The document that decides your OPC's year is the audited balance sheet, signed by your one director and by a practising Chartered Accountant. Nothing else moves until that signature exists. AOC-4 carries the signed set to ROC Pune, MGT-7A follows it, and the income tax return is built on the same figures. Close the audit in August and the rest of the year is clerical work. Leave it to the fortnight before the date and you are choosing between a rushed sign off and an additional fee of ₹100 a day that starts on the due date and keeps running.
Does the annual filing set apply to your OPC, and for which financial year?
It applies to every One Person Company on the register, whether it billed ₹80 lakh or nothing at all. A quiet year still produces a balance sheet, an audit report, an annual return and an income tax return. No turnover floor takes an OPC out of the set.
The year in question is the one that closed on 31 March. A company incorporated on or after 1 January may run its first financial year through to 31 March of the following year. An OPC registered in Pune in February 2026 therefore files its first set for the year ending 31 March 2027. Everybody else is working on the year ended 31 March 2026.
Two things trip people up. Being exempt from an annual general meeting does not remove the annual return; it only changes how the sixty days are counted. And a change of director or auditor during the year rides on its own form.
What has to reach us before the audit can close?
Nothing here is exotic. What slows a Pune file down is a missing month of bank statements, or a books and GST reconciliation nobody ran.
- Bank statements for the whole year, for every current account, including the one you barely use
- Sales invoices and purchase bills, with the GST returns already filed on your 27 series GSTIN
- Last year's signed financial statements, the ITR acknowledgement and the auditor's report
- Proof for the registered office on record, usually a registered leave and licence agreement
- Loan sanction letters, director loan entries, and invoices for any asset bought during the year
- A valid DSC and the DIN details exactly as they stand today on the MCA record
If the DSC expires between the audit and the upload, the filing stops dead for the two or three days a renewal takes. We check its validity in the first week, not on the due date.
How does an OPC year run from audited accounts to PTEC?
| Filing | The clock it runs on | Date for the year ended 31 March 2026 |
|---|---|---|
| AOC-4 with the audited accounts | 180 days from the close of the financial year | 27 September 2026 |
| MGT-7A annual return | Sixty days counted from 30 September, since an OPC holds no AGM | 28 November 2026 |
| DIR-3 KYC for the sole director | Annual, and attached to the DIN rather than the company | 30 September 2026 |
| ITR-6 for a company under audit | The income tax date for audit cases | 31 October 2026 |
| PTEC for the company and the director | Annual, one payment against each enrolment | 31 March |
PTEC is the Maharashtra profession tax a company owes in its own name. ₹2,500 is the Schedule I rate for a company registered under the Companies Act, and the sole director is enrolled separately at his own entry. Both run on mahagst.gov.in and neither carries a return. Where the OPC has put someone on payroll, PTRC is a different certificate with its own returns, and it is not covered by that annual amount. Maharashtra fixes the annual enrolment payment at 31 March, and plenty of pages still carry the older date.
What does a slipped date actually cost an OPC?
| What slips | What the system does next | What it costs |
|---|---|---|
| AOC-4 uploaded after its date | The additional fee starts the following day and carries no ceiling | ₹100 for every day |
| MGT-7A uploaded after its date | A second additional fee runs alongside the first one | ₹100 for every day |
| DIR-3 KYC not filed | The DIN goes inactive and the director cannot sign any form | ₹5,000 to reactivate it |
| Years of filings left undone | The company is treated as a defaulter and strike off follows | Restoration goes to the NCLT Mumbai Bench |
Both forms slipping together runs at ₹200 a day. Six weeks of that is ₹8,400, which is most of what the year's professional work costs. The additional fee is not discretionary; MCA computes it when the form is uploaded. The inactive DIN hurts more than the money, because it freezes every other form the company might need, including the ones that would clear the default.
From the director's signature to the SRN
- We reconcile your books against the bank statements and the GST returns, then send a draft balance sheet with the open items.
- The auditor examines the accounts and signs the report, and you sign the board report and the statements as the only director on record.
- AOC-4 goes up on MCA V3 with the audited set attached, under your DSC, and the SRN comes back the same working day.
- MGT-7A follows, built from the register of members and the director details MCA already holds against your company.
- ITR-6 goes to the income tax portal with the tax audit report where turnover calls for one, and the acknowledgement comes to you.
- You get a single page summary carrying every SRN, every challan and the dates for the next cycle, marked against ROC Pune.
Which Pune companies get caught by this every year?
- A design and architecture practice in Kothrud running as an OPC, one director, no payroll, and an accounts file nobody opens until September.
- A family manufacturing business in Pimpri that parked one activity in an OPC during a restructuring, then kept filing for the older entity alone.
- An OPC whose office moved from a flat in Baner to a leased floor in Kharadi, where the address change never reached the MCA record.
The pattern repeats. The OPC was set up for a sound reason and then stopped being anybody's job.
Who receives the filing, and who reads it later?
AOC-4 and MGT-7A both land with ROC Pune, because the registered office address decides the registrar and nothing else does. On MCA's own registrar list, MAHARASHTRA Pune stands under a heading of its own, with its own Registrar. From 16 February 2026 the state has four registrars where it had two, and ROC Pune was not part of the split, so a Pune company stays with ROC Pune exactly as before. The instrument behind that change is S.O. 4850(E) dated 23 October 2025, commenced on 16 February 2026 by S.O. 6112(E).
Here is the part most pages get wrong. No gazette carries a district column for any registrar, so a tidy list of the districts ROC Pune serves is somebody's inference and not a published allocation. We confirm the registrar for your own address before a form goes up, and we do it from the address rather than from a list.
The Regional Director for a Pune company is Western Region Directorate II, headquartered at Navi Mumbai. It matters when the registered office leaves this registrar's territory, because that needs a special resolution and the Regional Director's confirmation on Form INC-23 under the proviso to section 12(5). That requirement is not new and never was. Restoration after a strike off, and a fight over the single shareholding, is heard by the NCLT Mumbai Bench, which publishes its jurisdiction as Maharashtra and Goa. No part of this needs a counter visit, because MCA V3 takes the forms from wherever you sit.
Why LegalX India for an OPC in Pune?
We run the year rather than the week before the deadline. A CA takes the audit and a CS takes the MCA V3 filing, and the same two people stay on your file from April to March. You get the SRN for every form, the challans, and next year's dates in writing. More than 15,000 businesses have used LegalX India.
Our Pune office is at Yashwant Nagar, Near Bharatiya Samajseva, Yerwada, Pune 411006. Clients sit with the team there when they want to, though nothing in this work asks for it. Pricing starts at ₹9,999 a year for the whole set. For the statutory background, read the national OPC annual compliance guide. Ask for a callback and we will send back a dated list of what your OPC owes this year.