MGT-7:
Annual return of the company
Annual return of shareholding, members, directors, KMP, meetings and remuneration.
Last reviewed: 2026-08-19 · every figure carries its source
29 Nov 2026 for an AGM held 30 Sep 2026 (60 days; practitioner calendars commonly target 28 Nov). If no AGM was held, 60 days from the last day the AGM was due, with reasons attached.
What MGT-7 does
Annual return giving the company's registered-office/principal-business details, shareholding pattern and its breakup, members and debenture holders with changes, promoters/directors/KMP with changes, meetings of members and Board with attendance, remuneration of directors and KMP, penalties/compounding, and certification details. On MCA V3 (live 14 Jul 2025) it is a web form; per V3 FAQs the MGT-8 certification is now embedded within MGT-7 for the companies that need it.
Who files — and the thresholds
Every company (private, public, s.8) other than OPCs and small companies, which instead file MGT-7A. Companies that are listed or have paid-up capital ≥ ₹10 crore or turnover ≥ ₹50 crore additionally need the return certified by a practising company secretary in Form MGT-8 (s.92(2) + Rule 11(2)).
Attachments
- List of shareholders and debenture holders
- Approval letter for extension of AGM, if the ROC granted one
- Copy of MGT-8 certification (listed / PUC ≥ ₹10 cr / turnover ≥ ₹50 cr) — embedded/attached per the V3 form
- Optional attachments for any other relevant disclosure
What filing late costs
Additional fee: flat ₹100 per day of delay, no cap (s.403 regime, w.e.f. 1 Jul 2018). Adjudication penalty under s.92(5) (post Companies (Amendment) Act 2020): company and every officer in default ₹10,000 + ₹100/day of continuing failure, capped at ₹2,00,000 (company) and ₹50,000 (each officer).
Compare all three additional-fee regimes side by side →Common mistakes
Computing the 60 days from the AGM date inclusive/exclusive inconsistently — practitioner calendars target 28 Nov for a 30-Sep AGM to be safe
Shareholding-pattern and share-transfer data not reconciling with the register of members and the AOC-4 financials — a frequent resubmission trigger on V3
Forgetting that a copy/web-link of the annual return must be placed on the company's website (if any) and the link disclosed in the Board's report (s.92(3))
The statutory basis
Section 92(1), (2), (4) & (5), Companies Act 2013 read with Rule 11(1) & 11(2), Companies (Management and Administration) Rules 2014
MCA extends dates ad hoc in some years. This page encodes the statutory position — verify the current date on mca.gov.in before filing.
Frequently asked
Does the annual return need a company secretary's signature?
MGT-7 is signed by a director and the company secretary; where there is no CS, by a practising CS. Listed companies and companies with PUC ≥ ₹10 cr or turnover ≥ ₹50 cr also need PCS certification in MGT-8.
AGM was held late — from which date do the 60 days run?
From the actual AGM date if held; if not held at all, from the last date on which it should have been held (30 September), and a statement of reasons for not holding it must be attached.
Is the ₹100/day fee the only late-filing exposure?
No. Beyond the uncapped ₹100/day additional fee, s.92(5) lets the ROC adjudicate penalties of ₹10,000 + ₹100/day (capped ₹2 lakh for the company, ₹50,000 per officer), and non-filing for two consecutive years can trigger director disqualification exposure under s.164(2) territory via s.137/92 defaults.
This is a filing reference, not legal advice. Filing obligations turn on your company's own facts — its AGM date, paid-up capital, turnover, borrowings, supplier profile and any ROC extension in force. This page is a reference to the forms and their statutory due rules, not legal or professional advice, and it does not create an advocate-client relationship. Due dates shown assume an AGM held on 30 September 2026 where the rule is AGM-linked; MCA extends dates ad hoc in some years and this page encodes the statutory position, so verify the current date on mca.gov.in before filing, and take advice on your own facts before acting. Forms and figures here were reviewed on 19 August 2026.