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September 15, 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
|
Due Date |
Compliance |
Form |
Period |
Applicable To |
|
30/06/2026 |
Return of Deposits / Specified Receipts | DPT-3 | As at 31/03/2026 |
OPCs to which DPT-3 reporting applies |
|
31/07/2026 |
Income Tax Return Filing | Applicable ITR Form | FY 2025-26 / AY 2026-27 |
OPCs falling under the applicable non-audit category |
|
30/09/2026 |
Director KYC | DIR-3 KYC / DIR-3 KYC-WEB | FY 2025-26 |
Eligible DIN holders of OPCs |
|
27/09/2027 |
Filing of Financial Statements | AOC-4 | FY 2026-27 |
OPCs |
|
31/10/2027 |
Income Tax Return Filing | Applicable ITR Form | Tax Year 2026-27 |
OPCs requiring audit |
|
31/10/2027 |
MSME Half-Yearly Return | MSME Form I | April–September 2027 |
OPCs having reportable outstanding dues to Micro and Small Enterprises |
|
29/11/2027 |
Annual Return Filing | MGT-7A | FY 2026-27 |
OPCs |
|
30/04/2028 |
MSME Half-Yearly Return | MSME Form I | October 2027–March 2028 |
OPCs having reportable outstanding dues to Micro and Small Enterprises |
Notes:
- DPT-3: Applicable OPCs should file DPT-3 for deposits or specified receipts/amounts as required under the Companies (Acceptance of Deposits) Rules.
- Income Tax Return – 31 July 2026 row: This relates to FY 2025-26 / AY 2026-27, so remove it if the calendar is meant strictly for FY 2026-27.
- DIR-3 KYC: The old annual 30 September KYC cycle is no longer the standard rule after the MCA amendment; current filing depends on the revised three-financial-year cycle and event-based updates.
- AOC-4: OPCs file financial statements within the prescribed period after the end of the financial year; the due date should be checked against the special OPC filing timeline.
- Income Tax Return – Audit OPC: An OPC whose accounts fall under the applicable audit category generally files the return by the audit-category due date under the Income-tax Act, 2025.
- MSME Form I: Applicable only where the OPC has reportable outstanding dues to eligible Micro and Small Enterprises under the prescribed MSME reporting framework.
- MGT-7A: OPCs use MGT-7A for annual return filing within the prescribed period applicable to OPCs and small companies.
- Period Check: The MSME Form I rows for April–September 2027 and October 2027–March 2028 relate to later reporting periods, so they should be excluded if the table is strictly limited to FY 2026-27.
- Due Date Extensions: All statutory dates remain subject to any specific extension or relaxation notified by MCA or the Income Tax Department.
One Person Company Compliance Calendar FY2026-27 frequency and Penalties
|
Compliance |
Late Fee / Additional Fee / Penalty |
Key Provision / Note |
|
DPT-3 |
Delayed filing can attract the prescribed MCA additional filing fee; further consequences depend on whether the default also involves non-compliance with deposit provisions. |
Companies Act, 2013 and Companies (Acceptance of Deposits) Rules, 2014 |
|
Income Tax Return – Tax Year 2026-27 |
Late filing fee is ₹1,000 if total income does not exceed ₹5 lakh; ₹5,000 in any other case. Applicable interest may also arise on unpaid tax. |
Section 428, Income-tax Act, 2025 |
|
DIR-3 KYC / DIR-3 KYC-WEB |
Where KYC/update is required but not completed as prescribed, the DIN can be marked deactivated due to non-filing of DIR-3 KYC, with the prescribed fee applicable for reactivation. |
Rule 12A, Companies (Appointment and Qualification of Directors) Rules, 2014 |
|
AOC-4 – Financial Statements |
Delayed filing attracts an additional fee of ₹100 per day of delay; statutory penalty may also apply for failure to comply with Section 137. |
Section 137, Companies Act, 2013 |
|
MSME Form I |
Failure to furnish information/statistics required under Section 405 can attract statutory penalty on the company and every officer in default, subject to the applicable provision. |
Section 405, Companies Act, 2013 |
|
MGT-7A – Annual Return |
Delayed filing attracts an additional fee of ₹100 per day; failure to file the annual return can also attract statutory penalty on the company and officers in default. |
Section 92, Companies Act, 2013 |
|
Tax Audit Report, if applicable |
For Tax Year 2026-27, failure to furnish the prescribed tax audit report attracts a graded fee under the current Income-tax Act framework. |
Section 428, Income-tax Act, 2025 |
|
Transfer Pricing Report, if applicable |
Failure to furnish the prescribed report under Section 172 attracts ₹50,000 for delay up to one month and ₹1,00,000 thereafter under the amended fee regime. |
Section 428, Income-tax Act, 2025 |
Notes:
- DPT-3: Additional filing fee applies for delayed filing, while separate consequences may arise for an underlying deposit-related violation.
- ITR: Late filing fee under Section 428 is ₹1,000 or ₹5,000, depending on total income.
- AOC-4: Delay attracts additional filing fee, while Section 137 consequences may apply separately for statutory non-compliance.
- MGT-7A: OPCs use MGT-7A for annual return filing, with additional fee applicable for delayed filing.
- DIR-3 KYC: Do not retain the old annual 30 September 2026 deadline in your FY 2026-27 OPC calendar; the MCA KYC framework was revised from 31 March 2026.
- MSME Form I: Applicable only where the OPC falls within the prescribed MSME reporting requirement and has reportable outstanding dues.
- Income-tax: Tax Year 2026-27 is governed by the Income-tax Act, 2025, so old Act penalty section numbers should not be used for these current-year defaults.
- Extensions: Actual liability should be checked after considering any MCA/CBDT extension or relaxation applicable to the relevant filing.
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 return 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
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.
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