MGT-7 and MGT-7A annual return FY 2025-26 — due dates and differences

🚀 MGT-7 and MGT-7A Annual Return FY 2025-26 — Due Dates and Key Differences

For every company registered under the Companies Act, 2013, filing the annual return with the Registrar of Companies (ROC) is an important annual compliance requirement. 🏢📑

For FY 2025-26, companies generally need to file their annual return in either:

📌 Form MGT-7 — Annual Return

or

📌 Form MGT-7A — Abridged Annual Return for OPCs and Small Companies

But which form applies to your company? 🤔

What is the due date?

What are the differences between MGT-7 and MGT-7A?

And what has changed for FY 2025-26?

Let’s understand everything step-by-step. 👇

📌 What Is an Annual Return?

An annual return is a statutory filing containing important information about a company as at the end of the financial year.

It provides the ROC with information relating to:

👥 Members and shareholders

📊 Share capital

👨‍💼 Directors and Key Managerial Personnel

🏢 Registered office

📈 Principal business activities

💰 Indebtedness

🔄 Changes in shareholding and management

🏛️ Meetings and corporate information

The annual return requirement primarily arises under Section 92 of the Companies Act, 2013.

⚠️ Important: Annual Return and Financial Statements are two different compliance requirements.

In simple terms:

📑 AOC-4 → Financial Statements

📋 MGT-7 / MGT-7A → Annual Return

🧾 MGT-7 vs MGT-7A — Which Form Applies?

The first question every company should ask is:

Which annual return form do we need to file? 🤔

The basic rule is:

📋 Form MGT-7

MGT-7 is generally applicable to companies other than OPCs and Small Companies.

This may include:

🏢 Private companies that are not Small Companies

🏛️ Public companies

⚖️ Section 8 companies

💼 Nidhi companies

🌱 Producer companies

🏢 Other companies that do not qualify for MGT-7A

📄 Form MGT-7A

MGT-7A is the abridged annual return applicable to:

👤 One Person Companies (OPCs)

and

🏢 Small Companies

Therefore:

OPC → MGT-7A

Small Company → MGT-7A

Other applicable companies → MGT-7

⚠️ However, a company should also check the statutory exclusions before determining whether it qualifies as a Small Company.

🆕 Important FY 2025-26 Change — Small Company Limits Increased

This is one of the most important points for FY 2025-26. 🚨

The prescribed limits for determining a Small Company were increased with effect from 1 December 2025.

The revised limits are:

Particular Revised Limit

💰 Paid-up Share Capital Up to ₹10 crore

📈 Turnover Up to ₹100 crore

Both conditions have to be considered along with the other requirements and exclusions under the Companies Act, 2013.

💡 Example

Suppose a private company has:

💰 Paid-up capital → ₹6 crore

📈 Turnover → ₹75 crore

If it satisfies all other Small Company conditions:

✅ It may qualify as a Small Company

➡️ MGT-7A

But suppose another company has:

💰 Paid-up capital → ₹12 crore

📈 Turnover → ₹50 crore

❌ It would not qualify as a Small Company merely because its turnover is below ₹100 crore.

Therefore:

Don’t check turnover alone. Paid-up capital + turnover + statutory exclusions all need to be considered. 🔍

⚠️ Who Cannot Be Treated as a Small Company?

A company cannot claim Small Company status simply because its capital and turnover are within the prescribed limits.

Certain entities are excluded from the definition.

These include:

❌ Holding companies

❌ Subsidiary companies

❌ Companies registered under Section 8

❌ Companies or bodies corporate governed by a special Act

💡 Example

Suppose:

Company A

💰 Paid-up capital → ₹3 crore

📈 Turnover → ₹30 crore

But Company A is a subsidiary company.

Then:

❌ It cannot claim Small Company status merely because it satisfies the financial limits.

➡️ MGT-7 would generally apply.

📅 MGT-7 / MGT-7A Due Date for FY 2025-26

The annual return is generally required to be filed within 60 days from the date on which the AGM is held.

🚨 This means the due date is linked to the actual AGM date.

It is not automatically 29 November for every company.

📌 Example 1

AGM Date:

📅 30 September 2026

Annual Return Due Date:

📅 29 November 2026

📌 Example 2

AGM Date:

📅 15 September 2026

Annual Return Due Date:

📅 14 November 2026

Therefore:

AGM Date + 60 Days = Annual Return Due Date 📅

⚠️ Companies should calculate the deadline based on their actual AGM date.

👤 Special Point for OPCs

An OPC does not conduct an AGM in the same manner as an ordinary company.

Therefore, the annual return compliance for an OPC needs to be considered with the special provisions applicable to OPCs.

MGT-7A specifically covers OPCs under the abridged annual return framework.

📌 So, an OPC should not blindly apply the normal AGM timeline applicable to other companies.

🔄 MGT-7 vs MGT-7A — Key Differences

Particular 📋 MGT-7 📄 MGT-7A

Nature Full Annual Return Abridged Annual Return

Applicable to Companies other than OPCs & Small Companies OPCs & Small Companies

Disclosure More detailed Simplified

Shareholding information Detailed Abridged

Corporate information Detailed Simplified

Complexity Higher Lower

Compliance burden Comparatively higher Comparatively lower

💡 In simple words:

📋 MGT-7 = Detailed Annual Return

📄 MGT-7A = Simplified/Abridged Annual Return

📊 What Information Is Required in MGT-7?

MGT-7 contains detailed information about the company.

Depending on the company, the form may require information relating to:

🏢 Company Details

CIN

PAN

Registered office

Email ID

Website

Date of incorporation

Company category and sub-category

💰 Share Capital

Authorised share capital

Issued share capital

Subscribed capital

Paid-up share capital

Details of shares and securities

👥 Shareholders

Promoters

Other shareholders

Shareholding pattern

Changes in shareholding

Other applicable shareholder information

👨‍💼 Directors & KMP

Director details

KMP details

Appointments

Resignations

Cessations

Changes during the year

🏛️ Meetings

Board meetings

Committee meetings

General meetings

Attendance details, where applicable

💳 Indebtedness

Borrowings

Debentures

Other applicable indebtedness information

📄 What Information Is Required in MGT-7A?

MGT-7A is designed as an abridged annual return for OPCs and Small Companies.

It captures important information relating to:

🏢 Company details

📊 Share capital

👥 Members/shareholders

👨‍💼 Directors

📈 Principal business activities

🏛️ Meetings

💳 Indebtedness

🔄 Changes during the year

The disclosure structure is comparatively simpler than MGT-7.

🆕 Revised MGT-7 & MGT-7A Forms From July 2025

Another important point for FY 2025-26 is that MCA introduced revised electronic forms for MGT-7 and MGT-7A.

The revised forms became applicable from 14 July 2025. 🆕

The revised forms introduced or expanded information requirements relating to areas such as:

📍 Registered office latitude and longitude

📸 Photograph of registered office

📅 AGM details

📝 Original/revised filing selection

🔢 Previous MGT-7/MGT-7A SRN, where applicable

👥 Additional shareholder information

📊 Gender/category information in relevant sections

📑 Excel-based information for certain schedules

Therefore, companies should prepare the required information before starting the filing.

📸 Registered Office Photograph — Important Requirement

One of the practical requirements under the revised forms is the registered-office photograph.

Companies should keep a suitable photograph ready showing:

🏢 External view of the building

🏷️ Company’s name board

📍 Registered office premises

The revised form also captures:

📌 Latitude

📌 Longitude

⚠️ Therefore, don’t wait until the last day to arrange these details.

🧮 MGT-7A Eligibility — Practical Examples

🟢 Example 1 — Small Private Company

💰 Paid-up capital → ₹2 crore

📈 Turnover → ₹25 crore

🏢 Private company

❌ Not a holding/subsidiary company

If all other conditions are satisfied:

✅ Small Company

➡️ MGT-7A

🟢 Example 2 — Larger Small Company

💰 Paid-up capital → ₹8 crore

📈 Turnover → ₹90 crore

If all other Small Company conditions are satisfied:

✅ MGT-7A

🔴 Example 3 — Capital Above Limit

💰 Paid-up capital → ₹12 crore

📈 Turnover → ₹50 crore

❌ Not a Small Company based on the prescribed paid-up capital limit.

➡️ MGT-7

🟢 Example 4 — OPC

👤 OPC

💰 Paid-up capital → ₹1 crore

📈 Turnover → ₹20 crore

➡️ MGT-7A

📑 MGT-7 / MGT-7A vs AOC-4

A very common mistake is confusing AOC-4 with MGT-7/MGT-7A. ❌

They are completely different filings.

Form Purpose

📑 AOC-4 Financial Statements

📋 MGT-7 Annual Return

📄 MGT-7A Abridged Annual Return

📊 AOC-4 generally covers:

Balance Sheet

Statement of Profit & Loss

Cash Flow Statement, where applicable

Financial statement information

Auditor-related information

Other applicable attachments

📋 MGT-7 / MGT-7A covers:

Shareholders

Directors

Share capital

Company information

Meetings

Indebtedness

Corporate changes

💡 Remember:

AOC-4 = Financial Statements 📊

MGT-7 / MGT-7A = Annual Return 📋

💸 What Happens If MGT-7 / MGT-7A Is Filed Late?

Late filing can result in additional fees and other statutory consequences. ⚠️

An additional fee of ₹100 per day of delay is generally applicable under the applicable rules.

🧮 Example

Delay = 30 days

30 × ₹100

= ₹3,000 additional fee

Delay = 100 days

100 × ₹100

= ₹10,000 additional fee

💡 So even a short delay can increase the company’s compliance cost.

Companies should also distinguish between additional filing fees and any separate statutory penalties that may arise from non-compliance.

⚠️ Common MGT-7 / MGT-7A Mistakes

❌ 1. Selecting the Wrong Form

Filing MGT-7 instead of MGT-7A or vice versa.

📌 Always determine the company’s status first.

❌ 2. Using Old Small Company Limits

Do not automatically use the older Small Company thresholds.

For FY 2025-26, the revised prescribed limits are:

💰 ₹10 crore paid-up capital

📈 ₹100 crore turnover

subject to applicable conditions and exclusions.

❌ 3. Ignoring Holding/Subsidiary Status

A company may satisfy the financial limits but still not qualify as a Small Company because it is a:

🏢 Holding company

or

🏢 Subsidiary company

❌ 4. Assuming 29 November Is the Universal Deadline

29 November 2026 applies where the AGM is held on 30 September 2026.

If AGM is held earlier:

📅 Due date will also be earlier.

❌ 5. Shareholding Mismatch

Shareholding details in MGT-7/MGT-7A should be consistent with:

📖 Register of Members

📄 Share certificates

📑 PAS-3

📊 Financial records

❌ 6. Ignoring Registered Office Photograph

The revised forms require additional registered-office information.

📸 Keep the photograph ready before filing.

❌ 7. Mismatch With Other MCA Filings

Information should be checked against:

📑 AOC-4

📄 PAS-3

👨‍💼 DIR-12

📊 SH-7

📝 MGT-14

📖 Register of Members

Any unexplained mismatch can create filing issues.

📂 Documents & Information to Keep Ready

Before preparing MGT-7/MGT-7A, keep the following ready:

📌 Certificate of Incorporation

📌 CIN & PAN

📌 Audited Financial Statements

📌 Balance Sheet

📌 Profit & Loss Statement

📌 Register of Members

📌 Shareholding details

📌 Promoter details

📌 Director & KMP details

📌 Board meeting details

📌 AGM/general meeting details

📌 Share transfer details

📌 Share allotment details

📌 Borrowing/indebtedness details

📌 Changes in directors

📌 Registered office photograph

📌 Latitude & longitude

📌 Subsidiary/associate/JV details

📌 Relevant MCA SRNs

📌 Other applicable corporate records

🚀 Step-by-Step MGT-7 / MGT-7A Filing Process

1️⃣ Determine the Correct Form

First identify:

👤 OPC → MGT-7A

🏢 Small Company → MGT-7A

🏢 Other applicable company → MGT-7

⬇️

2️⃣ Check Small Company Status

Review:

💰 Paid-up capital

📈 Turnover

🏢 Holding/subsidiary status

⚖️ Section 8 status

📋 Other statutory exclusions

⬇️

3️⃣ Finalise Financial Statements

Ensure FY 2025-26 financial statements are finalised and applicable audit requirements are completed.

⬇️

4️⃣ Reconcile Corporate Records

Compare:

📖 Register of Members

📊 Financial Statements

📑 Board Minutes

📄 Share Allotments

🔄 Share Transfers

🏢 MCA Filings

⬇️

5️⃣ Prepare MGT-7 / MGT-7A

Enter the required information and prepare applicable attachments.

⬇️

6️⃣ Arrange Registered Office Details

Keep ready:

📸 Photograph

📍 Address

🌐 Latitude

🌐 Longitude

⬇️

7️⃣ Review the Form

Check:

✅ CIN

✅ PAN

✅ Share capital

✅ Shareholders

✅ Directors

✅ Meetings

✅ Registered office

✅ Business activities

✅ Indebtedness

⬇️

8️⃣ Sign & File

Complete the applicable digital signing and submit the form through the MCA portal.

⬇️

9️⃣ Pay Applicable Fees

Pay:

💰 Normal filing fee

plus

⚠️ Additional fee, if applicable.

⬇️

🔟 Preserve Filing Records

After successful filing, maintain:

📌 SRN

📌 Challan

📌 Filed form

📌 Attachments

📌 Acknowledgement

🎯 MGT-7 / MGT-7A — Quick Decision Guide

Use this simple decision flow:

Is the company an OPC? 👤

➡️ YES → MGT-7A

➡️ NO → Continue

Is the company a Small Company? 🏢

Check:

💰 Paid-up capital → Up to ₹10 crore

📈 Turnover → Up to ₹100 crore

⚠️ Plus other statutory conditions and exclusions.

➡️ YES → MGT-7A

➡️ NO → MGT-7

💡 Don’t decide the form only by looking at turnover or paid-up capital.

📅 FY 2025-26 Annual Compliance Timeline

A practical annual compliance sequence can look like this:

📅 31 March 2026

⬇️

📊 Financial Year Ends

⬇️

🔍 Audit & Financial Statements

⬇️

🏛️ AGM

⬇️

📑 AOC-4 Filing

⬇️

📋 MGT-7 / MGT-7A

⬇️

⏳ Generally within 60 days from AGM

Example:

🏛️ AGM Date → 30 September 2026

📋 Annual Return Due Date → 29 November 2026

⚠️ The exact deadline should always be calculated based on the actual AGM date and applicable statutory provisions.

🧾 What About MGT-8?

MGT-8 is a separate professional certification requirement that may apply to certain companies filing MGT-7.

Its applicability depends on the prescribed statutory thresholds and categories under Section 92.

Therefore:

❌ Not every MGT-7 automatically requires MGT-8.

Before filing, check:

💰 Paid-up capital

📈 Turnover

🏛️ Listed status

⚖️ Other applicable conditions

🚨 Why FY 2025-26 Is Particularly Important

There are two major developments companies should keep in mind.

1️⃣ Revised Small Company Limits

The prescribed limits were increased to:

💰 ₹10 crore paid-up capital

📈 ₹100 crore turnover

with effect from 1 December 2025, subject to the applicable conditions and exclusions.

This means some private companies that previously did not qualify as Small Companies may now qualify.

2️⃣ Revised MGT-7 & MGT-7A Forms

The revised forms became applicable from:

📅 14 July 2025

The revised forms require additional information, making advance preparation more important.

📋 MGT-7 / MGT-7A Filing Checklist

Before filing, make sure:

📋 Correct form selected

🏢 Small Company status verified

👤 OPC status verified, where applicable

💰 Paid-up capital reconciled

📈 Turnover reconciled

👥 Shareholder list updated

👨‍💼 Promoter details checked

👔 Director/KMP details checked

🔄 Share transfers verified

📄 Share allotments verified

🏛️ Board meetings checked

📅 AGM details checked

🏢 Registered office details checked

📍 Latitude & longitude available

📸 Registered office photograph available

💳 Borrowings/indebtedness checked

🏢 Subsidiary/associate/JV details checked

📑 AOC-4 information reconciled

🔍 Other MCA filings reconciled

🧾 MGT-8 applicability checked

📅 AGM-based due date calculated

💰 Filing fee checked

📌 SRN and acknowledgement preserved

💡 Key Takeaways

For FY 2025-26, remember these important points:

🔹 MGT-7 is the full annual return generally applicable to companies other than OPCs and Small Companies.

🔹 MGT-7A is the abridged annual return applicable to OPCs and Small Companies.

🔹 The revised Small Company limits are ₹10 crore paid-up capital and ₹100 crore turnover, subject to applicable conditions and exclusions.

🔹 The annual return is generally due within 60 days from the AGM.

🔹 If the AGM is held on 30 September 2026, the general filing deadline is 29 November 2026.

🔹 Revised MGT-7 and MGT-7A forms became applicable from 14 July 2025.

🔹 Registered-office photograph and location details should be prepared in advance.

🔹 AOC-4 and MGT-7/MGT-7A are separate filings.

🔹 Companies should reconcile their annual return with financial statements, statutory registers and other MCA filings before submission.

❓ Frequently Asked Questions

What is the due date for MGT-7 for FY 2025-26?

MGT-7 is generally due within 60 days from the date of the AGM.

If the AGM is held on 30 September 2026:

📅 Due Date → 29 November 2026

What is the due date for MGT-7A for FY 2025-26?

For a company holding its AGM on 30 September 2026:

📅 MGT-7A Due Date → 29 November 2026

For OPCs, the special provisions applicable to OPCs should be considered.

Who files MGT-7A?

MGT-7A is generally filed by:

👤 One Person Companies

🏢 Small Companies

What are the revised Small Company limits for FY 2025-26?

The prescribed limits are:

💰 Paid-up share capital → Up to ₹10 crore

📈 Turnover → Up to ₹100 crore

subject to applicable conditions and exclusions.

Can a subsidiary company file MGT-7A if its turnover is below ₹100 crore?

Generally, no.

A subsidiary company is excluded from the Small Company definition.

Therefore:

➡️ MGT-7 would generally apply.

Is MGT-7 more detailed than MGT-7A?

Yes.

📋 MGT-7 → Full Annual Return

📄 MGT-7A → Abridged Annual Return

Are MGT-7 and AOC-4 the same?

No.

📑 AOC-4 → Financial Statements

📋 MGT-7/MGT-7A → Annual Return

Is the registered office photograph required?

Yes. The revised forms require registered-office photograph and location-related information.

Companies should keep the photograph ready before starting the filing.

What is the late fee for delayed annual return filing?

An additional fee of ₹100 per day of delay is generally applicable, subject to the applicable rules.

🏁 Conclusion

MGT-7 and MGT-7A are important annual ROC compliance forms that provide a statutory snapshot of a company’s:

🏢 Corporate structure

👥 Ownership

💰 Share capital

👨‍💼 Management

📊 Corporate activities

📑 Statutory information

For FY 2025-26, companies should pay particular attention to the revised Small Company thresholds and the revised MGT-7/MGT-7A forms. 🚨

The ideal approach is:

🔍 Check Company Status → 📋 Determine Form → 📑 Reconcile Records → 📝 Prepare Documents → 📅 Calculate Due Date → 💻 File on MCA → 📌 Preserve Acknowledgement

For a company whose AGM is held on 30 September 2026, the general annual return filing deadline is:

🚨 29 November 2026

Don’t wait until the last week.

With the revised forms requiring additional information, early preparation can help avoid:

❌ Filing delays

❌ Data mismatches

❌ Resubmission issues

❌ Additional fees

📊 Check Early → Prepare Correctly → File on Time → Stay Compliant. 🚀