Single member + nominee
Minimum 1 director (resident 120+ days)
BUSINESS STRUCTURE GUIDE
One Person Company (OPC)
Quick Reference for Your Business
Key Features · Documents · Compliance — everything you need to know about One Person Company.
01
Key Features
Limited liability
Separate legal entity — incorporated via SPICe+
Lighter compliance
No AGM required; lighter compliance than a Private Limited Company
02
Documents / Information to Provide
PAN, Aadhaar and photo
of the member / director and the nominee
DSC and DIN
For director identification
Registered office proof + NOC
and utility bill
Nominee consent (Form INC-3)
For nominee appointment
MOA & AOA
Memorandum and Articles of Association
03
Licenses & Registrations to Operate
| License / Registration | When needed |
|---|---|
| Trade License (GHMC / local body) | Any business within municipal limits — renew yearly (by 1 Dec in GHMC) |
| Udyam (MSME) Registration | Recommended for all — free, unlocks benefits & loans |
| Shop & Establishment | If you employ staff — within 30 days |
| GST Registration | On crossing the turnover limit / inter-state / e-commerce |
| Professional Tax (PTRC / PTEC) | Employers and self-employed |
| PF & ESI | PF at 20+ employees; ESI at 10+ employees (wages up to ₹21,000) |
| Sector-specific licenses | FSSAI (food), Factory + Pollution (mfg), IEC (import/export), Drug License (pharma) — as applicable |
04
Annual Due Dates
| Filing | Last Date |
|---|---|
| AOC-4 (financial statements) | Within 180 days of FY end |
| MGT-7A (annual return) | Within 60 days of the deemed AGM |
| DIR-3 KYC | 30 September |
| Income Tax Return | 31 Oct (if audited) |
05
Penalties
Late AOC-4 / MGT-7A
₹100 per day, per form, with no upper limit.
Stale nominee details
Keep the nominee current — an outdated nominee is a technical default.
Non-filing for 3 years
Strike-off and director disqualification.
06
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