Every private limited company must file an annual return, whether the year was good, bad, or quiet. Form MGT-7 is the annual return filed with the Ministry of Corporate Affairs (MCA) by companies required to use this form under the Companies Act, 2013. To file it online, log in to the MCA portal, access the annual filing section, select Form MGT-7 for the relevant financial year, enter the company’s details, attach the required documents, complete the applicable digital signature and certification requirements, and submit the form with the prescribed fee.
Here is how to file it online on MCA V3, what to have ready before you start, and what the rules look like for the FY 2025-26 cycle that’s running right now.
Quick Summary
Filing the MGT-7 annual return is an important compliance requirement for eligible private limited companies in India. The form captures key details about the company’s registered office, shareholding, directors, members and other statutory information for the financial year. Filing it within the prescribed MCA deadline helps companies maintain compliance and avoid applicable additional fees or penalties.
- Check the filing requirement: Confirm whether your company must file Form MGT-7 or the applicable abridged annual return, MGT-7A, based on its eligibility.
- Prepare the necessary details: Keep the financial year’s shareholding records, director and member information, registered office details and relevant annual general meeting (AGM) particulars ready.
- Complete the annual return: Fill in the required company information accurately using the prescribed MCA form and applicable filing process.
- Arrange certification: Obtain the required digital signatures and professional certification, wherever applicable under the Companies Act and MCA rules.
- Submit through the MCA portal: Upload the completed form, complete the applicable payment process and save the acknowledgement for your records.
- Meet the statutory deadline: Generally, the annual return must be filed within 60 days of the AGM, subject to applicable statutory provisions and exceptions.
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What MGT-7 Actually Is?
Think of it as the company’s annual snapshot of itself. It records the registered office, principal business activities, share capital and shareholding pattern, directors and key managerial personnel, meetings held, remuneration paid, and any penalties or compounding during the year. The financial numbers go in AOC-4. The people and structure go in MGT-7.
If the company has a website, Section 92(3) also requires you to place a copy of the annual return on it and to give the web link in the Board’s report. This replaced the old Form MGT-9 extract.
Who Files MGT-7 and Who Files MGT-7A
Since 1 December 2025 (G.S.R. 880(E)), a private company counts as “small” if its paid-up capital is up to ₹10 crore and turnover up to ₹100 crore, up from ₹4 crore and ₹40 crore earlier. Both limits must be met together. Many private companies that filed the full form last year now qualify for the shorter one. Holding companies, subsidiaries, Section 8 companies, and companies governed by a special Act are excluded from small company status, so they stay on MGT-7.
| Aspect | MGT-7 | MGT-7A |
| Who files it | Private companies above the small company limits, and all other companies | OPCs and small companies |
| MGT-8 certification | ₹10 crore capital or ₹50 crore turnover | Not required |
| Due date | 60 days from the AGM | 60 days from the AGM |
| Late fee | ₹100 per day, no cap | ₹100 per day, no cap |
What to Have Ready Before You Log In
| Item | Why It’s Needed |
| Adopted financial statements and AOC-4 SRN | The return follows the accounts, so filing order matters |
| Shareholder and promoter list with holdings | Core part of the return, including gender-wise shareholder count. V3 takes this through an Excel template. |
| Director and KMP details with DINs | Must match what’s already on MCA records |
| Board and general meeting dates | Number and dates of meetings are reported |
| Registered office photo, latitude and longitude | Required on V3 as part of the filing |
| Designated person for beneficial ownership | Reported on the form |
| MGT-8 certificate, if applicable | Attached when the capital or turnover limits apply |
| A valid DSC of a director | Signs the form |
Step-by-Step Process of Filing MGT-7 Online
Step 1. Hold the AGM and adopt the accounts
The AGM has to be held within six months of the financial year end, which means by 30 September for the March year end. The date of this AGM starts your 60-day clock. If you need more time, apply to the Registrar for an extension (Form GNL-1) before the six months run out.
Step 2. File AOC-4 first
Get the financial statements on record before you touch the annual return. AOC-4 is due within 30 days of the AGM. See our guide to Form AOC-4 filing, due date, fees and penalty, or get help with AOC-4 filing.
Step 3. Prepare the data and the photo
Collect the shareholding, director, and meeting details. Take a clear photo of the registered office exterior, with the name board readable, and note the office’s latitude and longitude. The photo is uploaded as a PDF or JPG of up to 2 MB, and it works best if it is geotagged and timestamped so it matches the coordinates you enter. The form asks only for the exterior of the building and the name board; it does not ask for a director to appear in the picture.
Step 4. Fill the web form on MCA V3
Log in to your business user account, open the annual filing forms in the company e-filing section, and complete MGT-7 or MGT-7A. Attach the shareholder list, the photo, and MGT-8 if it applies. The form is reportedly processed in STP mode with no resubmission option, so check every field before you submit.
Step 5. Sign, pay, and keep the SRN
Sign with the director’s DSC, add the company secretary’s signature where the company has one or where certification applies, pay the fee, and save the SRN and the filing acknowledgement. If the DSC has expired, see how to renew an expired DSC before the due date.
Want someone to check the form before it goes in? Speak to our experts today.
Fees / Cost
The filing fee depends on the company’s nominal share capital and is charged per form:
| Nominal share capital | Fee per form |
| Less than ₹1,00,000 | ₹200 |
| ₹1,00,000 to ₹4,99,999 | ₹300 |
| ₹5,00,000 to ₹24,99,999 | ₹400 |
| ₹25,00,000 to ₹99,99,999 | ₹500 |
| ₹1,00,00,000 or more | ₹600 |
| Company without share capital | ₹200 |
Check the current fee schedule on MCA V3 before paying. If MGT-8 applies, expect a separate professional fee to the company secretary. The expensive part is lateness, since the ₹100 daily fee adds up quickly and isn’t capped.
Timeline
| Event | Deadline |
| AGM | Within 6 months of year-end, by 30 September |
| Auditor appointment (ADT-1), if made at the AGM | Within 15 days of the AGM |
| AOC-4 | Within 30 days of the AGM |
| MGT-7 or MGT-7A | Within 60 days of the AGM (29 November 2026 for a 30 September AGM) |
| OPCs, which hold no AGM | AOC-4 within 180 days of year-end (27 September 2026); MGT-7A within 60 days of the date the AGM would have been due, which most practitioners take as 30 September, giving 29 November 2026 |
Some practitioners count an OPC’s 60 days from the date the sole member adopts the accounts, which can be no later than 27 September. That gives 26 November as the outer limit. If you want to be safe, file by 26 November.
Due Dates in Different AGM Situations (FY 2025-26)
| Situation (31 March year-end) | AOC-4 due | MGT-7 or MGT-7A due |
| AGM held on 30 September 2026 | 30 October 2026 | 29 November 2026 |
| AGM held earlier, on 15 September 2026 | 15 October 2026 | 14 November 2026 |
| AGM not held, no extension | 30 October 2026 | 29 November 2026 |
| AGM extended to 31 December 2026 and held that day | 30 January 2027 | 1 March 2027 |
| First AGM (first financial year ended 31 March 2026), held on 31 December 2026 | 30 January 2027 | 1 March 2027 |
If no AGM is held in the year, the annual return is still due within 60 days of the date the AGM should have been held, and it must come with a statement giving the reasons for not holding the AGM.
Penalty for Late or Missed Filing
- Additional fee: ₹100 per day from the day after the due date, paid on the portal, with no upper limit. This applies to each form that is late.
- Section 92(5) penalty: ₹10,000 plus ₹100 per day of continuing default, up to ₹2,00,000 for the company, and ₹10,000 plus ₹100 per day, up to ₹50,000, for each officer in default. It is imposed after notice and an adjudication order.
- Relief: small companies, OPCs, producer companies and DPIIT-recognised startups get a reduced penalty under Section 446B, of up to half the Section 92(5) amount. This relief does not reduce the ₹100 daily fee.
- Certifying company secretary: a company secretary who certifies an annual return incorrectly faces a penalty of ₹2,00,000 under Section 92(6).
- Beyond money: repeated non-filing builds toward strike-off risk under Section 248.
Both of the relief windows are shut now. The FY 2024-25 extension ended on 31 January 2026, and the one-time CCFS-2026 scheme, after two extensions, closed on 15 September 2026, so the full charges apply.
For a fuller breakdown, read our guides on penalty for late ROC filing and penalty for non-filing of AOC-4 and MGT-7.
What’s Different This Year
Three changes matter for the FY 2025-26 cycle. The higher small company limits mean more companies can use the shorter MGT-7A. The registered office photo and coordinates now sit inside the annual return itself, so address verification repeats every year. And the shareholder list, meeting details and other annexures are filed through MCA’s Excel templates, so prepare them before you log in.
Common Mistakes
- Filing AOC-4 and assuming the annual return is done.
- Using last year’s form type without checking whether the new small company limits now apply.
- Uploading a blurry, indoor, or name-board-less photo of the registered office.
- Skipping MGT-8 when the capital or turnover threshold is crossed.
- Submitting without checking every field, even though there is no resubmission option.
Why Filing Properly Pays Off
- Keeps the company clear of daily fees and adjudication notices.
- Protects directors from personal exposure as officers in default.
- Keeps the MCA record clean for banks, investors, and diligence.
A Scenario Worth Knowing About
This is an illustrative example. A private company holds its AGM on 30 September, files AOC-4 in the second week of October, and the finance team treats the year-end as closed. Nobody picks up MGT-7. In mid-January, a bank asks for the latest annual return, and the gap surfaces. By then, the daily fee has run for about 46 days, close to ₹4,600, and the Section 92(5) notice risk is now on the table. A two-line calendar entry after the AOC-4 filing would have prevented it.
Expert Tips
- Set the MGT-7 reminder the day you file AOC-4, not the day the deadline approaches. Our guide on how to avoid AOC-4 and MGT-7 filing penalties has a simple calendar.
- Take the registered office photo in daylight with the name board clearly legible.
- Confirm your MGT-7 or MGT-7A eligibility against the revised limits before you start.
Keep the other ROC dates in view too; see our list of ROC filing due dates.
How Kanakkupillai Can Help
We handle the AGM paperwork, AOC-4, and MGT-7 or MGT-7A as a single package, check eligibility under the revised small company limits, coordinate MGT-8 where it applies, and make sure the registered office photo and data are right before anything is submitted. See our MGT-7 filing service and annual compliance for private limited companies.
Conclusion
MGT-7 is not hard, but it is easy to forget. File AOC-4 first, collect your shareholder and director data early, get the registered office photo right, and submit within 60 days of the AGM. With the 2026 limits widening who can use MGT-7A, a quick eligibility check can also make this year’s filing lighter than last year’s.
Get expert help filing your company’s annual return from Kanakkupillai today.
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Frequently Asked Questions
1. Is MGT-7 mandatory for a private limited company with no business activity?
Yes. Every company has to file an annual return under Section 92, whether or not it earned anything during the year. A dormant or zero-turnover company still files, though it may qualify for the shorter MGT-7A. If you plan to stay inactive, you can also look at dormant company status.
2. Do I file MGT-7 or MGT-7A?
Small companies and OPCs file MGT-7A. Since 1 December 2025, a private company with paid-up capital up to ₹10 crore and turnover up to ₹100 crore generally counts as small, unless it is a holding company, subsidiary, or Section 8 company.
3. When does a company secretary need to certify the annual return?
When paid-up capital is ₹10 crore or more, or turnover is ₹50 crore or more, a practising company secretary certifies the return through Form MGT-8. MGT-7A filers don’t need it.
4. What is the punishment if I do not meet the MGT-7 deadline?
On the portal, a late fee of ₹100 per day applies, with no ceiling. Under Section 92(5), the company can also be penalised ₹10,000 plus ₹100 per day, up to ₹2,00,000, and each officer in default ₹10,000 plus ₹100 per day, up to ₹50,000.
5. Is it possible to modify an MGT-7 form once submitted?
There appears to be no provision for resubmitting an MGT-7 after it has been filed, because it is processed in STP mode. It is therefore difficult to edit a return once it is filed, so make sure everything you fill in is correct before you submit.
6. How much is the MGT-7 filing fee?
The fee depends on nominal share capital and ranges from ₹200 for capital below ₹1 lakh to ₹600 for ₹1 crore or more. A company without share capital pays ₹200.
7. Do I still file MGT-7 if the AGM was not held?
Yes. File within 60 days of the date the AGM should have been held, and include a statement explaining why it was not held. If you needed more time for the AGM, apply to the Registrar for an extension before the six months end.
8. What is the due date for MGT-7A for an OPC?
An OPC files AOC-4 within 180 days of year-end (27 September) and MGT-7A within 60 days of the date its AGM would have been due, which is commonly taken as 29 November. Some practitioners count from the date of adoption of accounts and treat 26 November as the outer limit.
