📄 Form MGT-7 & MGT-7A – Annual Return Filing under Companies Act, 2013

19-06-2025

These are annual return forms that companies must file with the Registrar of Companies (ROC) every year, summarizing their financial and operational details.

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✅ What is Form MGT-7?

• Applicable to: All companies (except OPCs & small companies)
• Purpose: Filing Annual Return as per Section 92 of the Companies Act, 2013
• Includes details like:
  • Registered office, principal business activities
  • Shareholding pattern
  • Board meetings
  • Director/KMP details
  • Debentures & share transfers

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✅ What is Form MGT-7A?

• Applicable to: Only for One Person Companies (OPCs) and Small Companies
• Introduced: MCA introduced MGT-7A via the Companies (Management and Administration) Amendment Rules, 2021
• Simplified version of MGT-7 with reduced compliance burden

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📅 Due Date:

• Within 60 days from the date of Annual General Meeting (AGM)
• If AGM not held: within 60 days from the date on which AGM should have been held (i.e., 30th Sept, so due by 28th Nov)

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📝 Filing Fees (Based on Company’s Share Capital):

Share Capital	Normal Fee (approx.)
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 crore or more	₹600

Late filing attracts additional fee of ₹100 per day.

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🔑 Key Differences Between MGT-7 and MGT-7A:

Feature	MGT-7	MGT-7A
Applicability	All companies (except OPCs & small companies)	Only OPCs & small companies
Form Complexity	More detailed	Simplified version
Introduced	Original form	From FY 2020-21 onwards