One-Person Company and Small Company Compliance Calendar

A person company allows an individual to establish and operate a company under the provisions of the Companies Act, of 2013, this was introduced in order to encourage individuals who are capable of starting a company by their own. One-person company is also adhering to follow some guidelines and specific compliances in order to run smoothly. Compliances for the one-person company are the legal requirements that a single owner must meet. These obligations are overseen by MCA (Ministry of Corporate Affairs), as it is necessary to meet the standards of regulatory. For more details we have prepared this blog, where we will know all the applicable appliances on the one-person company, so let's move forward to explore.

Applicable Appliances Triggering ProvisionsDetailed ProvisionStatutory TimelineDue DateRequired FormSection 10A Declaration of commencement of businessWithin 180 Days from the incorporation dateWithin 180 Days from the incorporation date INC- 20ASection 89(6)Intimation of declaration received under Section 89Within 30 days from the receipt of the declaration by the companyWithin 30 days from the receipt of the declaration by the companyMGT-6Section 90(4)Intimation of declaration received under Section 90Within 30 days from the receipt of the declaration by the companyWithin 30 days from the receipt of the declaration by the companyBEN- 2Rule 12A of Companies (Appointment and Qualification of Directors) Rules 2014Directors’ KYC by every Individual who holds a DINWithin 6 months from the end of the financial year30th SeptemberDIR – 3 KYCSection 139Intimation regarding appointment of Statutory AuditorWithin 15 days of the appointment of an auditorWithin 15 days of the appointment of an auditor ADT - 1Section 139(6) Notice to the Registrar for appointment of First Statutory AuditorAppoint within 30 days from the incorporation dateWithin 30 days from the incorporation dateADT – 1Section 140Intimation regarding the resignation of the Statutory AuditorWithin 30 days from the date of the resignationWithin 30 days from the date of the resignationADT – 3Section 117Filing of Resolution and agreements as specified in Section 117 (3)Within 30 days of the passing of the resolution/entering into agreementWithin 30 days of the passing of the resolution/entering into agreementMGT – 14Section 12Intimation of Change in the Registered OfficeWithin 30 days of the change of the addressWithin 30 days of the change of the addressINC-22Order dated 22 January, 2019 issue under Section 405 Return in respect of outstanding payments to Micro or Small EnterpriseWithin 1 month from the conclusion of each half year31st October (For April-Sep) 30th April (For Oct-Mar)E-Form MSME-1Rule 16 of Companies (Acceptance of Deposits) Rules, 2014Return of deposit or particulars of transaction not considered as deposit or bothOn or before 30th June of every year 30th JuneDPT-3Section 137 Filing of annual accounts 30 days from the date of the AGMWithin 30 days from the date of the AGMForm AOC-4/ AOC-4 CFS/AOC4 XBRLSection 92 Filing of annual return To be filed within 60 days from the conclusion of AGMWithin 60 days from the date of the AGM E - Form MGT – 7ASection 184Disclosure of Interest by Director In the First Board Meeting of the Financial Year and whenever there is a change in the disclosures already made1st Board Meeting of the F.Y. and whenever there is a change, the disclosures already madeMBP-1