Every company incorporated in India must file an annual return with the Registrar of Companies (ROC) within 60 days of its Annual General Meeting (AGM). The form to use depends on the company's size: small companies and One Person Companies (OPCs) file MGT-7A a simplified version while all other companies file the full MGT-7.
Filing the wrong form leads to SRN rejection, a re-filing requirement, and potential late-fee exposure. Getting this right each year matters.
Who Files MGT-7A?
MGT-7A is for:
- Small companies paid-up capital ≤ ₹4 crore and turnover ≤ ₹40 crore. Both conditions must be satisfied simultaneously.
- One Person Companies (OPCs) regardless of capital or turnover.
If your paid-up capital exceeds ₹4 crore or turnover exceeds ₹40 crore, you must file MGT-7, not MGT-7A even if you've always been small before.
Who Files MGT-7?
MGT-7 (the full annual return) is for all companies that don't qualify for MGT-7A:
- Private limited companies that are not small companies
- Public limited companies (listed and unlisted)
- Section 8 (not-for-profit) companies
- Nidhi companies and producer companies
Key Differences: MGT-7A vs MGT-7
| Feature | MGT-7A | MGT-7 |
|---|---|---|
| Who files | Small companies and OPCs | All other companies |
| Shareholder details | Summarised (count and percentage) | Full member register with names and holdings |
| Director details | Basic (DIN, designation, dates) | Full remuneration and sitting-fees disclosure |
| PCS certification required | No director sign-off sufficient | Yes, for companies with capital ≥ ₹10 crore or turnover ≥ ₹50 crore, and all listed companies |
| Form complexity | Shorter, fewer attachments | Comprehensive full disclosure of shareholding pattern, promoter holding, indebtedness |
Due Date
Both MGT-7 and MGT-7A must be filed within 60 days of the AGM.
| Company type | AGM deadline | Filing due date |
|---|---|---|
| Private / Public (existing) | 30 September 2025 | 29 November 2025 |
| OPC (no AGM required) | N/A | 29 May 2025 (60 days from 31 March) |
OPCs do not hold AGMs for OPCs, the annual return is due within 60 days of the close of the financial year, making the deadline 29 May each year.
Late Fee
For both MGT-7 and MGT-7A, the late fee is ₹100 per day after the due date, added to the normal government fee based on authorised share capital. Use the MCA fees calculator to compute the exact amount for your capital and actual filing date.
What the Annual Return Contains
Both forms capture a snapshot of the company as at 31 March and include:
- Registered office address and ROC jurisdiction
- Authorised and paid-up share capital
- Current directors with DINs, designations, and appointment or cessation dates
- Shareholder details (summarised in MGT-7A, full register in MGT-7)
- Share transfers during the year
- Indebtedness (debentures and other securities)
Common Mistakes
- Wrong form: Filing MGT-7A for a company that crossed the small-company threshold. Re-verify eligibility before each cycle.
- OPC files too late: OPC promoters often forget the 29 May deadline (no AGM to anchor the date). Calendar reminders before 1 May are essential.
- Shareholding mismatch: The shareholding pattern must exactly match the share register. Any allotments, transfers or buy-backs during the year must be reflected.
- Deactivated DIN for a director: If a director missed DIR-3 KYC, their DIN is deactivated and the form fails MCA back-end validation. Check all DINs before filing.
For the complete annual compliance calendar including AOC-4, DIR-3 KYC, and DPT-3, see the MCA compliance checklist for private limited companies. For the financial statements filing that goes alongside the annual return, see our AOC-4 filing guide.