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OPC Registration in India
One Person Company – Complete Process, Documents & Legal Overview
As per Companies Act, 2013 | Ministry of Corporate Affairs (MCA)
Overview
Key Features
Eligibility
Documents Required
Registration Process
Post-Registration Compliance
FAQs
A One Person Company (OPC) is a type of private company introduced under the Companies Act, 2013 to support solo entrepreneurs.
OPC allows a single individual to run a corporate entity with limited liability and full control over the business.
OPC is ideal for freelancers, consultants, small traders, and startups
working with a single owner.
Key Features of OPC
- Only one shareholder
- Limited liability protection
- Separate legal entity
- Perpetual succession
- No mandatory AGM
- Easy conversion into Private Limited Company
Eligibility for OPC Registration
- Only Indian citizen and resident in India
- Only one OPC allowed per person
- Nominee appointment mandatory
- Minor cannot form OPC
NRIs and foreign citizens are not eligible to form OPC.
Mandatory Documents – OPC Registration
| Category | Documents Required |
|---|---|
| Director / Shareholder |
PAN Card Aadhaar Card Passport-size photograph Email ID & Mobile Number |
| Nominee |
PAN Card Aadhaar Card Consent Form (INC-3) |
| Registered Office |
Electricity / Water / Gas Bill (≤ 2 months) Rent Agreement (if rented) Owner NOC |
| Digital & Legal |
Digital Signature Certificate (DSC) DIN (Director Identification Number) |
Step-by-Step OPC Registration Process
- Obtain DSC for director
- Apply for DIN
- Name approval (SPICe+ Part A)
- Draft MOA & AOA
- File SPICe+ incorporation form
- Receive Certificate of Incorporation
⏱️ Estimated Timeline: 7–10 working days
Post-Registration Compliances
- Appointment of first auditor (ADT-1)
- Opening company bank account
- GST registration (if applicable)
- Annual ROC filings (AOC-4 & MGT-7A)
- Income Tax Return filing
Frequently Asked Questions (FAQs)
- Is OPC better than proprietorship? – Yes, due to limited liability.
- Is minimum capital required? – No.
- Can OPC be converted? – Yes, into Private Limited Company.
- Is GST mandatory? – Only if turnover exceeds limit.
- Is nominee compulsory? – Yes.
OPC Registration in India
One Person Company – Complete Process, Documents & Legal Overview
As per Companies Act, 2013 | Ministry of Corporate Affairs (MCA)
Overview
Key Features
Eligibility
Documents Required
Registration Process
Post-Registration Compliance
FAQs
A One Person Company (OPC) is a type of private company introduced under the Companies Act, 2013 to support solo entrepreneurs.
OPC allows a single individual to run a corporate entity with limited liability and full control over the business.
OPC is ideal for freelancers, consultants, small traders, and startups
working with a single owner.
Key Features of OPC
- Only one shareholder
- Limited liability protection
- Separate legal entity
- Perpetual succession
- No mandatory AGM
- Easy conversion into Private Limited Company
Eligibility for OPC Registration
- Only Indian citizen and resident in India
- Only one OPC allowed per person
- Nominee appointment mandatory
- Minor cannot form OPC
NRIs and foreign citizens are not eligible to form OPC.
Mandatory Documents – OPC Registration
| Category | Documents Required |
|---|---|
| Director / Shareholder |
PAN Card Aadhaar Card Passport-size photograph Email ID & Mobile Number |
| Nominee |
PAN Card Aadhaar Card Consent Form (INC-3) |
| Registered Office |
Electricity / Water / Gas Bill (≤ 2 months) Rent Agreement (if rented) Owner NOC |
| Digital & Legal |
Digital Signature Certificate (DSC) DIN (Director Identification Number) |
Step-by-Step OPC Registration Process
- Obtain DSC for director
- Apply for DIN
- Name approval (SPICe+ Part A)
- Draft MOA & AOA
- File SPICe+ incorporation form
- Receive Certificate of Incorporation
⏱️ Estimated Timeline: 7–10 working days
Post-Registration Compliances
- Appointment of first auditor (ADT-1)
- Opening company bank account
- GST registration (if applicable)
- Annual ROC filings (AOC-4 & MGT-7A)
- Income Tax Return filing
Frequently Asked Questions (FAQs)
- Is OPC better than proprietorship? – Yes, due to limited liability.
- Is minimum capital required? – No.
- Can OPC be converted? – Yes, into Private Limited Company.
- Is GST mandatory? – Only if turnover exceeds limit.
- Is nominee compulsory? – Yes.
Business Compliance & Filing Due Dates – India
Statutory Compliance Comparison with Last Dates (Indian Law)
Proprietorship
OPC
LLP
Private Limited
Section 8 Company
Proprietorship – Compliance & Due Dates
| Compliance | Applicability | Due Date |
|---|---|---|
| Appointment of Auditor (ADT-1) | Not Applicable | — |
| Issue of Share Certificates | Not Applicable | — |
| Business Bank Account | Required | At start of business |
| GST Registration | If applicable | Before crossing threshold |
| ROC Filings | Not Applicable | — |
| Income Tax Return (ITR-3 / ITR-4) | Mandatory | 31 July / 31 Oct |
Proprietorship is governed by Income-tax Act, not Companies Act.
One Person Company (OPC)
| Compliance | Applicability | Due Date |
|---|---|---|
| First Auditor (ADT-1) | Mandatory | Within 15 days of incorporation |
| Share Certificates | Mandatory | Within 60 days |
| Company Bank Account | Mandatory | Immediately after incorporation |
| GST Registration | If applicable | Before taxable supply |
| ROC Filing – AOC-4 | Mandatory | Within 180 days |
| ROC Filing – MGT-7A | Mandatory | Within 60 days |
| Income Tax Return (ITR-6) | Mandatory | 31 Oct |
Limited Liability Partnership (LLP)
| Compliance | Applicability | Due Date |
|---|---|---|
| Auditor Appointment | If applicable | Within 30 days |
| Share Certificates | Not Applicable | — |
| LLP Bank Account | Mandatory | Immediately after registration |
| GST Registration | If applicable | Before supply |
| Form 11 (Annual Return) | Mandatory | 30 May |
| Form 8 (Statement of Accounts) | Mandatory | 30 Oct |
| Income Tax Return (ITR-5) | Mandatory | 31 Oct |
Private Limited Company
| Compliance | Applicability | Due Date |
|---|---|---|
| First Auditor (ADT-1) | Mandatory | Within 15 days |
| Share Certificates | Mandatory | Within 60 days |
| Company Bank Account | Mandatory | Immediately after incorporation |
| GST Registration | If applicable | Before supply |
| AOC-4 (Financials) | Mandatory | Within 30 days of AGM |
| MGT-7 (Annual Return) | Mandatory | Within 60 days of AGM |
| Income Tax Return (ITR-6) | Mandatory | 31 Oct |
Section 8 Company (Non-Profit)
| Compliance | Applicability | Due Date |
|---|---|---|
| First Auditor (ADT-1) | Mandatory | Within 15 days |
| Share Certificates | Not Applicable | — |
| Company Bank Account | Mandatory | Immediately after incorporation |
| GST Registration | If applicable | Before taxable activity |
| AOC-4 | Mandatory | Within 30 days of AGM |
| MGT-7 | Mandatory | Within 60 days of AGM |
| Income Tax Return | Mandatory | 31 Oct (Even if Nil) |
Non-compliance may lead to cancellation of Section 8 license.
Business Compliance & Filing Due Dates – India
Statutory Compliance Comparison with Last Dates (Indian Law)
Proprietorship
OPC
LLP
Private Limited
Section 8 Company
Proprietorship – Compliance & Due Dates
| Compliance | Applicability | Due Date |
|---|---|---|
| Appointment of Auditor (ADT-1) | Not Applicable | — |
| Issue of Share Certificates | Not Applicable | — |
| Business Bank Account | Required | At start of business |
| GST Registration | If applicable | Before crossing threshold |
| ROC Filings | Not Applicable | — |
| Income Tax Return (ITR-3 / ITR-4) | Mandatory | 31 July / 31 Oct |
Proprietorship is governed by Income-tax Act, not Companies Act.
One Person Company (OPC)
| Compliance | Applicability | Due Date |
|---|---|---|
| First Auditor (ADT-1) | Mandatory | Within 15 days of incorporation |
| Share Certificates | Mandatory | Within 60 days |
| Company Bank Account | Mandatory | Immediately after incorporation |
| GST Registration | If applicable | Before taxable supply |
| ROC Filing – AOC-4 | Mandatory | Within 180 days |
| ROC Filing – MGT-7A | Mandatory | Within 60 days |
| Income Tax Return (ITR-6) | Mandatory | 31 Oct |
Limited Liability Partnership (LLP)
| Compliance | Applicability | Due Date |
|---|---|---|
| Auditor Appointment | If applicable | Within 30 days |
| Share Certificates | Not Applicable | — |
| LLP Bank Account | Mandatory | Immediately after registration |
| GST Registration | If applicable | Before supply |
| Form 11 (Annual Return) | Mandatory | 30 May |
| Form 8 (Statement of Accounts) | Mandatory | 30 Oct |
| Income Tax Return (ITR-5) | Mandatory | 31 Oct |
Private Limited Company
| Compliance | Applicability | Due Date |
|---|---|---|
| First Auditor (ADT-1) | Mandatory | Within 15 days |
| Share Certificates | Mandatory | Within 60 days |
| Company Bank Account | Mandatory | Immediately after incorporation |
| GST Registration | If applicable | Before supply |
| AOC-4 (Financials) | Mandatory | Within 30 days of AGM |
| MGT-7 (Annual Return) | Mandatory | Within 60 days of AGM |
| Income Tax Return (ITR-6) | Mandatory | 31 Oct |
Section 8 Company (Non-Profit)
| Compliance | Applicability | Due Date |
|---|---|---|
| First Auditor (ADT-1) | Mandatory | Within 15 days |
| Share Certificates | Not Applicable | — |
| Company Bank Account | Mandatory | Immediately after incorporation |
| GST Registration | If applicable | Before taxable activity |
| AOC-4 | Mandatory | Within 30 days of AGM |
| MGT-7 | Mandatory | Within 60 days of AGM |
| Income Tax Return | Mandatory | 31 Oct (Even if Nil) |
Non-compliance may lead to cancellation of Section 8 license.
Business Structure Comparison in India
LLP Formation vs OPC vs Private Limited vs Section 8 vs Proprietorship
Choose the right legal structure for your business based on ownership, liability, compliance, and growth plans.
| Criteria | Proprietorship | OPC | LLP | Private Limited | Section 8 Company |
|---|---|---|---|---|---|
| Legal Status | Not a separate legal entity | Separate legal entity | Separate legal entity | Separate legal entity | Separate legal entity |
| Number of Owners | 1 | 1 (with nominee) | Minimum 2 partners | Minimum 2 shareholders | Minimum 2 members |
| Liability | Unlimited | Limited | Limited | Limited | Limited |
| Minimum Capital | No requirement | No requirement | No requirement | No requirement | No requirement |
| Compliance Level | Very Low | Moderate | Low | High | High |
| Annual Audit | Not mandatory (below limits) | Mandatory | Conditional | Mandatory | Mandatory |
| Fund Raising | Not possible | Limited | Difficult | Easy (VC, Investors) | Donations / Grants only |
| Profit Distribution | Owner only | Owner only | Partners as per agreement | Dividend to shareholders | Not allowed |
| Taxation | As individual slab | Corporate tax | 30% + cess | Corporate tax | Exempt (with 12A/80G) |
| Ideal For | Small traders, freelancers | Solo entrepreneurs | Professionals, SMEs | Startups, scalable businesses | NGOs, charitable organizations |
Quick Guidance:
• Choose Proprietorship for very small or local businesses
• Choose OPC if you are a solo founder wanting limited liability
• Choose LLP for professional or partnership businesses
• Choose Private Limited for startups & growth-oriented companies
• Choose Section 8 for non-profit or charitable activities
• Choose Proprietorship for very small or local businesses
• Choose OPC if you are a solo founder wanting limited liability
• Choose LLP for professional or partnership businesses
• Choose Private Limited for startups & growth-oriented companies
• Choose Section 8 for non-profit or charitable activities
Business Structure Comparison in India
LLP Formation vs OPC vs Private Limited vs Section 8 vs Proprietorship
Choose the right legal structure for your business based on ownership, liability, compliance, and growth plans.
| Criteria | Proprietorship | OPC | LLP | Private Limited | Section 8 Company |
|---|---|---|---|---|---|
| Legal Status | Not a separate legal entity | Separate legal entity | Separate legal entity | Separate legal entity | Separate legal entity |
| Number of Owners | 1 | 1 (with nominee) | Minimum 2 partners | Minimum 2 shareholders | Minimum 2 members |
| Liability | Unlimited | Limited | Limited | Limited | Limited |
| Minimum Capital | No requirement | No requirement | No requirement | No requirement | No requirement |
| Compliance Level | Very Low | Moderate | Low | High | High |
| Annual Audit | Not mandatory (below limits) | Mandatory | Conditional | Mandatory | Mandatory |
| Fund Raising | Not possible | Limited | Difficult | Easy (VC, Investors) | Donations / Grants only |
| Profit Distribution | Owner only | Owner only | Partners as per agreement | Dividend to shareholders | Not allowed |
| Taxation | As individual slab | Corporate tax | 30% + cess | Corporate tax | Exempt (with 12A/80G) |
| Ideal For | Small traders, freelancers | Solo entrepreneurs | Professionals, SMEs | Startups, scalable businesses | NGOs, charitable organizations |
Quick Guidance:
• Choose Proprietorship for very small or local businesses
• Choose OPC if you are a solo founder wanting limited liability
• Choose LLP for professional or partnership businesses
• Choose Private Limited for startups & growth-oriented companies
• Choose Section 8 for non-profit or charitable activities
• Choose Proprietorship for very small or local businesses
• Choose OPC if you are a solo founder wanting limited liability
• Choose LLP for professional or partnership businesses
• Choose Private Limited for startups & growth-oriented companies
• Choose Section 8 for non-profit or charitable activities
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