MGT-7 and MGT-7A Filing for FY 2025-26: Due Date Calculation, Required Documents and Late Fees

Companies must file their annual return with the Registrar of Companies in Form MGT-7 or MGT-7A, as applicable. For companies holding an annual general meeting (AGM), the ordinary filing period is 60 days from the AGM date.

For FY 2025-26, an AGM held on September 30, 2026 ordinarily gives a filing deadline of November 29, 2026, subject to applicable MCA relief.

The annual return reports ownership, management and compliance information. It does not replace the financial-statement filing through AOC-4.

Which Form Should Your Company File?

A company with no turnover, no business activity or a loss is not automatically exempt from annual-return filing.

Review the Current Small-Company Definition

From December 1, 2025, the prescribed small-company limits increased to:

• Paid-up share capital not exceeding ₹10 crore; and
• Turnover not exceeding ₹100 crore.

Both conditions must be met, together with the statutory definition and applicable exclusions. The turnover test refers to the immediately preceding financial year’s profit and loss account.

Public companies, holding or subsidiary companies, Section 8 companies and companies governed by a special Act do not qualify merely because their financial figures fall below these limits.

Before selecting MGT-7A, check the applicable status and current MCA form instructions. Do not rely on the older ₹4 crore/₹40 crore limits.

How to Calculate the Due Date

Section 92 of the Companies Act, 2013 generally requires filing within 60 days of the AGM.

An earlier AGM generally creates an earlier annual-return deadline. November 29 does not apply to every company.

A first AGM, a different financial year or an approved AGM extension requires a separate calculation. Do not assume that a weekend automatically provides extra time to file.

An extension request by a professional body is not an MCA extension. Earlier-year circulars and income-tax deadline extensions do not automatically extend annual-return deadlines for FY 2025-26.

Documents and Information to Prepare

Keep the following ready, as applicable:

• CIN, registered-office information and principal business activities;
• Financial-year and AGM particulars;
• Paid-up capital, securities and shareholding information;
• Lists of shareholders and debenture holders;
• Promoter, director and key managerial personnel details;
• Changes in ownership and management during the year;
• Board, committee and member-meeting records;
• Remuneration and applicable compliance disclosures;
• Penalties, adjudication orders and appeal details;
• Required certification and supporting attachments.

Compare the return with statutory registers, financial statements and previous MCA filings. A prefilled field does not establish that the information is accurate.

Follow the current form’s attachment requirements. Not every record used to prepare the return must necessarily be uploaded.

Signatures and Professional Certification

MGT-7 generally requires signatures from a director and the company secretary. Where there is no company secretary, a company secretary in practice signs as prescribed.

For OPCs and small companies, the annual return is signed by the company secretary or, where there is none, a director.

Separately check whether MGT-8 certification by a company secretary in practice applies. Using MGT-7A does not automatically remove every certification requirement. Follow current MCA instructions for providing certification and any qualifying remarks.

Filing Through MCA V3

1. Confirm the applicable form, company classification and deadline.
2. Sign in using the appropriate MCA V3 account.
3. Enter the CIN and verify prefilled information.
4. Complete financial-year, ownership, management and meeting particulars.
5. Add the required attachments and certification.
6. Complete the digital-signature, submission and payment requirements.
7. Download the acknowledgement and filed form.
8. Check the final filing status.

A saved draft or generated SRN alone does not establish completed filing.

For the separate financial-statement obligation, see TaxClear’s AOC-4 filing guide.

Normal Fees, Late Fees and Penalties

Normal filing fees depend on the applicable fee schedule and company particulars.

Delayed annual-return filing ordinarily attracts an additional fee of ₹100 per day, without an upper cap on that daily calculation, unless applicable relief provides otherwise.

For example, a 20-day delay ordinarily adds ₹2,000 to the normal filing fee.

Additional fees are separate from statutory penalties. Under Section 92(5), the company and officers in default may face penalties for failure to file. Applicable reductions and statutory limits require separate consideration.

Paying the portal’s additional fee does not automatically settle every consequence of default.

TaxClear’s ROC compliance team can assist with classification review, preparation and filing.

Frequently Asked Questions

Is MGT-7A Required for Every Private Company?

No. The company must qualify as a small company or be an OPC.

Does Filing AOC-4 Complete Annual-Return Compliance?

No. Financial statements and the annual return are separate filings.

Is November 29, 2026 the Deadline for Everyone?

No. It is the ordinary 60-day calculation for an AGM held on September 30, 2026.

Must a Company With Nil Turnover File?

Generally, yes. Nil turnover does not itself create an exemption.

Can an Extension Request Justify Late Filing?

No. Rely on an applicable MCA notification or circular, not a request or media report.