MGT-7 and MGT-7A: Meaning, Differences & Due Dates

Every year, a company needs to share important information about its business, directors and shareholders with the government. This information helps the government keep company records up to date.

For this purpose, companies file an annual return with the Registrar of Companies (ROC). Depending on the type of company, this return is filed using Form MGT-7 or Form MGT-7A.

Need help with annual return filing? Connect with Startup Movers for MGT-7 and MGT-7A filing, MCA compliance and company annual return support.

What Is Form MGT-7?

Form MGT-7 is the annual return form that companies, other than One Person Companies (OPCs) and small companies eligible for the simplified form, generally file with the ROC. It contains details about the company, its registered office, directors, shareholders, shareholding and other required information for the financial year.

Who Is Required to File Form MGT-7?

The following companies generally need to file Form MGT-7:

• Public limited companies.
• Private limited companies that do not qualify as small companies.
• Listed companies.
• Other companies that are not eligible to file Form MGT-7A.

Note: A company's name or type alone does not always decide the form. Check whether it qualifies as a small company under the applicable law for the relevant financial year.

Key Details in Form MGT-7

Form MGT-7 generally includes:

• Company name, Corporate Identity Number (CIN), PAN and registered office details.
• Financial year and Annual General Meeting (AGM) details.
• Main business activities of the company.
• Details of directors and key managerial personnel.
• Details of shareholders and shareholding.
• Changes in shares and shareholding during the year.
• Information about meetings and other prescribed matters.
• Details of fees, penalties and other required disclosures, where applicable.

What Is Form MGT-7A?

Form MGT-7A is the abridged, or simplified, annual return form for One Person Companies (OPCs) and eligible small companies. It contains the annual information required from these companies in a shorter format.

Who Is Required to File Form MGT-7A?

The following companies generally need to file Form MGT-7A:

• One Person Companies (OPCs).
• Small companies that meet the applicable legal conditions and are not excluded from the definition.

From 1 December 2025, the small-company thresholds were increased to paid-up share capital of up to ₹10 crore and turnover of up to ₹100 crore. Both limits and the legal exclusions must be checked before deciding whether a company qualifies. These thresholds should not be applied automatically to every earlier financial year.

Key Details in Form MGT-7A

Form MGT-7A generally includes:

• Company name, CIN, PAN and registered office details.
• Financial year and AGM details, where applicable.
• Main business activities.
• Details of directors and members.
• Shareholding and changes in shareholding, where applicable.
• Other required company information and declarations.

Documents Required for Form MGT-7 and MGT-7A

Note: The documents uploaded depend on the company's details and the requirements of the applicable MCA form. Some information is entered directly into the form rather than uploaded separately.

Common Filing Process for Form MGT-7 and MGT-7A

The filing process is broadly similar for both forms:

• Prepare company records: Collect the company's annual details, shareholder information, director details and meeting records.
• Choose the correct form: Select MGT-7 or MGT-7A based on the company's eligibility.
• Visit the MCA portal: Open the official Ministry of Corporate Affairs website.
• Open the annual filing section: Log in and navigate to MCA Services → E-Filing → Annual Filings.
• Fill in the form: Enter the financial year, registered office details, director and shareholder information, and other required particulars.
• Attach supporting documents: Upload the photograph and other documents required by the applicable form.
• Submit and digitally sign: Submit the form, complete the required digital signature process and upload the signed PDF, as instructed by the MCA portal.
• Pay the filing fee: Pay the applicable government fee within the prescribed timeline.
• Save the acknowledgement: Keep the payment receipt and Service Request Number (SRN) for future reference.

Before submitting, check that all information matches the company's official records. Incorrect or incomplete details may lead to filing issues or further compliance requirements.

Due Date for Form MGT-7 and MGT-7A

Both forms generally have the same statutory filing deadline.

Due date: Within 60 days from the date of the Annual General Meeting (AGM).

If the AGM is not held, the law generally requires the annual return to be filed within 60 days from the date on which the AGM should have been held, along with a statement explaining why the AGM was not held.

For an OPC, the AGM requirement does not apply in the same way as it does to other companies, so the applicable deadline must be determined under the relevant rules and form instructions.

For Example: Financial Year of a company ends on 31 March 2026, it must generally hold its AGM by 30 September 2026.

• Financial year ends: 31 March 2026
• Actual AGM date: 30 September 2026
• Last date to file Form MGT-7 or MGT-7A: 29 November 2026 (within 60 days of the AGM).

Important Update: MGT-7 and MGT-7A due date is extended to 31 January 2027 for the FY 2025-26. Read the full blog here. 

Note: If the company holds its AGM earlier, the filing deadline will also be earlier. If no AGM is held, the deadline is generally calculated from the date on which the AGM should have been held, subject to applicable rules.

Government Fee for Form MGT-7 and MGT-7A

The normal government filing fee generally depends on the company's nominal share capital. The standard fee structure for annual return filings is as follows:

These are the standard fee slabs under the applicable fee rules. The final amount payable should be checked on the MCA portal because applicable exemptions, revised rules or special government relaxations may affect the amount.

Additional Fee for Late Filing

If a company files its annual return after the due date, an additional fee may apply. Under the standard additional-fee structure, the amount generally increases with the length of the delay.

These slabs are subject to the applicable MCA fee rules and notifications. Check the fee calculated by the MCA portal before making payment.

What Happens If Form MGT-7 or MGT-7A Is Not Filed?

Failure to file the annual return on time can lead to financial penalties and compliance problems.

Under Section 92(5) of the Companies Act, 2013, the company and every officer in default may be liable to a penalty:

• Initial penalty: ₹10,000.
• Continuing default: An additional ₹100 for each day the failure continues after the first day.
• Maximum penalty for the company: ₹2 lakh.
• Maximum penalty for each officer in default: ₹50,000.

The company may also have to pay applicable additional filing fees to submit the overdue return. Any separate default, incorrect filing or other non-compliance may have its own consequences.

Therefore, companies should file the correct annual return within the prescribed time and keep proof of submission.

Conclusion

Form MGT-7 and Form MGT-7A are annual return forms used by companies to report important information to the ROC. Most companies that are not eligible for the simplified form file MGT-7, while OPCs and eligible small companies generally file MGT-7A. 

Both forms usually need to be filed within 60 days of the AGM, and the government fee depends on the applicable fee rules and share capital. Late filing can result in additional fees and penalties. Choosing the correct form, keeping company records ready and filing on time helps a company stay compliant.

Need help with annual return filing? Connect with Startup Movers for MGT-7 and MGT-7A filing, MCA compliance and company annual return support.