MGT-7
Annual return. File the annual return of members, capital, directors and meetings.
| Who files | Companies that are not an OPC or a small company. Those use MGT-7A. |
|---|---|
| Governing law | Section 92 |
| Due | Within 60 days of the AGM. |
| How it is filed | MCA V3. |
| Fee | Normal fee by capital slab, plus ₹100 per day of delay. |
| Certification | A company secretary in practice signs where the paid-up capital or turnover crosses the certification rule. A director signs in other cases, with the form’s own declaration. |
When to file
- After the AGM, using the register position as on the financial year end.
Attachments
- List of shareholders where the form calls for it
- MGT-8 certification where applicable
Steps
- Extract the register of members as on 31 March (or your year end).
- Complete the meeting and indebtedness particulars.
- File within 60 days of the AGM.
Penalty if missed: section 92. ₹10,000, plus ₹100 for every continuing day, capped at ₹2,00,000.
Questions
- We became a small company this year. Which form?
- Use the classification that the Act applies to that financial year. After 1 December 2025 the numerical test is ₹10 crore paid-up and ₹100 crore turnover, both, with the statutory exclusions.
VerifiedAct-sourced — Section 92.