MCA Compliance Reminder – AOC-4 (OPC) Filing Due Date 27th September 2025

Compliance is one of the cornerstones of smooth business operations, especially for companies registered under the Ministry of Corporate Affairs (MCA). For a One Person Company (OPC), one of the most important annual compliance requirements is filing Form AOC-4 with the Registrar of Companies (ROC). The due date for FY 2024–25 is 27th September 2025. Timely filing is not just a regulatory requirement—it’s also essential to avoid heavy penalties and maintain a good corporate standing.

In this blog, let’s break down what AOC-4 (OPC) is, why it is required, the filing process, and the consequences of missing the deadline.

📌 What is Form AOC-4 (OPC)?

Form AOC-4 is a filing form prescribed under the Companies Act, 2013 for submitting the financial statements of a company to the ROC.

For a One Person Company (OPC), AOC-4 filing is mandatory and must include:

  • Balance Sheet

  • Profit and Loss Account

  • Notes to Accounts

  • Director’s Report

Since an OPC has only one director and shareholder, the compliance process is simplified compared to larger companies, but filing is still compulsory.

🗓️ Due Date for FY 2024–25

  • Every OPC is required to file AOC-4 within 180 days from the end of the financial year.

  • For FY 2024–25 (ending 31st March 2025), the due date is 27th September 2025.

Missing this deadline can attract substantial penalties under the Companies Act.

⚖️ Legal Provision

Section 137(1) of the Companies Act, 2013 governs the filing of financial statements. It mandates that:

  • Every company, including OPC, must file its financial statements with the ROC in electronic form.

  • The prescribed format is AOC-4 (for OPCs and small companies).

This ensures financial transparency and accountability in business operations.

✅ Importance of Filing AOC-4 (OPC)

Filing AOC-4 is not a mere formality; it carries significant benefits and implications:

  1. Legal Compliance
    It ensures your OPC complies with the MCA’s statutory requirements. Non-compliance can lead to penalties and legal notices.

  2. Financial Transparency
    Filing financials gives stakeholders and regulators a clear picture of the company’s performance.

  3. Avoiding Penalties
    Penalties for non-filing are heavy and can be financially draining for small businesses.

  4. Business Credibility
    Timely compliance builds trust with banks, investors, and potential business partners.

  5. Future Expansion
    If the OPC wants to convert into a private company or expand operations, updated compliance records are crucial.

📝 Step-by-Step Filing Process of AOC-4 (OPC)

Filing AOC-4 involves the following steps:

  1. Preparation of Financial Statements
    Prepare the Balance Sheet, Profit & Loss Account, and Notes to Accounts as per Schedule III of the Companies Act.

  2. Preparation of Board’s Report
    Even for OPCs, a simplified Director’s Report must be prepared.

  3. Certification by a Professional
    The AOC-4 form needs to be digitally signed and certified by a Chartered Accountant (CA), Company Secretary (CS), or Cost Accountant (CMA) in practice.

  4. Filing on MCA Portal
    Log in to the MCA portal, upload the form, and pay the prescribed filing fees.

  5. Acknowledgment
    Once the form is successfully filed, an acknowledgment is generated for your records.

⚠️ Penalties for Late Filing

Non-filing or late filing of AOC-4 attracts strict penalties:

  • Company Penalty: ₹100 per day of default (without any maximum limit).

  • Officer in Default (Director): Fine between ₹25,000 to ₹5,00,000.

For small businesses like OPCs, this can result in unnecessary financial burden, so it’s always advisable to file on time.

📊 Common Mistakes to Avoid in AOC-4 Filing

  • Submitting incorrect financial details.

  • Forgetting to attach mandatory documents like Balance Sheet and P&L.

  • Missing professional certification from CA/CS/CMA.

  • Filing after the due date and incurring penalties.

Having a professional auditor or compliance expert can prevent such errors.

💡 How Taxla Services Can Help

At Taxla Services P. Ltd, we specialize in corporate compliance for OPCs and small businesses. Our team of experts ensures:

  • Accurate preparation of financial statements.

  • Hassle-free AOC-4 filing before the due date.

  • Avoidance of penalties and compliance risks.

  • End-to-end support for MCA and ROC compliances.

🔑 Key Takeaways

  • Form AOC-4 filing for OPC is due on 27th September 2025.

  • Mandatory filing includes Balance Sheet, P&L, and Director’s Report.

  • Late filing attracts ₹100 per day penalty and fines on directors.

  • Timely filing ensures compliance, transparency, and credibility.

📞 Contact us today: +91 7305701454
📧 Email: auditsiva2@gmail.com
🌐 Website: www.taxlaservices.com

#BestAuditorInTamilnadu #AOC4OPC #MCACompliance #CompanyLaw #ROCfilingInTambaram #TaxlaServices



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