Form MGT-7A (Online): Complete Guide to Abridged Annual Return for OPCs and Small Companies
Form MGT-7A is the web form used to file the abridged annual return for One Person Companies (OPCs) and Small Companies. 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. This article covers the online webform; a separate Offline (Excel-based utility) version of MGT-7A is also available — see the related article for that variant.
Who Should File MGT-7A (Online) / When is it Filed
Every OPC and Small Company must prepare and file its annual return in MGT-7A (instead of the full MGT-7), covering particulars as of the financial year-end including: registered office, principal business activities, and associate companies; shares, debentures, and other securities and shareholding pattern; promoters, members, and debenture-holders and changes therein; meetings of members/Board/committees with attendance; directors’ remuneration; penalties, punishments, and compounding of offences; compliance certifications and disclosures; and shareholding pattern. It must be filed 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 entered must belong to a Small Company or OPC, matching the ‘Class of Company’ selected
- 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-7) 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-7 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, or the original filing was marked defective
- Directors listed in the attendance section (not applicable for OPC) must be associated with the company under the selected designation as of the financial year-end
- 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
- Where the company is Under CIRP or Under Liquidation, only the IRP/RP/Liquidator may sign
- 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-7A
- Enter/search/select CIN
- Fill up the application (Excel-based data entry is available 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
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 |
| Delay beyond the period under Section 137(1) | ₹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 60-day deadline is measured from the AGM date or calculated due date of the AGM, whichever is earlier, including any applicable oversight days.
Processing Mode
Form MGT-7A 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. Who must file MGT-7A instead of MGT-7? OPCs and Small Companies.
Q2. What is the filing deadline? Within 60 days of the AGM date, or the calculated due date of the AGM, whichever is earlier.
Q3. Is MGT-7A processed automatically? Yes, it is processed in STP mode with no resubmission facility.
Q4. Is there also an Offline version of MGT-7A? Yes — see the separate article on Form MGT-7A Offline, an Excel-based utility for filing outside the online webform interface.
Q5. Can a company file both MGT-7 and MGT-7A for the same year? No — no MGT-7 should already be approved or pending for the company for the same financial year end date when filing MGT-7A, and vice versa.
Disclaimer
This article is based on the official Instruction Kit for Form MGT-7A (Online) 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-7A and resources available on the MCA website.