Do you run a one person company from Kolkata and find the compliance advice you get is written for companies with boards, AGMs and shareholders? An OPC has none of those, and the law treats it differently: no AGM, two board meetings instead of four, and an AOC-4 deadline counted from the financial year end rather than a meeting. Get those differences right and the year is light. Get them wrong and the sole director carries every additional fee alone. This page sets out the OPC compliance cycle for a company registered in West Bengal.
What is OPC annual compliance and when is it due?
Every one person company files with the Registrar of Companies, West Bengal each year, on a calendar that starts from 31 March:
- Statutory audit of the accounts, compulsory regardless of turnover
- AOC-4 with the audited financials within 180 days of the year end, so by 27 September in a normal year
- MGT-7A, the abridged annual return, within 60 days of the AOC-4 due date
- DIR-3 KYC for the director by 30 September
- Income tax return by 31 October, as an audited company
- Two board meetings at least 90 days apart, which a sole director records as written resolutions
The registered office address decides the registrar, which is why a Kolkata OPC's CIN carries the WB code and every form routes to the West Bengal registrar through MCA V3.
Which Kolkata OPCs must file?
All of them, across Kolkata and the rest of West Bengal, including the quiet ones:
- A Howrah fabrication OPC with 18 workers and ₹1.8 crore in sales
- A Bowbazar jewellery designer who converted the family counter into an OPC
- A Sector V consultant's OPC with one client and modest billing
- An OPC that stopped trading but was never struck off
Turnover changes the audit effort and, above ₹2 crore average turnover or ₹50 lakh paid up capital, triggers conversion to a private limited company. It never changes the list of filings.
What happens if you miss a filing?
| Filing | Due date | Cost of delay |
|---|---|---|
| AOC-4 | 180 days from 31 March | ₹100 per day, no cap |
| MGT-7A | 60 days after AOC-4 is due | ₹100 per day, no cap |
| DIR-3 KYC | 30 September | ₹5,000 and the DIN is deactivated |
| Income tax return | 31 October | Late fee up to ₹5,000 plus interest on tax due |
For an OPC the DIN deactivation is the sharp edge. A private limited company with three directors can still file while one DIN is restored; an OPC has one director, so a missed KYC freezes every filing until the ₹5,000 fee is paid and the DIN comes back. A Bowbazar owner who learns this in October while AOC-4 is pending pays additional fees on both forms for the days it takes to fix.
What happens after you sign up?
- April onboarding: a shared folder, a checklist built for single owner businesses, and a quick check of last year's MCA record for any pending forms.
- May and June audit: the chartered accountant audits the books and finalises the balance sheet and profit and loss account while the registrar's queues are empty.
- Board resolutions: the two required meetings are recorded as resolutions signed by the director, with the directors report and nominee confirmation drafted.
- Filing window: AOC-4 goes to ROC West Bengal well before the 180 day mark, DIR-3 KYC before 30 September, MGT-7A within its 60 days and the income tax return by 31 October.
- Close out: filed forms, challans, minutes and a compliance certificate, plus next year's calendar.
Because the audit is done by June, a resubmission request from the registrar is answered with months in hand, not days.
Which documents should you keep ready?
- Bank statements for the company account for the full year
- Sales and purchase records, or the GST returns that summarise them
- Fixed asset and loan details
- The nominee's consent and any change in nominee during the year
- The director's digital signature
- Last year's filed forms if you are moving to us
A Howrah fabrication OPC on the edge of Kolkata with cash purchases of scrap needs a little extra time on the purchase register, and we plan for it.
What does OPC annual compliance cost in Kolkata?
The professional fee is ₹9,999 a year and covers the audit, AOC-4, MGT-7A, the income tax return, DIR-3 KYC, the board resolutions, the directors report and the calendar. Government filing fees are paid at actuals and depend on authorised capital; a ₹1 lakh capital OPC pays a few hundred rupees per form, itemised on the invoice.
The West Bengal layer sits alongside. The OPC enrols for profession tax, capped at ₹2,500 a year, and registers as an employer if it hires. The director drawing a salary is an employee for that purpose. Those dates live on the same calendar.
How does this fit your annual compliance calendar?
April: books closed and the folder opened. May and June: audit. July: board resolution one, income tax computations. August: AOC-4 prepared and filed. September: DIR-3 KYC filed before the 30th, board resolution two. October: MGT-7A and the income tax return. November to March: quarterly TDS returns if the OPC deducts tax, monthly GST returns, and the profession tax payments.
That rhythm is lighter than a private limited company's because there is no AGM to anchor, and the OPC rules are written to keep it that way. The work is in not borrowing a company calendar that adds meetings the OPC does not need and misses the 180 day AOC-4 rule that it does.
Why choose LegalX India for OPC compliance in Kolkata?
LegalX India is a Kolkata firm at 58B, Bidhan Park, Taki Road, Barasat, Kolkata 700124. Our CA and CS team files OPC forms with ROC West Bengal every season, applying the OPC timeline rather than a company template. You get the audit finished early, the sole director's DIN protected, the conversion thresholds watched and one calendar for ROC, tax and West Bengal profession tax. The fee is ₹9,999 a year.
For the India wide rules on OPC exemptions, conversion and forms, read OPC annual compliance in India explained. For an OPC registered in West Bengal, call +91 96356 85435 or request a callback and a CS confirms your due dates and any pending forms within 30 minutes.