Running a One Person Company (OPC) offers entrepreneurs the advantage of limited liability and a separate legal identity while maintaining simplified compliance requirements. However, even though OPCs enjoy certain relaxations under the Companies Act, 2013, they must still meet various statutory, tax, and regulatory obligations throughout the year.
Missing compliance deadlines can result in penalties, additional fees, and legal complications. To help business owners stay compliant, IConnect presents a detailed guide to the OPC Compliance Calendar for June 2026.
What is an OPC Compliance Calendar?
An OPC Compliance Calendar is a schedule of statutory deadlines that a One Person Company must follow under the Companies Act, Income Tax Act, GST regulations, and other applicable laws.
Maintaining a compliance calendar helps business owners:
- Avoid penalties and late fees
- Maintain a good compliance record
- Ensure uninterrupted business operations
- Build credibility with stakeholders and financial institutions
- Prevent legal notices and regulatory actions
Important OPC Compliance Due Dates for June 2026
The following compliances may apply to OPCs depending on their business activities, registrations, turnover, employee strength, and tax obligations.
7 June 2026 – TDS Payment
If your OPC has deducted Tax Deducted at Source (TDS) during May 2026, the payment must be deposited with the government by 7 June 2026. Failure to deposit TDS on time may attract interest and penalties under the Income Tax provisions.
10 June 2026 – GSTR-7 Filing
OPCs liable to deduct GST TDS are required to file GSTR-7 for May 2026 by 10 June 2026. Delayed filing can result in late fees and additional compliance burdens.
11 June 2026 – GSTR-1 Filing
GST-registered OPCs filing monthly returns must submit GSTR-1 for reporting outward supplies by 11 June 2026. Timely filing ensures accurate Input Tax Credit (ITC) availability for customers.
13 June 2026 – Invoice Furnishing Facility (IFF)
OPCs registered under the QRMP Scheme can use the Invoice Furnishing Facility (IFF) to upload invoices for May 2026. While no specific late fee applies, delays may affect recipients’ ITC claims.
14 June 2026 – Issue of TDS Certificates
Applicable OPCs must issue prescribed TDS certificates for specified deductions within the stipulated timeframe. Delays may attract penalties under Income Tax regulations.
15 June 2026 – Advance Tax First Installment
OPCs with taxable income exceeding prescribed limits are required to pay the first installment of advance tax by 15 June 2026. Non-payment or underpayment may result in interest liability.
15 June 2026 – EPF Contribution
If the OPC employs staff covered under the Employees’ Provident Fund (EPF) scheme, contributions for May 2026 must be deposited by 15 June 2026. Delays may lead to interest and damages.
15 June 2026 – ESI Contribution
Applicable OPCs covered under the Employees’ State Insurance (ESI) scheme must deposit ESI contributions by 15 June 2026. Failure to comply can result in penalties and interest.
20 June 2026 – GSTR-3B Filing
GST-registered OPCs must file GSTR-3B and pay applicable GST liabilities by the due date. Late filing attracts late fees and interest on outstanding tax dues.
25 June 2026 – PMT-06 under QRMP Scheme
Businesses operating under the QRMP scheme must make tax payments through Form PMT-06 by 25 June 2026. Delayed payments may attract interest.
30 June 2026 – DPT-3 Filing
OPCs with outstanding loans, advances, or deposits may be required to file Form DPT-3 by 30 June 2026. This is an important annual ROC compliance requirement and should not be overlooked.
Key Annual OPC Compliance Deadlines for FY 2025-26
While June focuses primarily on monthly and quarterly compliances, OPC owners should also prepare for important annual filings later in the year.
Form AOC-4
OPCs must file audited financial statements in Form AOC-4 within 180 days from the end of the financial year. For FY 2025-26 ending on 31 March 2026, the due date is generally 27 September 2026.
DIR-3 KYC
Directors must complete DIR-3 KYC by 30 September 2026 to keep their DIN active. Non-compliance can result in DIN deactivation and additional fees.
Form MGT-7A
OPCs are required to file their annual return through Form MGT-7A. This filing generally follows the completion of financial statement filing requirements.
Income Tax Return (ITR-6)
Eligible OPCs must file their Income Tax Return within the prescribed due dates under the Income Tax Act.
Consequences of Non-Compliance
Ignoring statutory compliance requirements can have serious consequences, including:
- Additional filing fees
- Interest on delayed tax payments
- Regulatory notices
- Director disqualification risks
- Legal proceedings
- Difficulty obtaining loans and funding
In many ROC filings, additional fees can accumulate on a per-day basis, making delays expensive for businesses.
How IConnect Can Help
Managing compliance deadlines while running a business can be challenging. At IConnect, we help entrepreneurs and OPC owners stay compliant through:
- ROC Compliance Management
- Annual Filing Services
- GST Compliance
- Income Tax Filings
- TDS Compliance
- DPT-3 Filing Assistance
- Company Secretarial Support
- Business Registration and Advisory Services
Our compliance experts ensure that your company remains compliant, allowing you to focus on business growth without worrying about missed deadlines.
Conclusion
Compliance is an essential part of operating a One Person Company in India. By following the OPC Compliance Calendar for June 2026 and preparing for upcoming annual filings, business owners can avoid penalties and maintain a strong compliance record.
Whether you are a newly incorporated OPC or an established business, staying proactive with statutory obligations is the key to smooth and hassle-free operations.
Need help managing your OPC compliances? Contact IConnect today and let our experts handle your regulatory requirements while you focus on growing your business.