Form MGT-7: Complete Guide to Filing Annual Return (Other than OPCs and Small Companies)
Form MGT-7 is the web form used to file the annual return of a company (other than OPCs and small companies), containing particulars as they stood at the close of the financial year. It is governed by Section 92(1) of the Companies Act, 2013 read with Rule 11(1) of the Companies (Management and Administration) Rules, 2014.
Who Should File MGT-7 / When is it Filed
Every company other than OPCs and small companies (which instead file the abridged MGT-7A) must file its annual return in MGT-7 within 60 days of the AGM date, or the calculated due date of the AGM, whichever is earlier.
Important Checkpoints Before Filing
- Applicant must be registered on the MCA portal, and the company must hold a valid CIN
- Signatories must hold an approved DIN or valid PAN or Membership number
- The certifying Company Secretary’s membership/certificate of practice number must be valid
- The CIN status must not be strike-off, amalgamated, converted to LLP, dormant, dissolved, liquidated, or otherwise unavailable for e-filing
- The CIN must belong to a company other than a small company or OPC
- The AGM date, due date, and extended due date (if any) must match those already specified in other approved annual filings (AOC-4/AOC-4 XBRL/AOC-4 NBFC/MGT-15/MGT-7A) for the same financial year end date
- If an AGM extension SRN is quoted, it must be an approved GNL-1 SRN filed for the purpose ‘Extension of AGM’
- No MGT-7A should already be approved (non-defective) or pending for the company for the same financial year end date
- Multiple filings are not allowed for the same financial year unless ‘Revised’ is selected as the Type of Annual Filing, and only where a previous defective MGT-7 exists for that year with ‘Whether AGM held’ marked ‘No’
- The DSC attached must be registered on the MCA portal against the DIN/PAN/Membership number provided, and must be valid, non-expired, and non-revoked
- The Paid-up share capital reported must not exceed the Authorised share capital as on the financial year-end date
- Where the company is Under CIRP or Under Liquidation, only the IRP/RP/Liquidator may sign the form
- If field space is insufficient, additional details may be furnished as an optional attachment
Step-by-Step Filing Process
- Login to MCA portal → MCA Services → E-Filing → Annual Filings
- Access Form No. MGT-7
- Enter/search/select CIN
- Fill up the application (or download and complete the Excel templates provided for several fields)
- Optionally save as draft
- Submit the webform and note the SRN
- Affix DSC
- Upload the DSC-affixed PDF on MCA portal
- Pay Fees
- Receive acknowledgement
Notable Recent Changes to the Form
- Excel-based data entry is now available for several fields, downloadable and re-uploadable from within the form
- New fields have been added for the Declaration under Rule 9(4) of the Companies (Management and Administration) Rules, 2014
- Fields for the company’s name and registered address as at the financial year-end date have been added
- The MGT-8 attachment has been removed; the required fields, including the Company Secretary’s DSC, are now captured directly within the form
- A new table captures the gender-wise number of shareholders
Signing Requirements
- Digitally signed by an authorised signatory with an approved DIN or valid PAN/Membership number
- Certification by a Company Secretary in practice is required, with a valid membership/certificate of practice number
- Where the company is Under CIRP/Under Liquidation, only the IRP/RP/Liquidator may sign
Fee Structure
Normal Fee — Companies with Share Capital
| Nominal Share Capital (INR) | Fee (INR) |
|---|---|
| Less than 1,00,000 | 200 |
| 1,00,000 to 4,99,999 | 300 |
| 5,00,000 to 24,99,999 | 400 |
| 25,00,000 to 99,99,999 | 500 |
| 1,00,00,000 or more | 600 |
Companies without share capital: ₹200
Additional (Delay) Fee — Beyond 30 June 2018
| Basis | Additional Fee |
|---|---|
| Delay beyond the period under Section 92(4) | ₹100 per day |
Additional (Delay) Fee — Belated Filings Up to 30 June 2018
| Period of Delay | Additional Fee |
|---|---|
| Up to 30 days | 2× normal fee |
| More than 30 up to 60 days | 4× normal fee |
| More than 60 up to 90 days | 6× normal fee |
| More than 90 up to 180 days | 10× normal fee |
| More than 180 days | 12× normal fee |
The filing deadline (60 days) is measured from the AGM date or calculated due date of the AGM, whichever is earlier, and includes any applicable oversight days if updated for the form.
Processing Mode
Form MGT-7 is processed in STP mode — taken on record electronically without further processing. There is no provision for resubmission.
Useful Links
Frequently Asked Questions (FAQs)
Q1. What is the filing deadline for MGT-7? Within 60 days of the AGM date, or the calculated due date of the AGM, whichever is earlier.
Q2. Who is exempt from filing MGT-7? OPCs and small companies, which file the abridged Form MGT-7A instead.
Q3. Is MGT-7 processed automatically? Yes, it is processed in STP mode with no resubmission facility.
Q4. Is the MGT-8 attachment still required? No — it has been removed; the relevant fields, including the Company Secretary’s DSC, are now captured directly within the MGT-7 form.
Q5. Can MGT-7 be revised after filing? Only where ‘Revised’ is selected as the Type of Annual Filing, and only if a previous MGT-7 for the same financial year was marked defective with AGM not held.
Disclaimer
This article is based on the official Instruction Kit for Form MGT-7 published by the Ministry of Corporate Affairs (MCA), Government of India. While every effort has been made to ensure accuracy, the content is intended for general guidance purposes only. MCA forms, rules, and fee structures are subject to change through amendments to the Companies Act, 2013 or notifications issued thereunder.
In case of any inconsistency or doubt, readers are advised to refer to the official MCA access page for MGT-7 and resources available on the MCA website.