ONE PERSON COMPANY REGISTRATION

'One Person Company means a company which has only one director and one nominee' It shall also be important to note that Section 3 classifies OPC as a Private Company for all the legal purposes with only one member. All the provisions related to the private company are applicable to an OPC, unless otherwise expressly excluded..

List of documents required for OPC Incorporation in India
  • Pan of Director and the nominee
  • Address (Including City, State, Pin code, Country)
  • Occupation
  • Aadhar Card of nominee and Director (Mandatory)
  • Copy of Passport as a proof of identity and copy of Electricity bill/ Telephone bill / Bank Statement / Driving License as a proof of address.
  • Class-2 Digital Signature.
Procedure For Registration of One Person Company
  • Obtain DSC for the Subscriber of the Company
  • Apply for DIN for the Director of the Company
  • Application for Name
    • Atleast 3-4 name should be proposed
    • Name shouldn’t be Identical to any of the Existing companies or registered Trademarks. If the proposed name is based on a registered trademark or is subject matter of an application pending for registration under the Trade Marks Act, then approval shall be attached of such owner of the registered trademark or the applicant of such trade mark for which application for registration is pending.
    • Name Should not be prohibited under Emblems and Names Act,1950

    After applying for name it must be approved by registrar, it takes 2-3 days for the review and to get approval.

  • After the Approval of name Registration of One Person Company Process Started
  • As Name get approved further filling procedure is required to be submitted to Registrar by the promoter

  • Share Capital to be introduced. Minimum Share Capital is Rs. 2
  • Main objects of the Company In the form of MOA & AOA
  • Consent of nominee
  • Nature of the Business, it should not be Illegal in India

Registered office proof(Any of the following)
The Registered document of the title of the premises of the registered office in the name of Company.

The notarized copy of lease/rent agreement in the name of the company along with a copy of rent paid receipt not older than one month:

The authorization from the land lord to use the premises by the company as its registered office or No Objection Certificate.(Mandatory in case of rented or leased)

I. Utility bill (not older than 2 months).
Proof of Identity of Directors(Any one of the following) Proof of Residential Address of Directors(Any one of the following)
1. Passport (Mandatory in case of persons not residing in India) 1. Passport (Kindly make sure that the address page in passport bears the correct address)
2. Bank Account Statement up to last 3 months 2. Bank Account Statement unto last 3 months.
3. Election Card 3. Election Card
4. Aadhaar Card(Mandatory) 4. Rent Receipt
5. Utillity Bill(Not older than 2 Month)

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Due Date Reminder

Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
All
07 Feb 26 Payment of TDS/TCS of January. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected.
07 Feb 26 Seller to upload declarations received in January, from buyers for non-deduction of TCS.
07 Feb 26 Return of External Commercial Borrowings for January.
10 Feb 26 Monthly Return by Tax Deductors for January.
10 Feb 26 Monthly Return by e-commerce operators for January.
11 Feb 26 Monthly Return of Outward Supplies for January.
13 Feb 26 Optional Upload of B2B invoices, Dr/Cr notes for January under QRMP scheme.
13 Feb 26 Monthly Return by Non-resident taxable person for January.
13 Feb 26 Monthly Return of Input Service Distributor for January.
14 Feb 26 Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in December.
14 Feb 26 Issue of TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB where lease has terminated in December.
14 Feb 26 Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in December.
14 Feb 26 Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in December.
15 Feb 26 Issue of TDS certificates other than salary for Q3 of FY 2025-26.
15 Feb 26 ESI payment for January.
15 Feb 26 E-Payment of PF for January.
15 Feb 26 Details of Deposit of TDS/TCS of January by book entry by an office of the Government.
17 Feb 26 Online application for CAG Empanelment of CA firms/LLPs for FY 2025-26.
20 Feb 26 Monthly Return by persons outside India providing online information and data base access or retrieval services, for January. Also to be filed by every registered person providing online money gaming from a place outside India to a person in India.
20 Feb 26 Add/amend particulars (other than GSTIN) in GSTR-1 of Jan. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.
20 Feb 26 Summary Return cum Payment of Tax for January by Monthly filers. (other than QRMP).
25 Feb 26 Deposit of GST of January under QRMP scheme.
28 Feb 26 Return by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them, for January .
28 Feb 26 Submit hard copy of acknowledgement and supporting documents for CAG Empanelment of CA firms/LLPs for FY 2025-26, after online application.
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