OPC Annual Compliances

One Person Company (OPC) is a corporate structure with the flexibility to appoint just one person as a director and shareholder of the company.

Section 2(62) of the Companies Act defines a one person company as a company that has only one person as to its members.

• The OPC Annual Return Filing shall be filled with the Registrar of the Companies
• The return should be filed with the ROC as an attachment to Form MGT 7
• Such annual return has to be signed by the Company Secretary
• Where there is no Company Secretary available, the director has to sign the return.
• It must be filed by all the OPC registered in India every year
• Documents required for MGT 7:

• • CIN/PAN
  • List of main business activities
  • Details of shares and shareholding
  • List of debentures and loans
  • Details of other securities held by the company