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One Person Company Compliance Calendar 2026

Review the base statutory requirements, due dates, and potential penalties for your entity type below.

Statutory filing register — One Person Company
7 high-severity filings
Ref: RT/RISK/OPC/ALL · 13 base filings apply
  1. 01
    GSTR-3B (monthly GST return)
    Due: 20th of following month (22nd/24th for QRMP filers)
    Penalty: ₹50/day for returns with tax liability; ₹20/day for nil returns. 18% p.a. interest on unpaid tax. Maximum late fee ₹10,000 per return.
    high
  2. 02
    GSTR-1 (outward supplies)
    Due: 11th of following month (13th for QRMP filers, quarterly)
    Penalty: ₹50/day (₹20 for nil returns). Late filing blocks recipient's ITC.
    high
  3. 03
    Income Tax Return — Sec 139(1)
    Due: 31 July (non-audit entities); 31 October (tax-audit entities); 30 November (transfer pricing cases)
    Penalty: ₹5,000 under Sec 234F if filed after due date (₹1,000 if total income ≤ ₹5 lakh). 1% per month interest on unpaid tax under Sec 234A. Loss carry-forward disallowed if return is belated.
    high
  4. 04
    TDS Quarterly Return (Form 24Q / 26Q / 27Q)
    Due: 31 Jul (Q1), 31 Oct (Q2), 31 Jan (Q3), 31 May (Q4)
    Penalty: ₹200/day under Sec 234E (capped at TDS amount). Penalty of ₹10,000–₹1,00,000 under Sec 271H for delayed/incorrect filing. Interest at 1%/month for late TDS deduction; 1.5%/month for late TDS deposit.
    medium
  5. 05
    Advance Tax (Sec 207 — corporates & individuals)
    Due: 15% by 15 Jun · 45% by 15 Sep · 75% by 15 Dec · 100% by 15 Mar
    Penalty: 1% per month interest under Sec 234B (if advance tax paid < 90% of assessed tax) and Sec 234C (instalment shortfall).
    medium
  6. 06
    ROC AOC-4 (annual financial statements)
    Due: Within 30 days of AGM (AGM must be held within 6 months of FY end)
    Penalty: ₹100/day per form with no upper cap (Sec 137, Companies Act 2013). Director disqualification risk after sustained default.
    high
  7. 07
    ROC MGT-7 / MGT-7A (annual return)
    Due: Within 60 days of AGM
    Penalty: ₹100/day per form with no upper cap (Sec 92). Continued default → strike-off u/s 248.
    high
  8. 08
    DIR-3 KYC (annual director KYC)
    Due: 30 September every year
    Penalty: DIN deactivated on 1 October if not filed. Reactivation fee: ₹5,000 per director (Form DIR-3 KYC-Web).
    medium
  9. 09
    MSME payment disclosure (Sec 43B(h))
    Due: With each ITR filing — payments to MSMEs must be made within 45 days
    Penalty: Deduction disallowed as expense if payment delayed beyond 45 days. Add-back increases taxable income.
    medium
  10. 10
    Board Meeting Minutes (Sec 173)
    Due: Minimum 4 board meetings/year; gap between any two meetings ≤ 120 days
    Penalty: Penalty on company (₹25,000) and every officer in default (₹5,000). CS attestation issue at audit if minutes aren't recorded.
    low
  11. 11
    PF Monthly ECR (EPF & MP Act 1952)
    Due: 15th of following month (challan payment); ECR upload same date
    Penalty: Interest at 12% p.a. on delayed contributions. Damages: 5% p.a. for delay ≤ 2 months, 10% for 2–4 months, 15% for 4–6 months, 25% p.a. beyond 6 months. Criminal prosecution possible for wilful default.
    high
  12. 12
    ESI Monthly Contribution (ESI Act 1948)
    Due: 15th of following month
    Penalty: Interest at 12% p.a. on delayed contributions. Prosecution and imprisonment (up to 3 years for repeat default) under Sec 85 ESI Act.
    high
  13. 13
    Professional Tax — Maharashtra
    Due: Last day of each month (monthly filer) or as per state schedule
    Penalty: Under Maharashtra State Tax on Professions Act: penalty equal to unpaid tax + interest at 1.25%/month. Show-cause notice for non-registration.
    medium
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