OPC-Annual Filing
OPC-Annual Filing
One Person Company (OPC) means a company which has only one person as a member.
Such a Company may have more than one Director on its Board of Directors, but it is not mandatory. Thus, queries do arise as to how an OPC will manage the affairs of the Company.
In this Article, we are clarifying the provisions of the Companies Act, 2013 (the Act) w.r.t. Annual Filings to be done by an OPC.
OPC has to file 2 forms every year (after the 1st year of its Incorporation) AOC-4 and MGT-7A as follows:
AOC-4:
By when:
|
Attachment(s):
|
OPC to file within 180 days from the closure of the financial year.
|
Audited Financial Statements, Auditors’ Report and Board’s Report
|
The Financial Statements of the OPC can be signed by one Director only.
Cash Flow Statement is not a mandatory part of the financial statements.
MGT-7A
By when:
|
Attachment(s):
|
OPC to file within 60 days from Financial year end date plus 6 months
|
List of Shareholders
|
Section 96 of the Act states that an OPC is not required to hold an Annual General Meeting.
Section 92 of the Act states that ‘Every company shall file with the Registrar a copy of the annual return, within sixty days from the date on which the annual general meeting is held or where no annual general meeting is held in any year within sixty days from the date on which the annual general meeting should have been held months from the end of Financial year.’
Thus, a Deemed Event Day has to be assumed for an OPC for the purpose of filing MGT-7A.
Therefore, the due date for filing MGT-7A will be 60 days from the deemed event date.
Example:
If the f.y. ending of an OPC is 31st March, then the Deemed event date will be 30th September and 60 days from this deemed event date is 28th November.
Thus an OPC should file MGT-7A on or before 28th November of the relevant financial year.
Definition of Financial Statements:
"financial statement" in relation to a company, includes—
(i) a balance sheet as at the end of the financial year;
(ii) a profit and loss account, or in the case of a company carrying on any activity not for profit, an income and expenditure account for the financial year;
(iii) cash flow statement for the financial year; (Not mandatory for One Person Company, small company and dormant company)
(iv) a statement of changes in equity, if applicable; and
(v) any explanatory note annexed to, or forming part of, any document referred to in sub-clause (i) to sub-clause (iv):
Provided that the financial statement, with respect to, may not include the cash flow statement;
Wdzahd (Poseted On : 2024-03-07 21:09:44pm)
lipitor 10mg pills lipitor 20mg usa how to get atorvastatin without a prescription
Vvoqwg (Poseted On : 2024-03-14 02:20:47am)
order cipro without prescription - buy keflex 500mg generic purchase augmentin
Wcshqb (Poseted On : 2024-03-16 21:54:12pm)
buy metronidazole 200mg sale - purchase cleocin sale azithromycin canada
Fifwhd (Poseted On : 2024-03-17 07:30:17am)
cost ciplox 500mg - buy doryx online cheap buy erythromycin 500mg online
Kozygq (Poseted On : 2024-03-19 02:26:25am)
buy valacyclovir sale - diltiazem 180mg sale generic zovirax 400mg
Lftymj (Poseted On : 2024-03-19 11:24:16am)
buy ivermectin 6 mg online - cefixime order online tetracycline 500mg pill
Ntmcfe (Poseted On : 2024-03-21 09:13:02am)
flagyl us - cefaclor sale zithromax order
Doklhv (Poseted On : 2024-03-26 01:43:56am)
how to get cheap retrovir without a prescription - allopurinol 300mg usa
Cjscox (Poseted On : 2024-03-29 00:12:34am)
buy seroquel online cheap - effexor 150mg oral eskalith buy online
Velgud (Poseted On : 2024-03-30 08:31:23am)
order generic clomipramine 50mg - duloxetine 20mg brand doxepin 75mg price
Uwmyae (Poseted On : 2024-03-31 01:45:54am)
hydroxyzine buy online - order pamelor endep cost
Pthble (Poseted On : 2024-04-03 16:03:08pm)
amoxicillin cost - how to buy trimox cipro order online
Yoongn (Poseted On : 2024-04-09 00:06:07am)
buy cleocin generic - cefixime 100mg for sale cheap generic chloramphenicol
Pkrsph (Poseted On : 2024-04-09 09:33:16am)
zithromax 250mg us - floxin 400mg cheap order ciprofloxacin 500mg generic
Aaffdr (Poseted On : 2024-04-15 02:14:45am)
buy methylprednisolone cheap - buy medrol generic buy azelastine 10 ml nasal spray
Vqiudi (Poseted On : 2024-04-19 01:20:13am)
order prandin 2mg online - order generic repaglinide 1mg where to buy jardiance without a prescription
Ecwidv (Poseted On : 2024-04-19 04:14:00am)
buy glucophage sale - cost glucophage 1000mg how to get precose without a prescription
Rcrxdz (Poseted On : 2024-04-21 18:13:28pm)
lamisil 250mg over the counter - griseofulvin drug grifulvin v drug
Mtjzhq (Poseted On : 2024-04-23 21:49:15pm)
ketoconazole pill - order sporanox sale sporanox 100mg oral
Ioxbtg (Poseted On : 2024-04-25 06:34:50am)
purchase famciclovir without prescription - buy acyclovir 400mg online valcivir 500mg oral
Bnqmpe (Poseted On : 2024-04-28 09:52:28am)
buy metoprolol medication - inderal sale order adalat online cheap
Vejmuf (Poseted On : 2024-04-30 01:32:50am)
buy nitroglycerin sale - cheap combipres how to buy diovan
Usriue (Poseted On : 2024-05-02 03:22:40am)
zocor patience - lopid exhaust atorvastatin double
Elwdac (Poseted On : 2024-05-04 23:59:41pm)
viagra professional online wind - malegra normal levitra oral jelly ball
Bzlulv (Poseted On : 2024-05-06 09:26:15am)
dapoxetine warmth - viagra plus occur cialis with dapoxetine lay
Lhpxka (Poseted On : 2024-05-07 14:16:09pm)
cenforce bell - cialis pill brand viagra pills mistaken
Etjjxm (Poseted On : 2024-05-09 00:38:03am)
brand cialis track - forzest foe penisole elf
Rhgmsd (Poseted On : 2024-05-11 00:21:31am)
cialis soft tabs century - cialis soft tabs shell viagra oral jelly dad
Tfegaj (Poseted On : 2024-05-11 12:50:22pm)
brand cialis allow - forzest drop penisole wait
Dxbbtq (Poseted On : 2024-05-13 20:41:05pm)
cialis soft tabs more - caverta pills recollect viagra oral jelly online front
Evpfox (Poseted On : 2024-05-18 08:40:00am)
dapoxetine sea - aurogra world cialis with dapoxetine property
Azglsx (Poseted On : 2024-05-19 15:40:05pm)
acne treatment someone - acne treatment clumsy acne treatment stare
Eojmep (Poseted On : 2024-05-21 12:08:34pm)
treatment for uti purchase - uti antibiotics utter uti antibiotics watcher
Mhddvx (Poseted On : 2024-05-21 21:56:31pm)
prostatitis pills attitude - prostatitis pills year prostatitis pills doom
Cgviuk (Poseted On : 2024-05-23 10:55:18am)
valacyclovir float - valacyclovir trifle valtrex relate
Hxamsa (Poseted On : 2024-05-26 20:36:38pm)
claritin pills different - loratadine foreign claritin pills supper
Tjhlbr (Poseted On : 2024-05-26 23:57:20pm)
dapoxetine ready - dapoxetine point dapoxetine improve
Oqoiol (Poseted On : 2024-05-30 00:53:22am)
promethazine bunch - promethazine involve promethazine apple
Ecstac (Poseted On : 2024-05-30 09:44:26am)
ascorbic acid respond - ascorbic acid droop ascorbic acid peaceful
Kiwrta (Poseted On : 2024-06-01 10:25:32am)
clarithromycin detail - cytotec dog cytotec pills prevent
Cwnjmb (Poseted On : 2024-06-01 21:37:38pm)
fludrocortisone fish - pantoprazole appoint lansoprazole farewell
Yubkrh (Poseted On : 2024-06-05 23:44:17pm)
buy dulcolax 5 mg generic - order imodium generic buy liv52 10mg
Kltnnt (Poseted On : 2024-06-06 07:43:46am)
buy rabeprazole 20mg pills - aciphex cost order generic motilium 10mg
Vjdqra (Poseted On : 2024-06-08 13:55:10pm)
order generic bactrim - cotrimoxazole 960mg brand order tobrex without prescription
Xykvbt (Poseted On : 2024-06-10 16:22:54pm)
dapagliflozin 10 mg without prescription - order precose 25mg sale order generic precose 50mg
Uwwfay (Poseted On : 2024-06-11 06:17:16am)
brand griseofulvin - buy lopid generic buy gemfibrozil 300mg
Optqqt (Poseted On : 2024-06-15 05:09:38am)
purchase monograph generic - pletal tablet cost cilostazol
Ainitw (Poseted On : 2024-06-26 00:08:52am)
hydroxyurea without prescription - buy cheap trecator sc robaxin 500mg price
Kfspnw (Poseted On : 2024-06-29 08:24:09am)
order divalproex 250mg pills - buy lariam for sale topamax 200mg for sale
Kpbwji (Poseted On : 2024-06-30 00:56:51am)
where can i buy norpace - buy lamictal generic order thorazine 50 mg pills
Rvtxla (Poseted On : 2024-07-02 12:21:00pm)
spironolactone 100mg pill - order aldactone 100mg pills purchase naltrexone without prescription
Wepzgv (Poseted On : 2024-07-06 05:50:18am)
order cyclobenzaprine 15mg generic - cheap primaquine pills enalapril order
Xtdobo (Poseted On : 2024-07-07 01:51:23am)
order ondansetron 8mg for sale - zofran online order ropinirole price
Aplgxl (Poseted On : 2024-07-13 12:08:38pm)
order rogaine online cheap - buy finpecia generic propecia 5mg oral
Nwdmfk (Poseted On : 2024-07-14 02:43:31am)
arava 10mg cost - alfacip oral cheap generic cartidin
Ezecpz (Poseted On : 2024-07-16 01:14:54am)
tenormin 50mg generic - buy atenolol for sale buy coreg 25mg for sale
Juanft (Poseted On : 2024-07-16 03:30:16am)
purchase calan online - order diovan sale order tenoretic sale
Hlzidh (Poseted On : 2024-07-18 01:54:01am)
atorlip tablets - atorvastatin cheap buy bystolic 5mg without prescription
Fegetz (Poseted On : 2024-07-19 09:28:37am)
gasex pill - diabecon brand buy diabecon medication
Owkowc (Poseted On : 2024-07-20 12:33:06pm)
buy lasuna cheap - buy diarex generic buy generic himcolin
Hvpsfd (Poseted On : 2024-07-23 12:42:43pm)
noroxin online order - buy noroxin tablets buy generic confido over the counter
Hgrlnx (Poseted On : 2024-07-23 19:02:44pm)
speman where to buy - buy speman paypal fincar tablet