sorting old defaults early makes future One Person Company compliance much easier to manage.
Stay Compliant, Keep Your OPC Active
Compliance made simple for OPCs.
About Ebizfiling -
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