One Person Company (OPC)
Quick Reference for Your Business

Key Features • Documents • Compliance – everything you need to know about One Person Company.

01
Key Features
👤
Single member + nominee

Minimum 1 director (resident 120+ days)

🛡️
Limited liability

Separate legal entity — incorporated via SPICe+

📋
Lighter compliance

No AGM required; lighter compliance than a Private Limited Company

02
Documents / Information to Provide
🪪
PAN, Aadhaar and photo

of the member / director and the nominee

🔑
DSC and DIN

For director identification

🏢
Registered office proof + NOC

and utility bill

📋
Nominee consent (Form INC-3)

For nominee appointment

📄
MOA & AOA

Memorandum and Articles of Association

03
Licenses & Registrations to Operate
License / Registration When needed
Trade License (GHMC / local body) Any business within municipal limits — renew yearly (by 1 Dec in GHMC)
Udyam (MSME) Registration Recommended for all — free, unlocks benefits & loans
Shop & Establishment If you employ staff — within 30 days
GST Registration On crossing the turnover limit / inter-state / e-commerce
Professional Tax (PTRC / PTEC) Employers and self-employed (Telangana)
PF & ESI PF at 20+ employees; ESI at 10+ employees (wages up to ₹21,000)
Sector-specific licenses FSSAI (food), Factory + Pollution (mfg), IEC (import/export), Drug License (pharma) — as applicable
04
Annual Due Dates
Filing Last Date
AOC-4 (financial statements) Within 180 days of FY end (~27 Sep)
MGT-7A (annual return) Within 60 days of the deemed AGM
DIR-3 KYC 30 September
Income Tax Return 31 Oct (if audited)
05
Penalties
Late AOC-4 / MGT-7A
₹100 per day, per form, with no upper limit.
Stale nominee details
Keep the nominee current — an outdated nominee is a technical default.
Non-filing for 3 years
Strike-off and director disqualification.
06
Why Business Owners Trust M/s Durganjali & Associates
A real, qualified Chartered Accountant

Not an agent — a CA who sets it up right and keeps it compliant.

End-to-end setup

Registration, PAN, GST, bank account and first filings — all in one place.

You never miss a date

We track every annual deadline — no penalties, no strike-off.

Cross-border experience

India, UK and US structures with FEMA and DTAA handled correctly.

Clear updates in your language

Simple updates in Telugu and English — you always know where things stand.

Talk to a Chartered Accountant

Have questions about taxation, audit, or compliance? Fill out the form below and we'll get back to you within 24 hours.

Chat with us on WhatsApp