AOC-4-OPCcriticalMinistry of Corporate Affairs
AOC-4-OPC — Filing of Financial Statements (OPC)
A One Person Company files its financial statements within 180 days of the close of the financial year, since no AGM is required.
- Due
- 180 days after financial year end
- Frequency
- Annual
- If it lapses
- ₹100 per day of default
- Statutory reference
- S.137(1) proviso, Companies Act 2013
Who has to file it
Every one of these has to hold before AOC-4-OPC binds an entity:
- One Person Company
- Filed on:
- MCA V3 (mca.gov.in)
- Usually owned by:
- Company Secretary
- Typical effort:
- 4 hours
Common questions
- When is AOC-4-OPC due?
- 180 days after financial year end. It falls due once a year.
- Who has to file AOC-4-OPC?
- It applies to One Person Company.
- What is the penalty for filing AOC-4-OPC late?
- ₹100 per day of default
- Where is AOC-4-OPC filed?
- MCA V3 (mca.gov.in).
This is the standing statutory position. The government extends deadlines often, and an extension is not reflected here until the rule is updated. Mallah Software Services Private Limited is a software company and not a firm of company secretaries or chartered accountants — nothing here is legal, tax or secretarial advice. Confirm the date with your professional before relying on it. See the Professional Disclaimer.