27 October 2026 · Updated 27 October 2026
By Avil Rakshith Salins, Practising Company Secretary
Form MGT-7 and MGT-7A: annual return
In short
Every company files its annual return within 60 days of the AGM: OPCs and small companies in the shorter Form MGT-7A, all others in MGT-7. For FY 2025-26, General Circular 05/2026 allows filing without additional fees up to 31 January 2027. Late filing costs ₹100 a day with no cap.
Which form
| Company | Form |
|---|---|
| One Person Company | MGT-7A |
| Small company (paid-up capital up to ₹10 crore and turnover up to ₹100 crore, from 1 December 2025) | MGT-7A |
| Every other company | MGT-7 |
The rule
Section 92(4) of the Companies Act, 2013 requires the annual return to be filed within 60 days of the AGM. If no AGM is held, it is due within 60 days of the date by which the AGM should have been held, with a statement of the reasons. For an OPC or a small company, the annual return is signed by the company secretary, or by a director where there is none (section 92(1) proviso).
Due dates for FY 2025-26
- AGM on 30 September 2026: normally due 29 November 2026.
- Without additional fees under General Circular 05/2026: by 31 January 2027.
- Filed after 31 January 2027: additional fees from the original due date.
Additional fee and penalty
A late MGT-7 or MGT-7A pays ₹100 for each day of delay, with no cap. Section 92(5) adds a penalty of ₹10,000 plus ₹100 a day, up to ₹2 lakh for the company and ₹50,000 for each officer in default.
Frequently asked questions
General information on the law as on 26 October 2026, not advice on any particular matter. Check the current MCA form and instruction kit before filing.