In order to ensure that your incorporated One Person Company (OPC) runs effectively, there are certain OPC Annual Filing compliance which need to fulfill as and when arises. For effectively, efficiently and economically running of OPC, statutory compliances need to fulfil timely, timely compliance ensure saving in unnecessary and unproductive expenditure in terms of penalty, late fees fine, interest etc. OPC annual filing and other compliance are broadly categorized in three category; one is Annual Compliance, Monthly / Quarterly statutory Compliance and another is event based Compliance. OPC Annual Filing and other Compliance are such return and forms which need to file annually irrespective of the fact whether any business activity carried on during the year or not. Such Annual Compliances are required to be filed in the form of return which has predetermined dates to be met. All Filings are required to be done on MCA Portal. Monthly / Quarterly Statutory Compliance are such returns and forms which need to file on monthly / quarterly basis if the OPC also has registered GST Number; TAN number for TDS return filings; PF and ESI registered entity to fulfil labour law compliances. Event based compliance are such return and forms which need to file as and when any event arises such as Change in Registered office Address, Resignation / removal of Partner, Addition / Admission of new Partner, any other event etc. Certain OPC Annual filing and other compliance are required to be fulfill by LLP are:

OPC Annual Filing Compliance
MBP-1	Disclosure of Director’s Interest	It require disclosure from Director for his interest in other entities	Forming part of Secretarial Compliance
DIR-8	Director non-disqualification	Every Director in each financial year will file disclosure for his non-disqualification	Forming part of Secretarial Compliance
AOC-4	Filing of Financial Statement	It cover Financial Statement comprises of Profit & Loss and Balance Sheet	30th September
MGT-7	Annual Return of OPC	It cover summary of Annual Return of the OPC	Within 60 days of AGM
Income Tax Compliance
ITR-6	Income Tax Return	If Tax Audit of financial statement is not required	30th September
ITR-6	Income Tax Return	If Tax Audit of financial statement is required	30th September
ITR-6	Income Tax Return	If OPC involves in international transaction with associated enterprises and Transfer pricing report need to be filed	30th November
3CB-3CD	Income Tax Audit Report	Tax Audit is mandatory if turnover exceed INR 1 crore or INR 50 lakhs in case of Profession	30th September
3CEB	Income Tax Transfer Pricing	Transfer Pricing report is mandatory if LLP involves in international transaction with associated enterprises	30th November
GST Compliance (if OPC also has valid GST number)
GSTR-9	GST Annual Return	Annual Return need not to be certified and audited by Chartered Accountant	Refer GST section
GSTR-9C	GST Annual Reconciliation statement	GST Annual Reconciliation Statement need to be audited and certified by a Chartered Accountant	Refer GST section

Certain Monthly / Quarterly Compliances required to be fulfil by LLP are:

GST Compliance (if OPC has valid GST number)
GSTR-3B	GST monthly summary	It comprises of monthly summary of GST on sales and purchases	20th of every next month
GSTR-1	GST monthly	It comprises of monthly invoice wise details of sales along with debit and credit note	10th of every next month
GSTR-1	GST quarterly return	If entity adopt for filing quarterly statement, it comprises of quarterly invoice wise sales along with debit and credit note	Before 30 days from the end of quarter
TDS Compliance (if OPC has valid TIN and entitle to deduct and deposit TDS)
24Q / 26Q / 27Q	TDS Quarterly returns	24Q refers to TDS deducted and deposited on employees. 26Q refers to TDS deducted and deposited on all parties except employees and foreign parties 27Q refers to TDS deducted and deposited on Foreign parties	Before 30 days from the end of quarter
PF and ESI Return (if OPC has valid PF and ESI registered entity)
PF & ESI Return	PF and ESI monthly return	This contains details of employer and employee contribution mapped with the challan deposited	Before 15 days from the end of month

The dates provided herein are the statutory dates, these might get change, during last hour considering the status of Return filed, and respective department might increase the date for return filings. We advice our clients well before time for all OPC Annual Filing and related compliance. With the ever changing Law and regulatory requirements, we keep on track and advise the same on timely manner in order to ensure proper compliance relating to OPC Annual Filing. We at ReturnFilings.Com will understand the purpose of your compliance for OPC in India and thereafter will provide you detailed analysis mentioning the law requirement and compliance need to fulfill in order to operate it economically and efficiently. We at ReturnFilings.Com will provide you details of complete OPC Annual Filing and other compliance in order to ensure proper smooth and timely compliance. We at ReturnFilings.Com are determinate to provide end to end solution; our motto is you concentrate on your business while we at ReturnFilings.Com will take care of all your compliance need.