Quick answer: Form MGT-7A is the abridged annual return filed by eligible One Person Companies and small companies. It is generally due within 60 days of the AGM date, or within 60 days of the date the AGM should have been held where none is held. For FY 2025-26, for a company with a 31 March year-end, that date is 29 November 2026.
Form MGT-7A is a smaller form of annual return that the Ministry of Corporate Affairs (MCA) has implemented specifically since the financial year 2020-21 to be used by Small Companies and one person companies (OPC). In the past, every company, irrespective of size and type of business, had to submit Form MGT-7, which was lengthy and comprehensive. The government introduced Form MGT-7A under the Companies Act, 2013, as a way of reducing compliance burden.
This blog details the purpose, applicability, filing, due dates, and documents that are needed in Form MGT-7A, as well as penalties related to non-filing.
What is Form MGT-7A?
Form MGT-7A is the short version of the annual return, which entails the fundamental data of the company with respect to a certain financial year. Form MGT-7A requires fewer details than form MGT-7, which is detailed and obligatory in larger firms and is mandatory.
The introduction of this form indicates the effort made by the government to facilitate the ease of doing business, and compliance costs are lower for smaller entities.
Applicability of Form MGT-7A
Form MGT-7A is to be filed by the following types of companies:
- One Person Companies (OPC) registered under the Companies Act, 2013. See the OPC registration process for how an OPC is set up.
- Small Companies as understood in Section 2(85) of the Companies Act, 2013.
According to the most recent amendments, a Small Company is one that satisfies the following two requirements:
- Paid-up share capital of not more than ₹10 crore
- Turnover of not more than ₹100 crore (as per the profit and loss account for the immediately preceding financial year)
These limits apply from 1 December 2025 (Companies (Specification of Definitions Details) Amendment Rules, 2025). A small company must be a private company, and both limits must be met. A company is not a small company if it is a public company, a holding company or a subsidiary company, a company registered under Section 8, or a company governed by a special Act.
All the companies that fail to fall within these classifications are obliged to submit Form MGT-7
Important Information on Form MGT-7A
Form MGT-7A is in an abridged form, yet it also needs some fundamental information, like:
- Basic company information (CIN, name, registered office).
- Key business operations.
- Company shareholding pattern.
- Information on members and holders of debentures.
- Indebtedness of the company.
- Information about directors and other important staff.
- Corporate certification (where necessary).
Due Date for Filing Form MGT-7A
Form MGT-7A must generally be filed within 60 days of the date of the Annual General Meeting (AGM). Where no AGM is held, it must be filed within 60 days of the date on which the AGM should have been held. This is provided under Section 92(4) of the Companies Act, 2013.
- One Person Company (OPC): an OPC is not required to hold an AGM (Section 96). Its annual return is due within 60 days of the date on which the AGM should have been held.
- Small company: a small company holds an AGM, so the 60 days are counted from the date the AGM is actually held.
For FY 2025-26: for a company with a 31 March year-end, the AGM date is 30 September 2026 (the actual date for a small company that holds its AGM on that day, and the date the AGM should have been held for an OPC). Sixty days from 30 September 2026 is 29 November 2026. That day is a Sunday, so avoid leaving the filing to the last day.
For other deadlines in the OPC year, see our OPC compliance calendar.
Documents Required for Form MGT-7A
The documents that are usually required in filing Form MGT-7A are as follows:
- Shareholders as at the end of the financial year.
- Directors’ list as at the end of the financial year.
- Information on changes in shareholding in the year.
- Copy of board resolutions, as may be necessary.
- Digital Signature Certificate of Director (DSC).
- An accountant member of the Company Secretary (in some cases).
Form MGT-7A: Step-by-Step Filing Process
Step 1: Download the Form
Visit the official MCA portal and get the most recent version of Form MGT-7A.
Step 2: Fill in Company Information
Please provide some basic information like CIN, name, address of registered office and email ID.
Step 3: Enter Share Capital and Member Information
Add information on issued, subscribed and paid-up share capital and shareholder details.
Step 4: Include Data of Directors and key Managerial Personnel
Provide the names, DIN and designation of the directors and KMPs where applicable.
Step 5: Indebtedness Details
In case the company owes anyone any loan, borrowing, or debt, give the information in the designated sections.
Step 6: Add Supporting Documents
Include lists of shareholders, lists of directors and other supplementary materials.
Step 7: Digital Signature
Attach the Digital Signature Certificate (DSC) of the director of the company. Attach the DSC of the Company Secretary in practice in the case the form has to be certified.
Step 8: Upload to MCA Portal
Filing in the form will require a specified fee and it must be uploaded at the portal of MCA.
Filing Fees for Form MGT-7A
Form MGT-7A has the following filing charges based on the share capital of the company:
- Up to Rs. 1,00,000 share capital: Rs. 200
- 1,00,000 – Rs. 4,99,999 share capital: Rs. 300
- 5,00,000 – Rs. 24,99,999 share capital: Rs. 400
- 25,00,000 – Rs. 99,99,999 share capital: Rs. 500
- 1 crore or above: Rs. 600
Consequences of Non-Filing of MGT-7A
In case a company does not submit Form MGT-7A within the required date and time, there is a penalty:
Additional filing fee: if Form MGT-7A is filed after the due date, an additional fee of ₹100 for every day of delay is payable along with the normal filing fee. There is no upper limit on this fee, so the cost keeps rising for as long as the filing is pending.
Penalty under Section 92(5): this is separate from the filing fee. A company that does not file its annual return on time can be penalised ₹10,000, and so can every officer in default. If the failure continues, a further ₹100 is added for each day. The total penalty is capped at ₹2,00,000 for the company and ₹50,000 for each officer in default.
Relief for OPCs and small companies: under Section 446B, the penalty on a One Person Company or a small company cannot be more than one-half of that amount. The maximum is therefore ₹1,00,000 for the company and ₹25,000 for each officer in default. Section 446B does not reduce the additional filing fee.
Importance of Filing Form MGT-7A
It is important that the annual return be filed on time because of a number of reasons:
- Abides by the Companies Act, 2013.
- The company is transparent in its operations.
- Escapes fines and legal hassles.
- Establishes confidence with the stakeholders, investors, and authorities.
Frequently Asked Questions about Form MGT-7A
What is the due date for MGT-7A for an OPC?
An OPC must generally file its annual return within 60 days of the date on which its AGM should have been held. For FY 2025-26, for a company with a 31 March year-end, that date is 29 November 2026. See our OPC compliance calendar for the other dates.
Who needs to file Form MGT-7A instead of MGT-7?
Form MGT-7A is prescribed for One Person Companies and eligible small companies. Other companies generally file Form MGT-7.
Does an OPC have to hold an AGM?
No. Section 96 of the Companies Act, 2013 excludes One Person Companies from the requirement to hold an AGM. An OPC must still file its annual return.
What is the fee for filing MGT-7A?
The filing fee depends on the MCA fee schedule that applies to the company. See the “Filing Fees for Form MGT-7A” section above.
What happens if MGT-7A is filed late?
Late filing attracts an additional filing fee of ₹100 for every day of delay, with no upper limit. Separately, the company and its officers in default can be penalised under Section 92(5) of the Companies Act, 2013. See the section “Consequences of Non-Filing of MGT-7A” above for the figures.
Which other annual filings does an OPC have to make?
An OPC also has to file its financial statements in Form AOC-4 and its income tax return. See OPC compliance requirements for the full list.
Conclusion
The implementation of Form MGT-7A is a great compliance relief to the Small Companies and OPCs. The government has done this by cutting down the paperwork and making the annual return less cumbersome, such that small businesses are now more focused on growing as opposed to compliance. Nonetheless, it is important to do this on time since failure to comply will lead to severe punishment.
In the case of the Small Companies and OPCs, it is necessary to learn about the Form MGT-7A filing, the due date, and the required documents so that the company may have proper corporate governance and prevent unwarranted legal actions.
Need help with your OPC’s annual filings? See our annual compliance for One Person Company service.
