\ud83d\ude80 MGT-7 and MGT-7A Annual Return FY 2025-26 \u2014 Due Dates and Key Differences<\/p>\n
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. \ud83c\udfe2\ud83d\udcd1<\/p>\n
For FY 2025-26, companies generally need to file their annual return in either:<\/p>\n
\ud83d\udccc Form MGT-7 \u2014 Annual Return<\/p>\n
or<\/p>\n
\ud83d\udccc Form MGT-7A \u2014 Abridged Annual Return for OPCs and Small Companies<\/p>\n
But which form applies to your company? \ud83e\udd14<\/p>\n
What is the due date?<\/p>\n
What are the differences between MGT-7 and MGT-7A?<\/p>\n
And what has changed for FY 2025-26?<\/p>\n
Let’s understand everything step-by-step. \ud83d\udc47<\/p>\n
\ud83d\udccc What Is an Annual Return?<\/p>\n
An annual return is a statutory filing containing important information about a company as at the end of the financial year.<\/p>\n
It provides the ROC with information relating to:<\/p>\n
\ud83d\udc65 Members and shareholders
\n
\ud83d\udcca Share capital
\n
\ud83d\udc68\u200d\ud83d\udcbc Directors and Key Managerial Personnel
\n
\ud83c\udfe2 Registered office
\n
\ud83d\udcc8 Principal business activities
\n
\ud83d\udcb0 Indebtedness
\n
\ud83d\udd04 Changes in shareholding and management
\n
\ud83c\udfdb\ufe0f Meetings and corporate information<\/p>\n
The annual return requirement primarily arises under Section 92 of the Companies Act, 2013.<\/p>\n
\u26a0\ufe0f Important: Annual Return and Financial Statements are two different compliance requirements.<\/p>\n
In simple terms:<\/p>\n
\ud83d\udcd1 AOC-4 \u2192 Financial Statements<\/p>\n
\ud83d\udccb MGT-7 \/ MGT-7A \u2192 Annual Return<\/p>\n
\ud83e\uddfe MGT-7 vs MGT-7A \u2014 Which Form Applies?<\/p>\n
The first question every company should ask is:<\/p>\n
Which annual return form do we need to file? \ud83e\udd14<\/p>\n
The basic rule is:<\/p>\n
\ud83d\udccb Form MGT-7<\/p>\n
MGT-7 is generally applicable to companies other than OPCs and Small Companies.<\/p>\n
This may include:<\/p>\n
\ud83c\udfe2 Private companies that are not Small Companies
\n
\ud83c\udfdb\ufe0f Public companies
\n
\u2696\ufe0f Section 8 companies
\n
\ud83d\udcbc Nidhi companies
\n
\ud83c\udf31 Producer companies
\n
\ud83c\udfe2 Other companies that do not qualify for MGT-7A<\/p>\n
\ud83d\udcc4 Form MGT-7A<\/p>\n
MGT-7A is the abridged annual return applicable to:<\/p>\n
\ud83d\udc64 One Person Companies (OPCs)<\/p>\n
and<\/p>\n
\ud83c\udfe2 Small Companies<\/p>\n
Therefore:<\/p>\n
OPC \u2192 MGT-7A<\/p>\n
Small Company \u2192 MGT-7A<\/p>\n
Other applicable companies \u2192 MGT-7<\/p>\n
\u26a0\ufe0f However, a company should also check the statutory exclusions before determining whether it qualifies as a Small Company.<\/p>\n
\ud83c\udd95 Important FY 2025-26 Change \u2014 Small Company Limits Increased<\/p>\n
This is one of the most important points for FY 2025-26. \ud83d\udea8<\/p>\n
The prescribed limits for determining a Small Company were increased with effect from 1 December 2025.<\/p>\n
The revised limits are:<\/p>\n
Particular\tRevised Limit
\n
\ud83d\udcb0 Paid-up Share Capital\tUp to \u20b910 crore
\n
\ud83d\udcc8 Turnover\tUp to \u20b9100 crore<\/p>\n
Both conditions have to be considered along with the other requirements and exclusions under the Companies Act, 2013.<\/p>\n
\ud83d\udca1 Example<\/p>\n
Suppose a private company has:<\/p>\n
\ud83d\udcb0 Paid-up capital \u2192 \u20b96 crore<\/p>\n
\ud83d\udcc8 Turnover \u2192 \u20b975 crore<\/p>\n
If it satisfies all other Small Company conditions:<\/p>\n
\u2705 It may qualify as a Small Company<\/p>\n
\u27a1\ufe0f MGT-7A<\/p>\n
But suppose another company has:<\/p>\n
\ud83d\udcb0 Paid-up capital \u2192 \u20b912 crore<\/p>\n
\ud83d\udcc8 Turnover \u2192 \u20b950 crore<\/p>\n
\u274c It would not qualify as a Small Company merely because its turnover is below \u20b9100 crore.<\/p>\n
Therefore:<\/p>\n
Don’t check turnover alone. Paid-up capital + turnover + statutory exclusions all need to be considered. \ud83d\udd0d<\/p>\n
\u26a0\ufe0f Who Cannot Be Treated as a Small Company?<\/p>\n
A company cannot claim Small Company status simply because its capital and turnover are within the prescribed limits.<\/p>\n
Certain entities are excluded from the definition.<\/p>\n
These include:<\/p>\n
\u274c Holding companies
\n
\u274c Subsidiary companies
\n
\u274c Companies registered under Section 8
\n
\u274c Companies or bodies corporate governed by a special Act<\/p>\n
\ud83d\udca1 Example<\/p>\n
Suppose:<\/p>\n
Company A<\/p>\n
\ud83d\udcb0 Paid-up capital \u2192 \u20b93 crore
\n
\ud83d\udcc8 Turnover \u2192 \u20b930 crore<\/p>\n
But Company A is a subsidiary company.<\/p>\n
Then:<\/p>\n
\u274c It cannot claim Small Company status merely because it satisfies the financial limits.<\/p>\n
\u27a1\ufe0f MGT-7 would generally apply.<\/p>\n
\ud83d\udcc5 MGT-7 \/ MGT-7A Due Date for FY 2025-26<\/p>\n
The annual return is generally required to be filed within 60 days from the date on which the AGM is held.<\/p>\n
\ud83d\udea8 This means the due date is linked to the actual AGM date.<\/p>\n
It is not automatically 29 November for every company.<\/p>\n
\ud83d\udccc Example 1<\/p>\n
AGM Date:<\/p>\n
\ud83d\udcc5 30 September 2026<\/p>\n
Annual Return Due Date:<\/p>\n
\ud83d\udcc5 29 November 2026<\/p>\n
\ud83d\udccc Example 2<\/p>\n
AGM Date:<\/p>\n
\ud83d\udcc5 15 September 2026<\/p>\n
Annual Return Due Date:<\/p>\n
\ud83d\udcc5 14 November 2026<\/p>\n
Therefore:<\/p>\n
AGM Date + 60 Days = Annual Return Due Date \ud83d\udcc5<\/p>\n
\u26a0\ufe0f Companies should calculate the deadline based on their actual AGM date.<\/p>\n
\ud83d\udc64 Special Point for OPCs<\/p>\n
An OPC does not conduct an AGM in the same manner as an ordinary company.<\/p>\n
Therefore, the annual return compliance for an OPC needs to be considered with the special provisions applicable to OPCs.<\/p>\n
MGT-7A specifically covers OPCs under the abridged annual return framework.<\/p>\n
\ud83d\udccc So, an OPC should not blindly apply the normal AGM timeline applicable to other companies.<\/p>\n
\ud83d\udd04 MGT-7 vs MGT-7A \u2014 Key Differences
\n
Particular\t\ud83d\udccb MGT-7\t\ud83d\udcc4 MGT-7A
\n
Nature\tFull Annual Return\tAbridged Annual Return
\n
Applicable to\tCompanies other than OPCs & Small Companies\tOPCs & Small Companies
\n
Disclosure\tMore detailed\tSimplified
\n
Shareholding information\tDetailed\tAbridged
\n
Corporate information\tDetailed\tSimplified
\n
Complexity\tHigher\tLower
\n
Compliance burden\tComparatively higher\tComparatively lower<\/p>\n
\ud83d\udca1 In simple words:<\/p>\n
\ud83d\udccb MGT-7 = Detailed Annual Return<\/p>\n
\ud83d\udcc4 MGT-7A = Simplified\/Abridged Annual Return<\/p>\n
\ud83d\udcca What Information Is Required in MGT-7?<\/p>\n
MGT-7 contains detailed information about the company.<\/p>\n
Depending on the company, the form may require information relating to:<\/p>\n
\ud83c\udfe2 Company Details
\n
CIN
\n
PAN
\n
Registered office
\n
Email ID
\n
Website
\n
Date of incorporation
\n
Company category and sub-category
\n
\ud83d\udcb0 Share Capital
\n
Authorised share capital
\n
Issued share capital
\n
Subscribed capital
\n
Paid-up share capital
\n
Details of shares and securities
\n
\ud83d\udc65 Shareholders
\n
Promoters
\n
Other shareholders
\n
Shareholding pattern
\n
Changes in shareholding
\n
Other applicable shareholder information
\n
\ud83d\udc68\u200d\ud83d\udcbc Directors & KMP
\n
Director details
\n
KMP details
\n
Appointments
\n
Resignations
\n
Cessations
\n
Changes during the year
\n
\ud83c\udfdb\ufe0f Meetings
\n
Board meetings
\n
Committee meetings
\n
General meetings
\n
Attendance details, where applicable
\n
\ud83d\udcb3 Indebtedness
\n
Borrowings
\n
Debentures
\n
Other applicable indebtedness information
\n
\ud83d\udcc4 What Information Is Required in MGT-7A?<\/p>\n
MGT-7A is designed as an abridged annual return for OPCs and Small Companies.<\/p>\n
It captures important information relating to:<\/p>\n
\ud83c\udfe2 Company details
\n
\ud83d\udcca Share capital
\n
\ud83d\udc65 Members\/shareholders
\n
\ud83d\udc68\u200d\ud83d\udcbc Directors
\n
\ud83d\udcc8 Principal business activities
\n
\ud83c\udfdb\ufe0f Meetings
\n
\ud83d\udcb3 Indebtedness
\n
\ud83d\udd04 Changes during the year<\/p>\n
The disclosure structure is comparatively simpler than MGT-7.<\/p>\n
\ud83c\udd95 Revised MGT-7 & MGT-7A Forms From July 2025<\/p>\n
Another important point for FY 2025-26 is that MCA introduced revised electronic forms for MGT-7 and MGT-7A.<\/p>\n
The revised forms became applicable from 14 July 2025. \ud83c\udd95<\/p>\n
The revised forms introduced or expanded information requirements relating to areas such as:<\/p>\n
\ud83d\udccd Registered office latitude and longitude
\n
\ud83d\udcf8 Photograph of registered office
\n
\ud83d\udcc5 AGM details
\n
\ud83d\udcdd Original\/revised filing selection
\n
\ud83d\udd22 Previous MGT-7\/MGT-7A SRN, where applicable
\n
\ud83d\udc65 Additional shareholder information
\n
\ud83d\udcca Gender\/category information in relevant sections
\n
\ud83d\udcd1 Excel-based information for certain schedules<\/p>\n
Therefore, companies should prepare the required information before starting the filing.<\/p>\n
\ud83d\udcf8 Registered Office Photograph \u2014 Important Requirement<\/p>\n
One of the practical requirements under the revised forms is the registered-office photograph.<\/p>\n
Companies should keep a suitable photograph ready showing:<\/p>\n
\ud83c\udfe2 External view of the building<\/p>\n
\ud83c\udff7\ufe0f Company’s name board<\/p>\n
\ud83d\udccd Registered office premises<\/p>\n
The revised form also captures:<\/p>\n
\ud83d\udccc Latitude<\/p>\n
\ud83d\udccc Longitude<\/p>\n
\u26a0\ufe0f Therefore, don’t wait until the last day to arrange these details.<\/p>\n
\ud83e\uddee MGT-7A Eligibility \u2014 Practical Examples
\n
\ud83d\udfe2 Example 1 \u2014 Small Private Company<\/p>\n
\ud83d\udcb0 Paid-up capital \u2192 \u20b92 crore
\n
\ud83d\udcc8 Turnover \u2192 \u20b925 crore
\n
\ud83c\udfe2 Private company
\n
\u274c Not a holding\/subsidiary company<\/p>\n
If all other conditions are satisfied:<\/p>\n
\u2705 Small Company<\/p>\n
\u27a1\ufe0f MGT-7A<\/p>\n
\ud83d\udfe2 Example 2 \u2014 Larger Small Company<\/p>\n
\ud83d\udcb0 Paid-up capital \u2192 \u20b98 crore
\n
\ud83d\udcc8 Turnover \u2192 \u20b990 crore<\/p>\n
If all other Small Company conditions are satisfied:<\/p>\n
\u2705 MGT-7A<\/p>\n
\ud83d\udd34 Example 3 \u2014 Capital Above Limit<\/p>\n
\ud83d\udcb0 Paid-up capital \u2192 \u20b912 crore
\n
\ud83d\udcc8 Turnover \u2192 \u20b950 crore<\/p>\n
\u274c Not a Small Company based on the prescribed paid-up capital limit.<\/p>\n
\u27a1\ufe0f MGT-7<\/p>\n
\ud83d\udfe2 Example 4 \u2014 OPC<\/p>\n
\ud83d\udc64 OPC
\n
\ud83d\udcb0 Paid-up capital \u2192 \u20b91 crore
\n
\ud83d\udcc8 Turnover \u2192 \u20b920 crore<\/p>\n
\u27a1\ufe0f MGT-7A<\/p>\n
\ud83d\udcd1 MGT-7 \/ MGT-7A vs AOC-4<\/p>\n
A very common mistake is confusing AOC-4 with MGT-7\/MGT-7A. \u274c<\/p>\n
They are completely different filings.<\/p>\n
Form\tPurpose
\n
\ud83d\udcd1 AOC-4\tFinancial Statements
\n
\ud83d\udccb MGT-7\tAnnual Return
\n
\ud83d\udcc4 MGT-7A\tAbridged Annual Return
\n
\ud83d\udcca AOC-4 generally covers:
\n
Balance Sheet
\n
Statement of Profit & Loss
\n
Cash Flow Statement, where applicable
\n
Financial statement information
\n
Auditor-related information
\n
Other applicable attachments
\n
\ud83d\udccb MGT-7 \/ MGT-7A covers:
\n
Shareholders
\n
Directors
\n
Share capital
\n
Company information
\n
Meetings
\n
Indebtedness
\n
Corporate changes<\/p>\n
\ud83d\udca1 Remember:<\/p>\n
AOC-4 = Financial Statements \ud83d\udcca<\/p>\n
MGT-7 \/ MGT-7A = Annual Return \ud83d\udccb<\/p>\n
\ud83d\udcb8 What Happens If MGT-7 \/ MGT-7A Is Filed Late?<\/p>\n
Late filing can result in additional fees and other statutory consequences. \u26a0\ufe0f<\/p>\n
An additional fee of \u20b9100 per day of delay is generally applicable under the applicable rules.<\/p>\n
\ud83e\uddee Example<\/p>\n
Delay = 30 days<\/p>\n
30 \u00d7 \u20b9100<\/p>\n
= \u20b93,000 additional fee<\/p>\n
Delay = 100 days<\/p>\n
100 \u00d7 \u20b9100<\/p>\n
= \u20b910,000 additional fee<\/p>\n
\ud83d\udca1 So even a short delay can increase the company’s compliance cost.<\/p>\n
Companies should also distinguish between additional filing fees and any separate statutory penalties that may arise from non-compliance.<\/p>\n
\u26a0\ufe0f Common MGT-7 \/ MGT-7A Mistakes
\n
\u274c 1. Selecting the Wrong Form<\/p>\n
Filing MGT-7 instead of MGT-7A or vice versa.<\/p>\n
\ud83d\udccc Always determine the company’s status first.<\/p>\n
\u274c 2. Using Old Small Company Limits<\/p>\n
Do not automatically use the older Small Company thresholds.<\/p>\n
For FY 2025-26, the revised prescribed limits are:<\/p>\n
\ud83d\udcb0 \u20b910 crore paid-up capital<\/p>\n
\ud83d\udcc8 \u20b9100 crore turnover<\/p>\n
subject to applicable conditions and exclusions.<\/p>\n
\u274c 3. Ignoring Holding\/Subsidiary Status<\/p>\n
A company may satisfy the financial limits but still not qualify as a Small Company because it is a:<\/p>\n
\ud83c\udfe2 Holding company<\/p>\n
or<\/p>\n
\ud83c\udfe2 Subsidiary company<\/p>\n
\u274c 4. Assuming 29 November Is the Universal Deadline<\/p>\n
29 November 2026 applies where the AGM is held on 30 September 2026.<\/p>\n
If AGM is held earlier:<\/p>\n
\ud83d\udcc5 Due date will also be earlier.<\/p>\n
\u274c 5. Shareholding Mismatch<\/p>\n
Shareholding details in MGT-7\/MGT-7A should be consistent with:<\/p>\n
\ud83d\udcd6 Register of Members
\n
\ud83d\udcc4 Share certificates
\n
\ud83d\udcd1 PAS-3
\n
\ud83d\udcca Financial records<\/p>\n
\u274c 6. Ignoring Registered Office Photograph<\/p>\n
The revised forms require additional registered-office information.<\/p>\n
\ud83d\udcf8 Keep the photograph ready before filing.<\/p>\n
\u274c 7. Mismatch With Other MCA Filings<\/p>\n
Information should be checked against:<\/p>\n
\ud83d\udcd1 AOC-4
\n
\ud83d\udcc4 PAS-3
\n
\ud83d\udc68\u200d\ud83d\udcbc DIR-12
\n
\ud83d\udcca SH-7
\n
\ud83d\udcdd MGT-14
\n
\ud83d\udcd6 Register of Members<\/p>\n
Any unexplained mismatch can create filing issues.<\/p>\n
\ud83d\udcc2 Documents & Information to Keep Ready<\/p>\n
Before preparing MGT-7\/MGT-7A, keep the following ready:<\/p>\n
\ud83d\udccc Certificate of Incorporation
\n
\ud83d\udccc CIN & PAN
\n
\ud83d\udccc Audited Financial Statements
\n
\ud83d\udccc Balance Sheet
\n
\ud83d\udccc Profit & Loss Statement
\n
\ud83d\udccc Register of Members
\n
\ud83d\udccc Shareholding details
\n
\ud83d\udccc Promoter details
\n
\ud83d\udccc Director & KMP details
\n
\ud83d\udccc Board meeting details
\n
\ud83d\udccc AGM\/general meeting details
\n
\ud83d\udccc Share transfer details
\n
\ud83d\udccc Share allotment details
\n
\ud83d\udccc Borrowing\/indebtedness details
\n
\ud83d\udccc Changes in directors
\n
\ud83d\udccc Registered office photograph
\n
\ud83d\udccc Latitude & longitude
\n
\ud83d\udccc Subsidiary\/associate\/JV details
\n
\ud83d\udccc Relevant MCA SRNs
\n
\ud83d\udccc Other applicable corporate records<\/p>\n
\ud83d\ude80 Step-by-Step MGT-7 \/ MGT-7A Filing Process
\n
1\ufe0f\u20e3 Determine the Correct Form<\/p>\n
First identify:<\/p>\n
\ud83d\udc64 OPC \u2192 MGT-7A<\/p>\n
\ud83c\udfe2 Small Company \u2192 MGT-7A<\/p>\n
\ud83c\udfe2 Other applicable company \u2192 MGT-7<\/p>\n
\u2b07\ufe0f<\/p>\n
2\ufe0f\u20e3 Check Small Company Status<\/p>\n
Review:<\/p>\n
\ud83d\udcb0 Paid-up capital
\n
\ud83d\udcc8 Turnover
\n
\ud83c\udfe2 Holding\/subsidiary status
\n
\u2696\ufe0f Section 8 status
\n
\ud83d\udccb Other statutory exclusions<\/p>\n
\u2b07\ufe0f<\/p>\n
3\ufe0f\u20e3 Finalise Financial Statements<\/p>\n
Ensure FY 2025-26 financial statements are finalised and applicable audit requirements are completed.<\/p>\n
\u2b07\ufe0f<\/p>\n
4\ufe0f\u20e3 Reconcile Corporate Records<\/p>\n
Compare:<\/p>\n
\ud83d\udcd6 Register of Members
\n
\ud83d\udcca Financial Statements
\n
\ud83d\udcd1 Board Minutes
\n
\ud83d\udcc4 Share Allotments
\n
\ud83d\udd04 Share Transfers
\n
\ud83c\udfe2 MCA Filings<\/p>\n
\u2b07\ufe0f<\/p>\n
5\ufe0f\u20e3 Prepare MGT-7 \/ MGT-7A<\/p>\n
Enter the required information and prepare applicable attachments.<\/p>\n
\u2b07\ufe0f<\/p>\n
6\ufe0f\u20e3 Arrange Registered Office Details<\/p>\n
Keep ready:<\/p>\n
\ud83d\udcf8 Photograph
\n
\ud83d\udccd Address
\n
\ud83c\udf10 Latitude
\n
\ud83c\udf10 Longitude<\/p>\n
\u2b07\ufe0f<\/p>\n
7\ufe0f\u20e3 Review the Form<\/p>\n
Check:<\/p>\n
\u2705 CIN
\n
\u2705 PAN
\n
\u2705 Share capital
\n
\u2705 Shareholders
\n
\u2705 Directors
\n
\u2705 Meetings
\n
\u2705 Registered office
\n
\u2705 Business activities
\n
\u2705 Indebtedness<\/p>\n
\u2b07\ufe0f<\/p>\n
8\ufe0f\u20e3 Sign & File<\/p>\n
Complete the applicable digital signing and submit the form through the MCA portal.<\/p>\n
\u2b07\ufe0f<\/p>\n
9\ufe0f\u20e3 Pay Applicable Fees<\/p>\n
Pay:<\/p>\n
\ud83d\udcb0 Normal filing fee<\/p>\n
plus<\/p>\n
\u26a0\ufe0f Additional fee, if applicable.<\/p>\n
\u2b07\ufe0f<\/p>\n
\ud83d\udd1f Preserve Filing Records<\/p>\n
After successful filing, maintain:<\/p>\n
\ud83d\udccc SRN
\n
\ud83d\udccc Challan
\n
\ud83d\udccc Filed form
\n
\ud83d\udccc Attachments
\n
\ud83d\udccc Acknowledgement<\/p>\n
\ud83c\udfaf MGT-7 \/ MGT-7A \u2014 Quick Decision Guide<\/p>\n
Use this simple decision flow:<\/p>\n
Is the company an OPC? \ud83d\udc64<\/p>\n
\u27a1\ufe0f YES \u2192 MGT-7A<\/p>\n
\u27a1\ufe0f NO \u2192 Continue<\/p>\n
Is the company a Small Company? \ud83c\udfe2<\/p>\n
Check:<\/p>\n
\ud83d\udcb0 Paid-up capital \u2192 Up to \u20b910 crore<\/p>\n
\ud83d\udcc8 Turnover \u2192 Up to \u20b9100 crore<\/p>\n
\u26a0\ufe0f Plus other statutory conditions and exclusions.<\/p>\n
\u27a1\ufe0f YES \u2192 MGT-7A<\/p>\n
\u27a1\ufe0f NO \u2192 MGT-7<\/p>\n
\ud83d\udca1 Don’t decide the form only by looking at turnover or paid-up capital.<\/p>\n
\ud83d\udcc5 FY 2025-26 Annual Compliance Timeline<\/p>\n
A practical annual compliance sequence can look like this:<\/p>\n
\ud83d\udcc5 31 March 2026<\/p>\n
\u2b07\ufe0f<\/p>\n
\ud83d\udcca Financial Year Ends<\/p>\n
\u2b07\ufe0f<\/p>\n
\ud83d\udd0d Audit & Financial Statements<\/p>\n
\u2b07\ufe0f<\/p>\n
\ud83c\udfdb\ufe0f AGM<\/p>\n
\u2b07\ufe0f<\/p>\n
\ud83d\udcd1 AOC-4 Filing<\/p>\n
\u2b07\ufe0f<\/p>\n
\ud83d\udccb MGT-7 \/ MGT-7A<\/p>\n
\u2b07\ufe0f<\/p>\n
\u23f3 Generally within 60 days from AGM<\/p>\n
Example:<\/p>\n
\ud83c\udfdb\ufe0f AGM Date \u2192 30 September 2026<\/p>\n
\ud83d\udccb Annual Return Due Date \u2192 29 November 2026<\/p>\n
\u26a0\ufe0f The exact deadline should always be calculated based on the actual AGM date and applicable statutory provisions.<\/p>\n
\ud83e\uddfe What About MGT-8?<\/p>\n
MGT-8 is a separate professional certification requirement that may apply to certain companies filing MGT-7.<\/p>\n
Its applicability depends on the prescribed statutory thresholds and categories under Section 92.<\/p>\n
Therefore:<\/p>\n
\u274c Not every MGT-7 automatically requires MGT-8.<\/p>\n
Before filing, check:<\/p>\n
\ud83d\udcb0 Paid-up capital
\n
\ud83d\udcc8 Turnover
\n
\ud83c\udfdb\ufe0f Listed status
\n
\u2696\ufe0f Other applicable conditions<\/p>\n
\ud83d\udea8 Why FY 2025-26 Is Particularly Important<\/p>\n
There are two major developments companies should keep in mind.<\/p>\n
1\ufe0f\u20e3 Revised Small Company Limits<\/p>\n
The prescribed limits were increased to:<\/p>\n
\ud83d\udcb0 \u20b910 crore paid-up capital<\/p>\n
\ud83d\udcc8 \u20b9100 crore turnover<\/p>\n
with effect from 1 December 2025, subject to the applicable conditions and exclusions.<\/p>\n
This means some private companies that previously did not qualify as Small Companies may now qualify.<\/p>\n
2\ufe0f\u20e3 Revised MGT-7 & MGT-7A Forms<\/p>\n
The revised forms became applicable from:<\/p>\n
\ud83d\udcc5 14 July 2025<\/p>\n
The revised forms require additional information, making advance preparation more important.<\/p>\n
\ud83d\udccb MGT-7 \/ MGT-7A Filing Checklist<\/p>\n
Before filing, make sure:<\/p>\n
\ud83d\udccb Correct form selected<\/p>\n
\ud83c\udfe2 Small Company status verified<\/p>\n
\ud83d\udc64 OPC status verified, where applicable<\/p>\n
\ud83d\udcb0 Paid-up capital reconciled<\/p>\n
\ud83d\udcc8 Turnover reconciled<\/p>\n
\ud83d\udc65 Shareholder list updated<\/p>\n
\ud83d\udc68\u200d\ud83d\udcbc Promoter details checked<\/p>\n
\ud83d\udc54 Director\/KMP details checked<\/p>\n
\ud83d\udd04 Share transfers verified<\/p>\n
\ud83d\udcc4 Share allotments verified<\/p>\n
\ud83c\udfdb\ufe0f Board meetings checked<\/p>\n
\ud83d\udcc5 AGM details checked<\/p>\n
\ud83c\udfe2 Registered office details checked<\/p>\n
\ud83d\udccd Latitude & longitude available<\/p>\n
\ud83d\udcf8 Registered office photograph available<\/p>\n
\ud83d\udcb3 Borrowings\/indebtedness checked<\/p>\n
\ud83c\udfe2 Subsidiary\/associate\/JV details checked<\/p>\n
\ud83d\udcd1 AOC-4 information reconciled<\/p>\n
\ud83d\udd0d Other MCA filings reconciled<\/p>\n
\ud83e\uddfe MGT-8 applicability checked<\/p>\n
\ud83d\udcc5 AGM-based due date calculated<\/p>\n
\ud83d\udcb0 Filing fee checked<\/p>\n
\ud83d\udccc SRN and acknowledgement preserved<\/p>\n
\ud83d\udca1 Key Takeaways<\/p>\n
For FY 2025-26, remember these important points:<\/p>\n
\ud83d\udd39 MGT-7 is the full annual return generally applicable to companies other than OPCs and Small Companies.<\/p>\n
\ud83d\udd39 MGT-7A is the abridged annual return applicable to OPCs and Small Companies.<\/p>\n
\ud83d\udd39 The revised Small Company limits are \u20b910 crore paid-up capital and \u20b9100 crore turnover, subject to applicable conditions and exclusions.<\/p>\n
\ud83d\udd39 The annual return is generally due within 60 days from the AGM.<\/p>\n
\ud83d\udd39 If the AGM is held on 30 September 2026, the general filing deadline is 29 November 2026.<\/p>\n
\ud83d\udd39 Revised MGT-7 and MGT-7A forms became applicable from 14 July 2025.<\/p>\n
\ud83d\udd39 Registered-office photograph and location details should be prepared in advance.<\/p>\n
\ud83d\udd39 AOC-4 and MGT-7\/MGT-7A are separate filings.<\/p>\n
\ud83d\udd39 Companies should reconcile their annual return with financial statements, statutory registers and other MCA filings before submission.<\/p>\n
\u2753 Frequently Asked Questions
\n
What is the due date for MGT-7 for FY 2025-26?<\/p>\n
MGT-7 is generally due within 60 days from the date of the AGM.<\/p>\n
If the AGM is held on 30 September 2026:<\/p>\n
\ud83d\udcc5 Due Date \u2192 29 November 2026<\/p>\n
What is the due date for MGT-7A for FY 2025-26?<\/p>\n
For a company holding its AGM on 30 September 2026:<\/p>\n
\ud83d\udcc5 MGT-7A Due Date \u2192 29 November 2026<\/p>\n
For OPCs, the special provisions applicable to OPCs should be considered.<\/p>\n
Who files MGT-7A?<\/p>\n
MGT-7A is generally filed by:<\/p>\n
\ud83d\udc64 One Person Companies<\/p>\n
\ud83c\udfe2 Small Companies<\/p>\n
What are the revised Small Company limits for FY 2025-26?<\/p>\n
The prescribed limits are:<\/p>\n
\ud83d\udcb0 Paid-up share capital \u2192 Up to \u20b910 crore<\/p>\n
\ud83d\udcc8 Turnover \u2192 Up to \u20b9100 crore<\/p>\n
subject to applicable conditions and exclusions.<\/p>\n
Can a subsidiary company file MGT-7A if its turnover is below \u20b9100 crore?<\/p>\n
Generally, no.<\/p>\n
A subsidiary company is excluded from the Small Company definition.<\/p>\n
Therefore:<\/p>\n
\u27a1\ufe0f MGT-7 would generally apply.<\/p>\n
Is MGT-7 more detailed than MGT-7A?<\/p>\n
Yes.<\/p>\n
\ud83d\udccb MGT-7 \u2192 Full Annual Return<\/p>\n
\ud83d\udcc4 MGT-7A \u2192 Abridged Annual Return<\/p>\n
Are MGT-7 and AOC-4 the same?<\/p>\n
No.<\/p>\n
\ud83d\udcd1 AOC-4 \u2192 Financial Statements<\/p>\n
\ud83d\udccb MGT-7\/MGT-7A \u2192 Annual Return<\/p>\n
Is the registered office photograph required?<\/p>\n
Yes. The revised forms require registered-office photograph and location-related information.<\/p>\n
Companies should keep the photograph ready before starting the filing.<\/p>\n
What is the late fee for delayed annual return filing?<\/p>\n
An additional fee of \u20b9100 per day of delay is generally applicable, subject to the applicable rules.<\/p>\n
\ud83c\udfc1 Conclusion<\/p>\n
MGT-7 and MGT-7A are important annual ROC compliance forms that provide a statutory snapshot of a company’s:<\/p>\n
\ud83c\udfe2 Corporate structure
\n
\ud83d\udc65 Ownership
\n
\ud83d\udcb0 Share capital
\n
\ud83d\udc68\u200d\ud83d\udcbc Management
\n
\ud83d\udcca Corporate activities
\n
\ud83d\udcd1 Statutory information<\/p>\n
For FY 2025-26, companies should pay particular attention to the revised Small Company thresholds and the revised MGT-7\/MGT-7A forms. \ud83d\udea8<\/p>\n
The ideal approach is:<\/p>\n
\ud83d\udd0d Check Company Status \u2192 \ud83d\udccb Determine Form \u2192 \ud83d\udcd1 Reconcile Records \u2192 \ud83d\udcdd Prepare Documents \u2192 \ud83d\udcc5 Calculate Due Date \u2192 \ud83d\udcbb File on MCA \u2192 \ud83d\udccc Preserve Acknowledgement<\/p>\n
For a company whose AGM is held on 30 September 2026, the general annual return filing deadline is:<\/p>\n
\ud83d\udea8 29 November 2026<\/p>\n
Don’t wait until the last week.<\/p>\n
With the revised forms requiring additional information, early preparation can help avoid:<\/p>\n
\u274c Filing delays
\n
\u274c Data mismatches
\n
\u274c Resubmission issues
\n
\u274c Additional fees<\/p>\n
\ud83d\udcca Check Early \u2192 Prepare Correctly \u2192 File on Time \u2192 Stay Compliant. \ud83d\ude80<\/p>\n","protected":false},"excerpt":{"rendered":"
Learn the MGT-7 and MGT-7A annual return requirements for FY 2025-26, including due dates, Small Company limits, OPC applicability<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[7],"tags":[315,313,311,314,312],"class_list":["post-764","post","type-post","status-publish","format-standard","hentry","category-secretarial-services","tag-annual-return-filing-roc","tag-mgt-7-due-date-2026","tag-mgt-7-fy-2025-26","tag-mgt-7a-due-date-2026","tag-mgt-7a-fy-2025-26"],"_links":{"self":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/764","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/comments?post=764"}],"version-history":[{"count":4,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/764\/revisions"}],"predecessor-version":[{"id":90525,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/764\/revisions\/90525"}],"wp:attachment":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/media?parent=764"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/categories?post=764"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/tags?post=764"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}