The annual return of a company goes to the Registrar of Companies in Form MGT-7, or in the shorter MGT-7A if the company is a small company or a one person company (OPC). It is due 60 days after the AGM. For a company that held its AGM on 30 September 2026, that is 29 November 2026. The financial statements are filed first, in AOC-4, within 30 days of the AGM; see AOC-4 due date and filing.
Facts checked: 16 October 2026, for FY 2025-26, against MCA's annual filing FAQ (page dated 15 October 2026). Confirm against current MCA notifications before you file.
Which form: MGT-7 or MGT-7A
| Company | Form |
|---|---|
| One person company | MGT-7A |
| Small company | MGT-7A |
| Everyone else, including holding and subsidiary companies | MGT-7 |
A small company, for this purpose, has paid-up capital up to ₹10 crore and turnover up to ₹100 crore. MCA's FAQ says these limits were raised from ₹4 crore and ₹40 crore. Two details trip people up:
- Status is read as on the date of filing. If your numbers fit the limits in the previous year's filings, or the current year's AOC-4 has been filed and approved, you file MGT-7A, not MGT-7.
- The small-company flag is updated through AOC-4, in sequence. A company that has become a holding or subsidiary company during the year must file AOC-4 first, which resets the flag to "No", and then file MGT-7. A normal company that now qualifies as small files AOC-4 first so the flag turns "Yes", then MGT-7A. File the forms in order.
The due date and the cost of missing it
MGT-7 or MGT-7A is due 60 days from the AGM date, or from the date the AGM should have been held if it was not held. MCA charges an additional fee of ₹100 per day, with no upper limit, for late annual filings under the scheme in force since 1 July 2018. The Companies Act also provides penalties on the company and its officers for default; we did not re-read those amounts from the statute here, so confirm them before you advise a client.
MCA's last published waiver, for FY 2024-25 filings, ended on 31 January 2026 and does not apply to FY 2025-26.
What to have ready
From MCA's own FAQ:
- A photograph of the registered office showing the external building with the name and address clearly visible. This is mandatory under section 12(3)(a).
- The list of shareholders as an Excel or CSV file. For MGT-7 the limit is up to 300 MB in total (15 files of 20 MB); for MGT-7A it is 2 MB. Use the date format DD/MM/YYYY and Excel 2021 or later, or the template will throw errors.
- Gender-wise shareholder details. The form requires them even when the depository does not supply them. Give what you have and attach a clarification letter.
- Date of incorporation for foreign institutional investors, which is mandatory even though it is hard to source.
- MGT-8 certification where it applies. MGT-7A has no field for it. MCA says to attach the certified MGT-8 as an optional attachment, and that this meets the requirement.
Where the auditor and practising professional come in
For companies that need MGT-8, a practising professional certifies the annual return. Agree who owns the shareholder register, the beneficial-ownership data and the registered-office photograph in September, not in the last week. Keep the annual return consistent with the financial statements filed in AOC-4. For the audit side, see the statutory audit guide.
To work out the fee for your own dates, use the ROC additional fee calculator, and to see every date for a company at once, the company due date finder and the ROC compliance calendar generator.
Use the post-AGM ROC filing checklist to track both filings.
Frequently asked questions
What is the due date of MGT-7 for FY 2025-26?
60 days from the AGM. If the AGM was held on 30 September 2026, it is 29 November 2026.
What is the difference between MGT-7 and MGT-7A?
MGT-7A is the abridged annual return for one person companies and small companies. Other companies file MGT-7.
What is the small company limit for MGT-7A?
Paid-up capital up to ₹10 crore and turnover up to ₹100 crore, with status read as on the date of filing.
Is MGT-8 needed with MGT-7A?
Where MGT-8 certification applies, attach the certified MGT-8 as an optional attachment. MGT-7A has no separate field for it.
Is there any late-filing waiver for FY 2025-26?
We found none in MCA's current FAQ. The latest waiver covers FY 2024-25 and ended on 31 January 2026.
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