MGT-7A:
Abridged annual return for OPCs and small companies
Abridged annual return for OPCs and small companies — fewer fields, no MGT-8.
Last reviewed: 2026-08-19 · every figure carries its source
29 Nov 2026 (60 days from a 30-Sep-2026 AGM or deemed-AGM date; practitioner calendars commonly target 28 Nov)
What MGT-7A does
Abridged annual return introduced from FY 2020-21 for One Person Companies and small companies — the same s.92 obligation as MGT-7 but with fewer fields (no shareholding-pattern breakup of the MGT-7 depth, no MGT-8 certification requirement; for OPCs, no AGM-linked fields).
Who files — and the thresholds
OPCs and 'small companies' under s.2(85), Companies Act 2013 — paid-up capital ≤ ₹4 crore AND turnover ≤ ₹40 crore (limits raised by the Companies (Specification of Definitions Details) Amendment Rules 2022, w.e.f. 15 Sep 2022). Holding companies, subsidiaries, s.8 companies and companies governed by a special Act can never be small companies and must file MGT-7 regardless of size.
Attachments
- List of shareholders (as applicable)
- Approval letter for AGM extension, if any
- Optional attachments for other disclosures
What filing late costs
Same as MGT-7: flat ₹100/day additional fee with no cap, plus s.92(5) penalty (₹10,000 + ₹100/day; caps ₹2 lakh company / ₹50,000 per officer). For OPCs/small companies, adjudicated penalties (not the additional fee) are halved under s.446B, subject to that section's ceilings.
Compare all three additional-fee regimes side by side →Common mistakes
A subsidiary or holding company filing MGT-7A because it is within the ₹4 cr/₹40 cr limits — holding/subsidiary status disqualifies it from small-company status, so MGT-7 applies
Testing only one of the two limits — paid-up capital AND turnover must both be within limits
OPCs computing the due date from a non-existent AGM: an OPC files within 60 days from the date on which the AGM 'should have been held' per s.92(4) read with s.122 — in practice 60 days from 30 September, i.e. 29 November (practitioners target 28 Nov)
The statutory basis
Section 92(1) proviso, Companies Act 2013 read with Rule 11(1), Companies (Management and Administration) Rules 2014 as amended by the Companies (Management and Administration) Amendment Rules 2021 (w.e.f. FY 2020-21); small company defined in s.2(85) read with the 2022 Definitions Amendment Rules
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
My company crossed ₹40 crore turnover this year — MGT-7 or MGT-7A?
Status is tested for the relevant financial year. Once turnover exceeds ₹40 crore (or PUC exceeds ₹4 crore) for that FY, the company is not small for that year and files MGT-7.
Does MGT-7A need certification by a practising CS?
No MGT-8 certification applies. MGT-7A is signed by the company secretary, or where there is none, by a director of the company — one of its main simplifications.
Is the late fee lower for small companies?
No. The additional fee is the same flat ₹100/day with no cap, though the s.446B lesser-penalty regime halves adjudicated penalties for OPCs, small companies and startups (subject to its caps).
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.