If your company held its annual general meeting (AGM) on 30 September 2026, the annual return on Form MGT-7 (or MGT-7A for small companies and One Person Companies) is due within 60 days of the AGM, which works out to 29 November 2026. This guide explains which form applies to you, what goes into it, and what a delay costs. Confirm the date on the MCA portal in case of any extension notice.
What is the MGT-7 annual return?
Under Section 92 of the Companies Act, 2013, every company files an annual return with the Registrar of Companies (ROC). It records facts about the company as on the end of the financial year: shareholding pattern, directors and key managerial personnel, meetings held, and details of charges and indebtedness. It is separate from the financial statements, which go in Form AOC-4.
MGT-7 or MGT-7A: which one applies?
Form MGT-7A is meant for One Person Companies and small companies. Other companies file Form MGT-7. A small company is defined by its paid-up capital and turnover limits in Section 2(85) of the Act, as amended from time to time. Check the current limits and the company's own figures before choosing the form, and note that holding and subsidiary companies and some other categories are excluded from the small-company definition.
QuestionForm MGT-7Form MGT-7AWho filesCompanies other than OPCs and small companiesOPCs and small companiesFiled withROC, through the MCA portalROC, through the MCA portalDue dateWithin 60 days of the AGMWithin 60 days of the AGMHow to count the 60 days
The clock starts on the date of the AGM. For an AGM held on 30 September 2026, the 60th day is 29 November 2026. If the AGM was held on another date, count 60 days from that date. If the AGM was not held, special rules apply, so speak to your company secretary or CA.
What you need before you file
- The list of shareholders and their holdings as on the financial year end.
- Details of directors and key managerial personnel, including any appointments or resignations during the year.
- Dates and attendance of board, committee and general meetings.
- Details of loans, charges and other indebtedness.
- Digital signature certificates of the director and, where required, the company secretary.
Some companies need the annual return certified by a practising company secretary. Section 92(2) sets the thresholds for this, so check your company's paid-up capital and turnover against the current text.
A simple filing routine
- Fix the AGM date. Take it from the signed minutes, not from memory, and note the 60th day in your compliance calendar.
- Freeze the data. Share capital, shareholders and director details should match the statutory registers and the figures filed in AOC-4.
- Prepare the form. Fill in the form on the MCA portal, attach any required documents, and check the figures twice.
- Get it signed. A director signs digitally, and a practising company secretary certifies where required.
- Pay the fee and file. Filing fees depend on the authorised capital of the company, so check the current fee table on the portal.
- Save the proof. Keep the SRN, the challan and the approved form with the AGM papers.
Common mistakes to avoid
Most delays and notices come from a small set of avoidable errors. Look out for these before you press submit.
- Using the wrong form. A company that has crossed the small-company limits during the year may need MGT-7 instead of MGT-7A. Test the limits against the last audited balance sheet.
- Counting from the wrong date. The 60 days run from the AGM, not from the end of the financial year or the date the accounts were signed.
- Mismatched shareholding. If a share transfer or allotment happened close to year end, make sure the register, the return and the financial statements tell the same story.
- Stale director details. A director who resigned or was appointed during the year must be reflected correctly, along with any pending DIR-12 filings.
- Waiting for the last day. The MCA portal can be slow near due dates. File a few days early so that a technical glitch does not become a late fee.
What if you miss the date?
You can still file the return after the due date by paying the additional fees. Do not skip it: a company that has not filed for several years can face ROC action, and its directors may find that their DINs are affected by continued non-filing. If you have missed more than one year, speak to a professional before filing, since the order in which you file the pending forms matters.
Also read the MCA notices page now and then. The ministry sometimes extends dates, offers relief schemes or changes form versions, and acting on an old version of a form can mean redoing the filing.
Filing after AOC-4
Most companies file AOC-4 first, then MGT-7. Our AOC-4 checklist for an AGM on 30 September 2026 covers the financial statements side, and the MCA annual filing calendar for private companies shows how every form fits together. Keeping both filings aligned avoids mismatches in figures such as share capital and directors.
What a delay costs
Late filing attracts additional fees for each day of delay, and Section 92(5) also provides for penalties on the company and its officers in default. The exact amounts depend on the fee rules and the length of delay, so check the MCA fee schedule or ask your professional before paying. Filing on time is almost always cheaper than fixing a default later.
Key takeaways
- MGT-7 or MGT-7A is due within 60 days of the AGM; for a 30 September AGM that is 29 November 2026.
- OPCs and small companies file MGT-7A; other companies file MGT-7.
- File AOC-4 and MGT-7 consistently, with the same capital and director details.
- Check the MCA portal for extensions and have a professional confirm the details for your company.
Once you have filed, keep the signed form, the SRN receipt and the AGM papers together. You can upload them to Drive and share them with your CA from one place, so they are easy to find when the next filing season comes around.
