Form MGT-7: Due Date, Fees, Penalty & Complete Filing Guide (2026)

Form MGT-7: Due Date, Fees, Penalty (2026)

Once your company's Annual General Meeting wraps up, there's a second compliance clock that starts ticking immediately: Form MGT-7. While most business owners are familiar with financial statement filing, MGT-7 filing — the company's official annual return — is just as critical, and just as heavily penalized when missed.

This guide covers everything you need to know about form MGT-7 in 2026: applicability, the MGT-7 due date, fees, penalties, required documents, and how it fits alongside AOC-4 and MGT-7 in your company's annual compliance cycle.

What Is Form MGT-7?

Form MGT-7 is an electronic form prescribed under Section 92 of the Companies Act, 2013, used to file a company's annual return with the Registrar of Companies (RoC). Unlike AOC-4, which reports financial performance, MGT-7 captures the company's governance and ownership structure as it stood on the last day of the financial year — 31st March.

The annual return filed through form MGT-7 typically includes:

• Registered office address and principal business activities
• Details of holding, subsidiary, and associate companies
• Shareholding pattern, shares, debentures, and other securities
• Details of members and debenture holders, and any changes during the year
• Particulars of promoters, directors, and key managerial personnel, along with changes
• Details of meetings — Board, shareholder, and committee meetings, with attendance
• Remuneration paid to directors and key managerial personnel
• Penalties or punishments imposed on the company, its directors, or officers
• Compliance certification and disclosures as prescribed

MGT-7 vs MGT-7A: Which One Applies to You?

Not every company files the full form MGT-7. The MCA introduced a simplified, abridged version — MGT-7A — in 2021 specifically for smaller entities.

Practical tip: Small company thresholds have changed more than once in recent years. Don't assume last year's classification still applies — verify your company's status under the latest MCA notification before deciding whether to file MGT-7 or MGT-7A.

Who Must File Form MGT-7?

Every company registered under the Companies Act, 2013 — public or private, large or small — must file an annual return every year. The only distinction is which version of the form applies:

• MGT-7: All public companies, and private companies that don't meet the "small company" definition.
• MGT-7A: OPCs and companies that qualify as small companies under current MCA thresholds.

There is no exemption based on whether the company was profitable, dormant, or inactive during the year — as long as the company remains registered, annual return filing is mandatory.

MGT-7 Due Date: When Must You File?

The MGT-7 due date is tied directly to your company's AGM:

MGT-7 must be filed within 60 days from the date of the AGM.

Examples:

• AGM held on 30 September → MGT-7 due by 29 November
• AGM held on 15 September → MGT-7 due by 14 November
• AGM held on 30 August → MGT-7 due by 29 October

If your company fails to hold the AGM by the statutory last date (30 September for most companies whose financial year ends 31 March), the law still treats the AGM as having been due on that date — the 60-day MGT-7 clock starts from there regardless. In other words, skipping the AGM doesn't buy you extra time; it just adds a separate penalty for not holding the meeting at all.

MGT-7 Filing Fees

Like other MCA annual forms, the MGT-7 filing fee is based on the company's nominal share capital:

Fee slabs can change — always confirm the latest schedule on the official MCA portal before filing.

Penalty for Late MGT-7 Filing

Missing the MGT-7 due date triggers two separate layers of consequence, and it's important to understand both:

1. Additional filing fee (Section 403): A flat ₹100 per day of delay, with no upper cap, charged on the form itself at the time of filing.
2. Statutory penalty (Section 92(5)): A separate, adjudicated penalty of ₹10,000 as a base amount on the company, plus ₹100 per day of continuing default — capped at ₹2,00,000 for the company and ₹50,000 for each officer in default.

Example: A 30-day delay in filing results in an additional fee of ₹3,000 on top of the normal fee — and that's before factoring in any separate adjudication penalty the ROC may pursue for prolonged non-compliance.

Beyond the financial hit, sustained non-compliance can lead to the company being flagged as a "defaulting company" by the ROC, closer regulatory scrutiny, and in serious cases, disqualification of directors under Section 164(2) of the Companies Act.

Documents Required for MGT-7 Filing

Before starting your form MGT-7 filing, keep the following ready:

• List of shareholders and debenture holders, along with any transfers during the year (usually prepared via an Excel template)
• Details of Board, shareholder, and committee meetings, including dates and attendance
• MGT-8 certification from a practicing Company Secretary, if applicable based on capital/turnover thresholds
• Photograph of the registered office, showing the external building and the company's name clearly visible
• Details of penalties or punishments imposed on the company, directors, or officers (or a NIL declaration if none apply)

Step-by-Step Process to File Form MGT-7

1. Log in to the MCA portal using your company credentials.
2. Navigate to MCA Services → Company e-Filing and select Form MGT-7 (or MGT-7A, if your company qualifies as a small company/OPC).
3. Enter the company's CIN, registered office details, and business activity information.
4. Fill in GPS coordinates of the registered office and upload the required office photograph.
5. Complete the shareholding pattern, director/KMP details, and meeting particulars — using downloadable Excel templates for bulk data where required.
6. Enter remuneration details for directors and key managerial personnel.
7. Disclose any penalties, punishments, or compounding of offences, or mark as NIL if not applicable.
8. Get the form digitally signed by a director and, where required, a Company Secretary or practicing professional.
9. Submit the form and pay the applicable government fee.
10. Save the Service Request Number (SRN) as proof of filing, and download the acknowledgment for your records.

MGT-7 and AOC-4: Understanding the Compliance Duo

If you're filing MGT-7, you've likely already dealt with — or are about to deal with — AOC-4. These two forms together make up the backbone of a company's post-AGM annual compliance:

Since financial statements are typically filed first, most companies complete AOC-4 before moving on to MGT-7 filing — following this sequence helps avoid data mismatches and reduces the chance of errors or resubmissions. That said, AOC-4 and MGT-7 are independent filings with independent deadlines — being on time with one doesn't excuse a delay on the other, and each attracts its own penalty if missed.

Common Mistakes to Avoid

• Filing MGT-7 instead of MGT-7A (or vice versa) without first confirming your company's current small-company classification.
• Missing the registered office photograph or GPS coordinates, both of which are mandatory attachments on the current MCA filing system.
• Assuming a missed AGM delays the MGT-7 deadline — it doesn't; the 60-day clock still runs from the statutory AGM date.
• Treating MGT-7 and AOC-4 as a single filing — they're separate forms with separate due dates and separate penalties.
• Skipping MGT-8 certification when capital or turnover thresholds require it, leading to form rejection.

Frequently Asked Questions

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

MGT-7 is the standard annual return form for public companies and private companies that don't qualify as "small," while MGT-7A is a simplified version for OPCs and small companies, with fewer disclosures and lighter certification requirements.

What is the MGT-7 due date?

MGT-7 must be filed within 60 days from the date of the company's AGM. For example, if the AGM is held on 30 September, the due date falls on 29 November.

What happens if a company misses the MGT-7 filing deadline?

The company incurs a flat additional fee of ₹100 per day with no cap, and may also face a separate statutory penalty under Section 92(5) — starting at ₹10,000 plus ₹100 per day of continuing default, capped at ₹2,00,000 for the company.

Do MGT-7 and AOC-4 need to be filed together?

No, they're separate forms with separate deadlines — AOC-4 within 30 days of the AGM and MGT-7 within 60 days. Most companies file AOC-4 first, then proceed with MGT-7 filing.

Is MGT-7 filing mandatory even if the company had no business activity?

Yes. As long as a company remains registered with the MCA, it must file its annual return every year, regardless of whether it was active, dormant, or had no transactions.