Annual Filing for
Small Company & OPC
Complete annual compliance for Small Companies and One Person Companies — AOC-4 financial statements, MGT-7A abridged annual return, DIR-3-KYC, DIR-3-KYC Web, and DIN reactivation. CA-managed MCA V3 filing with deadline tracking and penalty alerts.
Annual Compliance for Small Companies & OPCs
A Small Company and a One Person Company (OPC) enjoy significant compliance relaxations under the Companies Act, 2013 compared to regular Private Limited Companies — but they are still required to file annual financial statements and annual returns with the Registrar of Companies every year, and all directors must complete their annual KYC.
Missing these deadlines attracts mounting daily penalties and, in the case of DIR-3-KYC, automatic deactivation of the director's DIN — which blocks that director from signing any MCA forms until the DIN is reactivated. TaxClue tracks all deadlines and manages all 5 filings in one engagement — so no deadline is ever missed.
What Qualifies as a Small Company? (Updated Thresholds)
Under Section 2(85) of the Companies Act, a company is a Small Company if its paid-up share capital does not exceed ₹4 Crore AND its turnover in the last financial year does not exceed ₹40 Crore. Small Companies are not eligible to be public companies, holding companies, subsidiary companies, or companies registered under Section 8.
All 5 Annual Forms — One Engagement
AOC-4 — Financial Statements
Annual Balance Sheet, P&L, Directors' Report filed with ROC.
MGT-7A — Abridged Annual Return
Simplified annual return for OPC and Small Companies only.
DIR-3-KYC — Director KYC
Annual KYC for all DIN holders by 30 September.
DIR-3-KYC Web — Online KYC
Repeat web KYC for directors with no detail changes.
DIN Reactivation
Reactivate deactivated DIN with ₹5,000 fee + DIR-3 KYC.
Deadline Tracking
Year-round monitoring of all filing deadlines & penalty alerts.
AOC-4 — Financial Statements Filing
Form AOC-4 is the mandatory annual filing through which every company submits its audited Balance Sheet, Profit & Loss, Cash Flow Statement, Directors' Report, and Auditor's Report to the ROC.
Receive Audited Financials from Auditor
TaxClue co-ordinates with your statutory auditor to obtain audited financial statements, Directors' Report, and Auditor's Report.
Prepare AOC-4 Form on MCA V3
Financial data is mapped into the MCA V3 AOC-4 form — Balance Sheet items, P&L figures, schedules, and directors' disclosures.
Attach All Required Documents
Signed audited financials, Boards' Report, Auditor's Report, Cash Flow Statement (if applicable), and AGM resolution are attached.
Obtain DSC Signatures & File
Form is signed with DSC by director + CA/CS certifying accounts. TaxClue co-ordinates signing and files on MCA V3.
SRN & Filing Confirmation
SRN and filing acknowledgement are shared. Filing confirmation email from MCA is forwarded and preserved.
Documents Needed for Registration
Audited Balance Sheet & P&L
Audited financial statements for the FY.
Auditor's Report
Signed by statutory auditor.
Directors' Report
Signed by all directors.
Notes to Accounts & Policies
Significant accounting policies.
AGM Resolution / OPC Declaration
Adopting the accounts.
DSC of Director Filing the Form
Digital signature certificate.
PAN Card of Director
Self-attested copy.
Aadhaar Card
Linked to mobile for OTP verification.
Active Mobile Number
Registered in director's own name.
Personal Email ID
For separate email OTP verification.
Passport-size Photograph
Of the director.
Director's DSC
For DIR-3 KYC form mode and DIN reactivation.
All Annual Filing Deadlines at a Glance
Penalties begin from the day after the deadline — file early to avoid escalating late fees.
| Form | Purpose | Applicability | Deadline | Late Fee |
|---|---|---|---|---|
| AOC-4 | Financial Statements — Balance Sheet, P&L, Directors' Report | All companies incl. Small Co & OPC | 30 days from AGM (OPC: 180 days from FY end) | ₹100 per day of default |
| MGT-7A | Abridged Annual Return — simplified form for OPC & Small Co | OPC and Small Companies only | 60 days from AGM (OPC: 60 days from 180th day of FY) | ₹100 per day of default |
| DIR-3-KYC | Annual Director KYC via OTP — Aadhaar + mobile + email verification | All DIN holders (new KYC required first time) | 30 September every year | ₹5,000 for reactivation after deactivation |
| DIR-3-KYC Web | Repeat annual KYC — web-based for existing KYC-verified directors | Directors who completed DIR-3-KYC in previous year | 30 September every year | ₹5,000 for reactivation after deactivation |
| DIN Reactivation | Reactivate a DIN deactivated due to missed KYC — via DIR-3 KYC form | Any director whose DIN has been deactivated | No deadline — file any time after deactivation | ₹5,000 MCA fee payable at time of DIR-3-KYC submission |
Quick Facts — Small Co. & OPC
Why Choose TaxClue?
Small Co. & OPC Specialists
We understand the specific relaxations and simplified forms.
Deadline Tracking
Year-round monitoring ensures no deadline is ever missed.
Transparent Pricing
No hidden charges. All 5 filings in one engagement.
Same-Day DIN Reactivation
Urgent DIN reactivation processed same day.
Dedicated CA
One CA managing all your annual compliance.
4.9★ / 5,000+ Companies
India's most trusted compliance partner.
Frequently Asked Questions
Complete Annual Compliance for Small Company & OPC
TaxClue files AOC-4, MGT-7A, DIR-3-KYC, and handles DIN reactivation — all in one engagement with one CA tracking every deadline for your Small Company or OPC.
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