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MGT-7 vs MGT-7A: which annual return should your company file?

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Every company files an annual return under Section 92 with details of its shareholders, directors, meetings and more. Since 2021 there are two versions: MGT-7A for small companies and OPCs, and MGT-7 for everyone else. Both are due within 60 days of the AGM.

Which form applies

MGT-7AMGT-7
Who filesSmall companies and OPCsAll other companies
LengthAbridgedFull
Signed byDirector (and CS if any)Director and CS; certified by a practising CS for larger companies
Due date60 days from AGM (OPC: 60 days from the date AGM would have been due)60 days from AGM

Since December 2025, a small company is one with paid-up capital up to ₹10 crore and turnover up to ₹100 crore. See small company definition.

What the annual return contains

  • Registered office, principal business activities and CIN
  • Share capital and debentures, and changes during the year
  • Shareholding pattern and list of shareholders
  • Directors and key managerial personnel, and changes
  • Meetings of members and the board, with attendance
  • Remuneration of directors and KMP
  • Penalties or compounding of offences

Companies with a website must also place a copy of the annual return on it.

Late filing

An additional fee of ₹100 per day applies after the due date, with no cap. Not filing for three years disqualifies the directors.

Frequently asked questions

For listed companies and companies above certain paid-up capital or turnover thresholds, MGT-7 must be certified by a practising Company Secretary in MGT-8.

No. Small companies and OPCs must use MGT-7A.

This guide is general information, not legal advice. Government fees and procedures change; confirm current figures before you file.

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