Summary
- One Person Companies (OPCs) must file their financial statements within 180 days post financial year-end, with a critical deadline set for 27 September 2026.
- Unlike other companies, OPCs do not hold annual general meetings, impacting their filing timelines under Section 137 of the Companies Act, 2013.
- The filing process involves various documents and compliance with MCA V3 changes, including linked forms like AOC-1 and CSR-2 requiring professional certification.
- Failure to meet these obligations can lead to significant penalties for both the company and its sole director, emphasizing the importance of timely compliance.
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