What must be disclosed in Form MGT-7?

Shareholder details, share capital, charges, director and KMP details, board and shareholder meeting records, remuneration, subsidiaries, and penalties must all be disclosed.

Is PCS certification mandatory for all MGT-7 filers?

Only for companies with paid-up capital ≥ ₹10 crore or turnover ≥ ₹50 crore. Smaller companies need only director and Company Secretary signatures.

MGT-7 Annual Return Filing for Companies

Q: What is the difference between MGT-7 and MGT-7A?

MGT-7 is the full Annual Return for most companies. MGT-7A is the simplified version for small companies and OPCs with fewer disclosures and no mandatory PCS certification.

Q: Can MGT-7 be filed after the 60-day deadline?

Yes, with ₹100 per day additional fee and no upper cap. MCA amnesty schemes periodically waive these fees — check for active schemes before filing.

Q: What is the consequence of not filing the Annual Return?

Company fines up to ₹5 lakh, officer fines up to ₹50,000, director disqualification risk, and potential ROC strike-off after 3 consecutive years of non-filing.

Complete Guide to Filing Form MGT-7 and MGT-7A Under Section 92 of the Companies Act, 2013

Form MGT-7 is the Annual Return that every company incorporated under the Companies Act, 2013 must file with the Registrar of Companies (ROC) within 60 days of the Annual General Meeting. It captures the company's statutory information as on the last day of the financial year — including details of shareholders, directors and KMP, registered office, share capital structure, debentures, charges, and meetings held during the year. Small companies and One Person Companies (OPCs) file a simplified version called MGT-7A.

The Annual Return is a public document — once filed, it is accessible on the MCA21 portal to any member of the public. It must be certified by a Company Secretary in practice for companies with paid-up capital of ₹10 crore or more or turnover of ₹50 crore or more. Our MGT-7 and MGT-7A filing services cover the complete process — from data compilation and SRN-based shareholder and charge details to portal filing within the 60-day deadline.

Our Services

MGT-7 Preparation

Compilation and preparation of the MGT-7 Annual Return with complete shareholder details, director and KMP data, share capital changes, charges, and meeting records for the financial year ending 31 March.

MGT-7A for Small Companies

Preparation and filing of the simplified MGT-7A form for small companies and OPCs — covering a condensed set of disclosures compared to the full MGT-7 while meeting all mandatory compliance requirements.

CS Certification

Arrangement for certification of MGT-7 by a Practising Company Secretary (PCS) for companies with paid-up capital above ₹10 crore or turnover above ₹50 crore — as required under Section 92(2).

Shareholder Register Reconciliation

Reconciliation of the Register of Members with share transfer records, PAS-3 filings, and demat account data to ensure shareholder details in MGT-7 accurately reflect the position as on the close of the financial year.

Charge and Debenture Details

Compilation of all charge and debenture details for inclusion in MGT-7 — cross-checked against ROC charge filings (CHG-1, CHG-4) to ensure complete and accurate disclosure of all security interests.

MCA21 Portal Filing

End-to-end filing of MGT-7 or MGT-7A on the MCA21 portal within 60 days of the AGM — with DSC of the director and PCS certification where applicable.

Key Facts

MGT-7 must be filed within 60 days of the AGM — typically by 28 November for companies with a 31 March financial year-end and AGM by 30 September
Small companies and OPCs file the simplified MGT-7A instead of the full MGT-7
MGT-7 must be certified by a Practising Company Secretary (PCS) for companies with paid-up capital ≥ ₹10 crore or turnover ≥ ₹50 crore
Late filing attracts additional fees of ₹100 per day — with no upper cap on the total accumulated fee
The Annual Return captures the company information as on the close of the financial year — not as on the date of the AGM or the filing date
MGT-7 is a public document — available for inspection by any person on the MCA21 portal after filing
Failure to file MGT-7 for 3 consecutive years is a ground for ROC to initiate strike-off proceedings against the company

Frequently Asked Questions

What is the difference between MGT-7 and MGT-7A?

MGT-7 is the full Annual Return form required for all companies except small companies and OPCs. MGT-7A is a simplified version introduced for small companies (paid-up capital ≤ ₹4 crore and turnover ≤ ₹40 crore) and OPCs — it requires fewer disclosures and does not need PCS certification. The key distinction is that MGT-7 requires detailed shareholder information (name-wise) and PCS certification for larger companies, while MGT-7A is significantly shorter and easier to complete for smaller entities.

What information must be disclosed in Form MGT-7?

MGT-7 requires disclosure of: (1) registered office address and principal business activities; (2) details of all holding, subsidiary, associate, and joint venture companies; (3) share capital details — authorised, issued, subscribed, and paid-up; (4) name, address, and shareholding details of all shareholders; (5) details of all debenture holders; (6) details of registered charges; (7) details of directors, KMP, and changes during the year; (8) meetings of the Board and shareholders held during the year with attendance details; (9) remuneration of directors and KMP; and (10) details of penalties or punishments imposed on the company.

Is a PCS certification mandatory for all companies filing MGT-7?

No. PCS certification in the Annual Return is mandatory only for companies with paid-up share capital of ₹10 crore or more, or with an annual turnover of ₹50 crore or more. For all other companies, the Annual Return must be signed by a director and the Company Secretary of the company (if the company has one). Small companies and OPCs filing MGT-7A do not require PCS certification. However, many companies choose to have a PCS certify the return even when not mandatory, as a good governance practice.

Can MGT-7 be filed after the 60-day deadline?

Yes, MGT-7 can be filed after the 60-day deadline with additional fees of ₹100 per day from the date the deadline expired. There is no maximum cap on the accumulated additional fee — which means significant delays result in very large fees. The MCA periodically announces amnesty schemes (such as the Companies Fresh Start Scheme) that waive additional fees on overdue filings for a limited period. Companies with pending MGT-7 returns should check for any active scheme before filing to minimise the financial impact of delayed compliance.

What is the consequence of not filing the Annual Return?

Non-filing of the Annual Return (MGT-7 or MGT-7A) exposes the company and its directors to penalties under Section 92(5) of the Companies Act — the company is liable for a fine up to ₹5,00,000 and every officer in default is liable for a fine up to ₹50,000, with an additional daily fine for continuing defaults. Beyond financial penalties, failure to file for 3 consecutive years is a ground for ROC strike-off. Directors of companies with persistent non-filing also risk disqualification under Section 164(2).

File Your Annual Return — On Time, Every Year

Expert MGT-7 and MGT-7A preparation and filing services for companies and OPCs.