The MGT-7 Form is used to monitor the annual return details of a company. While the rest of the information is for general interest, the concerned individuals must know the filing form (MCA) MGT-7 annual return Due Date for FY 2025-26 to avoid any penalties. For filing the yearly return details, MGT-7 is an electronic form furnished by the Ministry of Corporate Affairs to all corporates. Registrar of Companies maintains the same e-form through the electronic mode based on the statement of correctness provided by the company.
Every year, a registered company is required to file an annual return with the ROC. The same return includes the basic data of the company, its shareholders, directors, etc., as of the deadline of the fiscal year 31st. For all registered companies, it is crucial to file the yearly return in Form MGT-7.
Form MGT-7 is the annual return e-form that includes the legal and administrative state of a company as of March 31st. It is regulated under section 92(1) of the Companies Act, 2013, and Rule 11 of the Companies (Management and Administration) Rules, 2014.
Information included in MGT-7
- Registered Details: CIN, registered office address, and primary business activities.
- Capital Structure: Shares, debentures, shareholding pattern, and changes during the fiscal year.
- Debt & Indebtedness: Liabilities and loans taken by the company.
- Management & KMP: Directors, Key Managerial Personnel (KMPs), and any changes in directorship.
- Remuneration: Compensation paid to directors and KMPs.
- Meetings & Governance: Attendance records for Board, Committee, and General Meetings.
- Regulatory Record: Any penalties, fines, or compounding offences imposed during the year.
The annual return due date of MGT 7 has to be furnished within 60 days after the annual general meeting (AGM). The e-form is managed by the ROC (Registrar of Companies) by various tax solution companies, including authorised Gen CompLaw (ROC & MCA filing software) as per the MCA rules and guidelines.
What is the Eligibility to Furnish Form MGT 7?
MCA mandates all private and public companies registered as businesses in India to furnish MGT 7 each year for their annual returns. Now, let us find the eligibility to furnish the MGT 7:
- Private Limited Company
- Public Limited Company
- One person Company
Who should file (MGT-7 vs. MGT-7A)
Only some businesses file the same version of the annual return. The MCA rolled out Form MGT-7A to ease compliance for smaller entities.
| Category | Applicable Form | Key Characteristics |
| Large/Standard Companies | MGT-7 | Public limited companies, listed entities, and large private limited companies. Requires extensive disclosures. |
| Small Companies & OPCs | MGT-7A | Current Threshold- effective from 1.12.2025 : Small company is a company whose paid up share capital not > 10 crore and turnover not >100 crore. |
Note: Foreign companies functioning in India submit Form FC-4 and not MGT-7 within 60 days of their end fiscal year.
Who is Obligated to File the Form?
- All companies, whether public or private, that are registered in India should file Form MGT-7 every year.
- One-person companies (OPC) introduced in the Finance Act 2021 are also mandated to file the annual return in Form MGT-7A.
- A company files the Form MGT-7 and MGT-7A for its annual return.
What are the Results of non-filing the Form?
In 2018, for not filing a yearly return, the penalty surged to Rs 100 (Rupees Hundred) per day of default. Therefore, it must be ensured that the annual return in this form is filed before the deadline.
The penalty for non-filing of Form MGT-7 for the company and its every officer who is in default shall be Rs. 10,000, and in case of continuing failure, with a further penalty of Rs. 100 for each day during which such failure continues, subject to a maximum of Rs. 2,00,000 in the case of a company and Rs. 50,000 in the case of an officer who is in default.
Note: If a company secretary in practice certifies an invalid form, then a penalty of Rs. 2,00,000 shall be applicable.
Under the “Annual filing e-forms” category of the MCA portal, the form can be downloaded from here.
Which Attachments are Needed to File this Form?
The same e-form could be filled by attaching the scanned copy of the documents under the attachments head. It is at the bottom of the form. The needed attachments are-
- List of shareholders, debenture holders
- List of Directors (Optional)
- Photograph of the registered office of the Company
- Approval letter for extension of AGM;
- Copy of MGT-8;
- Optional Attachment(s), if any
MGT 7 Due Date for FY 2025-26:
The MGT-7 filing deadline is aligned with your company’s annual general meeting.
Due Date – Which Ever Earlier
Date of AGM + 60 Days
or
30 September + 60 Days
- The due date for submitting MGT-7 for the financial year FY 2025-26 is 29th November 2026.
- The filing of Form MGT-7 is required within 60 days starting from the date of the AGM.
- The annual general meeting must be conducted on or before September 30th following the close of each Financial Year
What is the Objective of the E-Form MGT-7?
An annual return in the form MGT-7 is prepared by every company that poses the details as they stood at the close of the fiscal year. Such information consists of-
- The registered office, principal business activities, particulars of its holding, subsidiary and associate companies;
- The shares, debentures, other securities, and shareholding pattern of the company;
- Company Indebtedness
- The members and debenture-holders, including alterations linked to alterations since the end of the previous fiscal year;
- The promoters, directors, and key managerial personnel, including those with alterations linked to them since the close of the previous fiscal year;
- Members meet in a class thereof, the Board and its distinct committees, including the attendance information;
- Remuneration of directors and key managerial personnel;
- Penalty or punishment levied on the company, its directors or officers and particulars of compounding of offences and appeals made against such penalty or punishment
- The cases for the certification of compliance and disclosures as defined,
- Its Shareholding Pattern
- These additional cases are needed in the form.
MGT 7 (MCA) Form Filing Fees
The filing fee depends upon the Nominal share capital of the company. The fee applicable for companies having different share capital is as follows:
| Nominal Share Capital | Fee applicable |
|---|---|
| Less than 1,00,000 | Rupees 200 |
| 1,00,000 to 4,99,999 | Rupees 300 |
| 5,00,000 to 24,99,999 | Rupees 400 |
| 25,00,000 to 99,99,999 | Rupees 500 |
| 1,00,00,000 or more | Rupees 600 |
Additional fee
| Period of delays | Fee applicable |
|---|---|
| Up to 30 days | 2 times of normal fees |
| More than 30 days and up to 60 days | 4 times of normal fees |
| More than 60 days and up to 90 days | 6 times of normal fees |
| More than 90 days and up to 180 days | 10 times of normal fees |
| More than 180 days | 12 times of normal fees |
The amount of the fee has surged with a rise in the share capital of the company. You are unable to fetch the complete list here. The company should pay the same at the time of filing the yearly return MGT 7 with the ROC. The MGT 7 filing Fee is Rs. 200 for companies that do not secure a share capital.
Required Documents & Information
Before starting your web filing on the MCA portal, collect the below-mentioned information:
- List of Shareholders & Debenture Holders: Information of share transfers, allotment, and holding pattern as of March 31 (Mandatory attachment).
- List of Directors & KMP: Name, DIN/PAN, changes during the year, and remuneration paid.
- Meeting Register Details: Exact dates of Board, Committee, and Shareholder meetings, along with director attendance numbers.
- AGM Extension Approval Letter: Required if the ROC provides an extension to conduct your AGM.
- Form MGT-8 (PCS Certification): Required for listed companies or companies with paid-up capital of ₹10 crore or more or turnover of ₹50 crore or more.
- Registered Office Proof (MCA V3 Portal): GPS coordinates and photographs of the registered office (inner and outer facade).
Key Takeaways for Compliance Officers
- Verify Small Company Status First: Do not file MGT-7 if your company is entitled to MGT-7A; it saves time and certification expenses.
- File AOC-4 First: Though they have separate due dates (AOC-4 within 30 days of AGM; MGT-7 within 60 days), completing AOC-4 ensures consistency in numbers across forms.
- Don’t Wait for November: MCA servers witness high traffic for the end of November. File as soon as your AGM and shareholder records are finalized to avert server issues or daily Rs 100 penalty accruals.
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