OPC Compliance Calendar September 2026: Key Due Dates

An OPC should use ITNS 281N for regular TDS or TCS payments made through its TAN. Form 141 is a PAN-based challan-cum-statement used for specified transactions under Section 393(1), such as property purchase, rent, contractor or professional payments, and virtual digital asset transactions. This distinction is relevant when reviewing the OPC compliance calendar September 2026.

Yes. A GST-registered OPC can opt for the QRMP scheme if its aggregate annual turnover at the PAN level is up to ₹5 crore and it is eligible to file GSTR-1 and GSTR-3B. Under QRMP, these returns are filed quarterly, while tax for the first two months is deposited through PMT-06.

IFF is an optional invoice-reporting facility for QRMP taxpayers, while PMT-06 is used to deposit monthly tax. IFF allows an OPC to report eligible B2B invoices during the first two months of a quarter so recipients can view them for input tax credit. Using IFF does not replace the PMT-06 payment requirement.

No. GSTR-7 applies only when the OPC is legally required and registered to deduct TDS under GST. A normal GST registration does not automatically create this obligation. The return reports the tax deducted from payments to suppliers, while the related GSTR-7A certificate becomes available through the GST Portal after the prescribed process.

The OPC should reconcile and correct the difference or pay the additional liability. Where the mismatch between GSTR-1 or IFF and GSTR-3B exceeds the system threshold, the GST Portal may issue Form DRC-01B. Failure to respond can restrict the OPC from filing GSTR-1 or using IFF for a subsequent period.

For FY 2025-26 relevant to AY 2026-27, a tax-audited OPC generally files Form 3CA along with Form 3CD because its accounts are audited under the Companies Act, 2013. From Tax Year 2026-27 onwards, Forms 3CA, 3CB and 3CD are replaced by Form No. 26. An OPC whose accounts are audited under company law will generally use Parts A, B and C of Form No. 26.

Yes. Having no turnover or business activity does not by itself remove the financial statement filing requirement. An OPC must prepare financial statements, have them adopted by its sole member, and file them with the Registrar of Companies through AOC-4 along with the prescribed documents.

No. EPF and ESI applicability depends on the establishment, number of employees, employee eligibility, notified area, and applicable law. EPF generally applies to specified factories and notified establishments employing 20 or more persons. ESI generally covers eligible factories and notified establishments employing 10 or more persons, subject to the prescribed wage limit.

Ebizfiling can review the OPC’s MCA records, GST registration, TAN, turnover, employee coverage, tax liability, and business transactions. Based on this review, our experts can prepare a compliance checklist covering GST returns, TDS and TCS, advance tax, PF and ESI, AOC-4, Form 141, and tax audit requirements.

Yes. Ebizfiling can identify the approvals, tax payments, supporting documents, and forms triggered by a transaction. For example, a property purchase may involve TDS calculation, Form 141 Schedule B, payment, and certificate requirements, while annual compliance may involve statutory audit, tax audit, AOC-4, and income tax return filing.