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{“@context”:”https://schema.org”,”@type”:”FAQPage”,”mainEntity”:[{“@type”:”Question”,”name”:”What is the due date for MGT-7 for FY 2025-26?”,”acceptedAnswer”:{“@type”:”Answer”,”text”:”MGT-7 must be filed within 60 days of the AGM date. For FY 2025-26, if the AGM is held on 30 September 2026 (the last permitted date), the due date for MGT-7 is 29 November 2026. For OPCs, MGT-7A must be filed within 60 days from the close of the financial year — by 29 May 2026 for FY 2025-26.”}},{“@type”:”Question”,”name”:”What is the difference between MGT-7 and MGT-7A?”,”acceptedAnswer”:{“@type”:”Answer”,”text”:”MGT-7 is the full Annual Return form applicable to all companies except Small Companies and One Person Companies. MGT-7A is the simplified Annual Return form introduced in 2021 for Small Companies (paid-up capital up to Rs. 4 crore AND turnover up to Rs. 40 crore) and OPCs. MGT-7A has fewer disclosure fields and does not require mandatory CS certification when filed by an OPC or Small Company where the turnover is below Rs. 2 crore.”}},{“@type”:”Question”,”name”:”Is CS certification mandatory for MGT-7?”,”acceptedAnswer”:{“@type”:”Answer”,”text”:”Yes, for companies with paid-up capital of Rs. 10 crore or more, or turnover of Rs. 50 crore or more, the Annual Return (MGT-7) must be signed by a Company Secretary in Practice (PCS) who certifies it in Form MGT-8. For other companies, MGT-7 can be signed by a Director and CS (if appointed). OPCs and Small Companies filing MGT-7A do not need PCS certification as long as their turnover is below Rs. 2 crore.”}},{“@type”:”Question”,”name”:”What is the late fee for MGT-7 filing?”,”acceptedAnswer”:{“@type”:”Answer”,”text”:”The late fee for MGT-7 is Rs. 100 per day from the day after the due date, with no upper cap. A company filing MGT-7 two months late (60 days) incurs Rs. 6,000 in late fees. Persistent non-filing for 3 consecutive years triggers director disqualification under Section 164(2) — the director cannot be reappointed to any company for 5 years.”}},{“@type”:”Question”,”name”:”What information is disclosed in MGT-7?”,”acceptedAnswer”:{“@type”:”Answer”,”text”:”MGT-7 discloses: (1) registered office address and principal business activity; (2) details of shares, debentures and other securities; (3) complete list of members and debenture holders; (4) details of promoters, directors and Key Managerial Personnel; (5) meetings held and attendance; (6) remuneration of directors and KMPs; (7) penalties imposed on the company; (8) whether the company holds an MGT-9 (now replaced by a web disclosure link); (9) for Section 92, certification particulars.”}}]}
MGT-7 Annual Return: Filing Guide, Due Date, Late Fees and MGT-7A Eligibility for FY 2025-26
MGT-7 is the Annual Return that every company incorporated under the Companies Act 2013 must file with the Registrar of Companies every year. Unlike the financial statements in AOC-4, MGT-7 is a snapshot of the company’s structure: its shareholders, directors, share capital changes, and corporate governance details as of the last day of the financial year. Missing the deadline costs Rs. 100 per day with no ceiling, and three consecutive years of non-filing disqualifies every director from appointment in any company for five years.
This guide covers the MGT-7 due date, who qualifies for the simplified MGT-7A, mandatory CS certification rules, the information required, and the step-by-step MCA V3 filing process for FY 2025-26.
Key Takeaways
- Due date: within 60 days of AGM (by 29 November 2026 if AGM held 30 September 2026)
- OPCs file MGT-7A within 60 days from FY close (by 29 May 2026) since they hold no AGM
- Small Companies (paid-up capital up to Rs. 4Cr AND turnover up to Rs. 40Cr) also use MGT-7A
- Companies with paid-up capital Rs. 10Cr+ or turnover Rs. 50Cr+ need MGT-8 certification by a PCS
- Late fee: Rs. 100 per day, no cap; 3 years of non-filing triggers director disqualification
- MGT-7 discloses every member and debenture holder as of the financial year end date
Contents
MGT-7 vs MGT-7A: which form applies to you
The Companies (Management and Administration) Amendment Rules, 2021 introduced MGT-7A for Small Companies and OPCs, replacing the requirement to file the full MGT-7. Use this table to determine which form you file:
| Company Type | Form to File | PCS Certification Required? |
|---|---|---|
| Public Limited Company (any size) | MGT-7 | Yes, if paid-up capital Rs. 10Cr+ or turnover Rs. 50Cr+ |
| Private Limited (paid-up capital > Rs. 4Cr or turnover > Rs. 40Cr) | MGT-7 | Yes, if paid-up capital Rs. 10Cr+ or turnover Rs. 50Cr+ |
| Private Limited (Small Company: paid-up capital up to Rs. 4Cr AND turnover up to Rs. 40Cr) | MGT-7A | Not required if turnover below Rs. 2Cr |
| One Person Company (OPC) | MGT-7A | Not required if turnover below Rs. 2Cr |
| Section 8 Company | MGT-7 | Yes, if thresholds met |
Due dates and late fee structure
| Company Type | Due Date (FY 2025-26) | Reference Event |
|---|---|---|
| All companies except OPC | 29 November 2026 (if AGM on 30 September) | 60 days from AGM date |
| One Person Company (OPC) | 29 May 2026 | 60 days from FY close (31 March) |
The late fee is Rs. 100 per day per form from the day after the due date. There is no maximum cap. A company that files MGT-7 six months late accumulates Rs. 18,000 in late fees for that form alone. Persistent non-filing for three consecutive financial years automatically disqualifies all directors under Section 164(2) of the Companies Act 2013.
What MGT-7 discloses: section by section
MGT-7 is divided into multiple parts. The key disclosures are:
| Section | What is Disclosed |
|---|---|
| I. Registration Details | CIN, date of incorporation, registered office address, principal business activity |
| II. Share Capital | Authorised capital, paid-up capital, equity and preference shares issued, change in capital during FY |
| III. Debentures / Securities | Outstanding debentures, NCD details, and debt securities issued if any |
| IV. Turnover and Net Worth | Total turnover and net worth for determining applicability thresholds |
| V. Members | Complete list of all shareholders as on the last day of the FY with name, address, folio number, shares held |
| VI. Promoters, Directors and KMPs | DIN, name, designation, date of appointment and cessation, shareholding details |
| VII. Meetings | Board meetings held, attendance details; AGM date and attendance |
| VIII. Remuneration | Remuneration paid to MD, WTD, Manager, CEO, CS and CFO |
| IX. Penalties | Penalties imposed by courts or tribunals on company, directors or officers during the FY |
| X. Compliance | Whether the company has paid all dues, maintained registers, and complied with disclosure requirements |
CS certification: MGT-8 requirements
Section 92(2) of the Companies Act requires the Annual Return to be certified by a Company Secretary in Practice (PCS) in Form MGT-8 for:
- Listed companies (any size)
- Companies with paid-up share capital of Rs. 10 crore or more
- Companies with turnover of Rs. 50 crore or more
For all other companies (where neither threshold is met), MGT-7 can be signed by a Director and the Company Secretary (if one is appointed as KMP). If the company has no CS, a director can sign alone. OPCs and Small Companies filing MGT-7A are exempt from PCS certification if their turnover is below Rs. 2 crore; above Rs. 2 crore, PCS certification under MGT-8 is required.
Step-by-step filing process on MCA V3
- Log in to MCA V3: Visit mca.gov.in and log in with director/authorised user credentials.
- Navigate to E-Filing: Go to MCA Services > E-Filing > Company Forms Download; download the latest MGT-7 or MGT-7A form.
- Pre-fill data: Enter the CIN and click Pre-Fill. Basic details like company name, address, and previous filings populate automatically. Verify all pre-filled data.
- Fill member details: The largest and most time-consuming section. Enter all shareholders as on 31 March 2026: name, address, shares held, PAN, and changes during the year. Preparing this in Excel in advance is recommended.
- Fill director and KMP details: Enter DIN, name, designation, date of appointment and cessation for each director and KMP. Ensure DIN status is Active for all.
- Attach documents: Attach MGT-8 certificate (if PCS certification is required). No other attachment is mandatory for MGT-7 itself.
- DSC: The form must be digitally signed by a director using a valid DSC whose associated DIN is KYC-compliant and Active.
- Upload and pay fees: Upload the signed form on MCA V3. Government fees are based on the authorised share capital. Pay via net banking or NEFT.
Common errors that delay approval
| Error | How to Avoid It |
|---|---|
| Filing MGT-7 instead of MGT-7A (or vice versa) | Confirm Small Company status before selecting the form; check both paid-up capital and turnover |
| DIN status marked Deactivated for signing director | File DIR-3 KYC for all directors before attempting MGT-7 filing |
| Member list mismatch with company’s share register | Reconcile the Register of Members (MGT-1) before filling the form |
| Forgetting MGT-8 when thresholds are met | Check paid-up capital and turnover from the audited financials before starting the filing |
| Filing before AOC-4 is approved (MCA cross-checks) | File AOC-4 first; MGT-7 references the same AGM date and is cross-validated |
MGT-7 and Annual Return Filing Support
Tradeviser handles MGT-7 and MGT-7A preparation, MGT-8 coordination with a PCS, and timely filing for Private Limited and Public Limited Companies across India.
Frequently Asked Questions
CA Madhusmita Padal is a Practicing Chartered Accountant with firms based in Odisha and Chennai. She specializes in taxation, company law, and auditing. She is passionate about simplifying complex concepts and making knowledge accessible to all.