For One Person Companies (OPC) in India, the annual filing for the Financial Year (FY) 2023-24 involves several key statutory due dates. Here are the important dates you should be aware of:

Annual Return (Form MGT-7A)

• Due Date: 60 days from the conclusion of the Annual General Meeting (AGM).
• Details: This form contains details of the annual return of the company. Since OPCs are exempt from holding AGMs, the due date is calculated from the completion of the financial year (i.e., 60 days from March 31, 2024).

Financial Statements (Form AOC-4)

• Due Date: 180 days from the end of the financial year.
• Details: This form includes the financial statements of the company, along with other relevant documents such as the Director's Report.

Income Tax Return (ITR-6)

• Due Date: October 31, 2024.
• Details: The OPC must file its income tax return by this date.

Director’s KYC (Form DIR-3 KYC)

• Due Date: September 30, 2024.
• Details: Every Director of the company must complete their KYC process annually.

DPT-3 (Return of Deposits)

• Due Date: June 30, 2024.
• Details: This form is for the return of deposits or particulars of transactions not considered as deposits.

Form MSME-1 (Half-Yearly Return)

• Due Date for April to September period: October 31, 2024.
• Due Date for October to March period: April 30, 2025.
• Details: This form is for companies to report outstanding payments to Micro, Small, and Medium Enterprises (MSMEs).

GST Annual Return (Form GSTR-9)

• Due Date: December 31, 2024.
• Details: This form is applicable if the OPC is registered under GST and has a turnover exceeding the threshold limit for mandatory GST registration.

These due dates are crucial for compliance with Indian regulatory requirements. It is advisable to keep track of these dates and ensure timely filing to avoid penalties.