How to File MGT-7 / MGT-7A Annual Return with ROC (Complete 2026 Guide)

How to File MGT-7 / MGT-7A Annual Return with ROC

If you have just wrapped up your company's Annual General Meeting, there is one more important task sitting on your compliance calendar — filing the annual return with the Registrar of Companies. Most founders have heard of "MGT-7" but are not entirely sure whether it applies to them, whether they need the "A" version instead, or what happens if the deadline slips by a few days.

This guide breaks it down in plain language — what MGT-7 and MGT-7A actually are, who needs to file which one, the documents you will need to keep ready, and a realistic walkthrough of filing it on the MCA V3 portal. By the end, you will know exactly what to do and by when.

What is Form MGT-7 / MGT-7A and Why Does It Matter

Form MGT-7 (and its shorter version, MGT-7A) is the annual return that every registered company in India must file with the ROC every year, regardless of whether the company did any business or not. Think of it as a yearly snapshot of your company — who owns it, who runs it, how the shareholding has moved, and what corporate activity happened during the year.

Under Section 92 of the Companies Act 2013, this snapshot must include details such as:

• The company's registered office address, principal business activities, and holding/subsidiary/associate company details
• Shareholding pattern — who holds how many shares, and any changes during the year
• Details of debentures and other securities, if any
• Details of directors and Key Managerial Personnel (KMP), along with changes during the year
• Details of meetings of members, the Board, and various committees, along with attendance
• Remuneration paid to directors and KMP
• Details of any penalties, punishments, or compounding of offences during the year

MGT-7 is the full-length version. MGT-7A is a shorter, simplified version introduced specifically for One Person Companies (OPCs) and small companies, so that founders of smaller ventures do not have to go through the entire disclosure format. The purpose of both forms is identical — it is only the level of detail and disclosure that differs.

This filing is separate from your financial statements filing (Form AOC-4). MGT-7/7A deals with governance and ownership information, while AOC-4 deals with your balance sheet and profit and loss account. Both feed into the ROC's public master data on your company, so accuracy here matters for your credibility with banks and investors.

Who Must File & When

Every company registered under the Companies Act — private limited, public limited, Section 8 companies, and OPCs — must file an annual return every year. There is no exemption based on turnover or whether the company was active during the year. Even a dormant or zero-transaction company must file.

Which form applies to you:

• MGT-7A applies to small companies and OPCs. A "small company" is generally defined based on paid-up capital and turnover thresholds specified under the Companies Act — these threshold figures are revised from time to time, so please verify the current definition and limits on mca.gov.in or with your CA/CS before deciding which form to use.
• MGT-7 applies to all other companies — meaning any private or public company that does not qualify as a "small company," including companies with higher paid-up capital or turnover, and all public companies.

Due date rule: The annual return must be filed within 60 days of the date on which the Annual General Meeting (AGM) is held. If your company did not hold an AGM in a particular year (for example, in the case of certain exempted companies, or where the AGM has genuinely not taken place), the filing must still be made within 60 days from the date on which the AGM should have been held, along with the reasons for not holding it, as applicable.

This makes your AGM date the trigger point — mark it on your calendar the moment your AGM concludes, since the 60-day clock starts immediately.

Documents & Information Required

Before you sit down to file, gather the following:

• Complete list of shareholders/members as on the financial year-end, along with any transfers during the year
• Details of shares, debentures, and other securities issued or transferred during the year
• Details of all directors and KMP holding office during the year, including appointments, resignations, and changes
• Details of all Board meetings, general meetings, and committee meetings held during the year, with dates and attendance
• Details of remuneration paid to directors and KMP
• Details of any transfers of shares that took place during the year, with dates and transferee details
• Details of holding, subsidiary, and associate companies, if any
• Details of penalties or compounding of offences, if any, during the year
• A certified copy of the MGT-8 certificate from a Practising Company Secretary, if applicable — this is generally required for listed companies and for companies whose paid-up capital or turnover crosses certain thresholds specified under the rules; verify the current applicability thresholds on mca.gov.in or with your compliance advisor, since these limits are subject to change
• Digital Signature Certificate (DSC) of the director and, where applicable, the practising professional who will certify the form

Keeping a running register of shareholding changes and board/general meetings throughout the year (rather than reconstructing it at filing time) makes this process considerably smoother.

Step-by-Step: How to File MGT-7 / MGT-7A on the MCA V3 Portal

1. Log in to the MCA V3 portal. Go to mca.gov.in and log in using your registered credentials. If you do not already have a business user account on MCA V3, you will need to register and link your company's CIN to your profile first.

1. Navigate to the correct e-form. From the MCA V3 dashboard, go to the "MCA Services" section and locate the annual filing forms. Select Form MGT-7 or MGT-7A based on your company's classification (small company/OPC vs. others). Double-check this selection carefully, since choosing the wrong variant is one of the most common filing errors.

1. Pre-fill company details. Enter your company's CIN, and the system will auto-populate basic details such as company name, registered office address, and email ID from the MCA master database. Verify that these details are current — update your company details separately first if anything has changed and is not yet reflected.

1. Enter financial year and AGM details. Specify the financial year for which the return is being filed, the date the AGM was held (or due date if not held), and confirm whether the AGM was held within the statutory timeline.

1. Fill in shareholding, director, and KMP details. Enter or upload the shareholding pattern, share transfer details, and details of directors/KMP holding office during the year, along with changes during the year.

1. Fill in meetings and remuneration details. Provide details of Board meetings, general meetings, and committee meetings held, along with attendance percentages, and remuneration paid to directors and KMP.

1. Attach the required documents. Attach the MGT-8 certificate (if applicable), list of shareholders, and any other supporting attachments the form calls for. Ensure attachment sizes and formats comply with MCA V3 upload requirements.

1. Verify and affix Digital Signature Certificate (DSC). The form must be digitally signed by a director (and by a Company Secretary in practice, where MGT-8 certification applies, or by a company secretary employed by the company, depending on your company's classification). Ensure the DSC is registered and active on the MCA portal before attempting to sign.

1. Pre-scrutiny and form upload. Run the built-in pre-scrutiny check within the MCA V3 system to catch data or formatting errors before submission. Correct any flagged issues and re-validate.

1. Generate the Service Request Number (SRN). Once the form is successfully uploaded, the system generates an SRN — this is your unique reference number for tracking the filing status. Save this SRN carefully.

1. Pay the requisite ROC filing fee. Proceed to the payment gateway on the MCA V3 portal and pay the applicable fee online (net banking, credit/debit card, or other supported modes). Download and retain the payment challan/receipt.

1. Track filing status. Use the SRN to track your filing status under the "Track Your Payment Status" or "Track SRN" service on the MCA portal. Once approved, the filing will reflect against your company's master data, and you can download the acknowledgment for your records.

Fees & Penalties for Late Filing 2026

The normal ROC filing fee for MGT-7/MGT-7A is generally slab-based, linked to your company's authorized share capital, as per the Companies (Registration Offices and Fees) Rules. Since these slabs are revised periodically, please verify the current applicable fee for your capital slab directly on mca.gov.in before filing.

If the return is filed after the 60-day window from the AGM date, an additional fee becomes payable on top of the normal fee. This typically increases the longer the delay continues, and for very long delays it can become a multiple of the normal fee. Since the exact structure and multiplier are subject to periodic revision, please verify the current additional fee on mca.gov.in at the time of filing.

Beyond the additional fee, prolonged non-filing can also expose the company and its officers to further action under the Companies Act. It is strongly advisable to file on time, or at the earliest opportunity if a delay is unavoidable.

Common Mistakes Founders Make

• Choosing the wrong form variant — filing MGT-7 when MGT-7A applied (or vice versa) because the company's "small company" classification was not checked properly for that financial year
• Mismatch between MGT-7 and AOC-4 data — shareholding, capital, or director details in the annual return not matching what was reported in the financial statements filed via AOC-4, which can trigger ROC queries
• Missing shareholding pattern updates — forgetting to reflect share transfers, transmissions, or fresh allotments that happened during the year
• Not tracking the 60-day window from the actual AGM date, especially when the AGM itself gets delayed, leading to a cascading delay in the annual return too
• Ignoring the MGT-8 requirement where applicable — some companies simply skip this certification without checking whether their paid-up capital or turnover crosses the prescribed threshold
• Incomplete director/KMP change history — not updating resignations, appointments, or cessations that occurred mid-year
• Leaving DSC registration/renewal until the last day, causing last-minute filing failures when the DSC turns out to be expired or not properly registered on the MCA portal
• Treating it as a "zero-activity, so skip it" filing — annual return filing is mandatory even for companies with no business activity during the year

Frequently Asked Questions

Is MGT-7 mandatory even if my company had no business activity during the year?

Yes. Every registered company must file its annual return every year regardless of whether it conducted any business, as long as it remains registered with the ROC and has not been struck off.

What is the difference between MGT-7 and MGT-7A?

Both serve the same purpose — reporting the company's annual return to the ROC — but MGT-7A is a simplified, shorter version meant specifically for small companies and OPCs, while MGT-7 is the full-format version for all other companies. Verify your company's "small company" classification each year, since it can change based on capital and turnover.

What happens if I miss the 60-day deadline after my AGM?

You can still file, but an additional fee typically applies on top of the normal ROC fee, and this additional fee generally increases the longer the delay continues. Please verify the current additional fee structure on mca.gov.in, since it is revised periodically.

Do I need a Company Secretary to certify my annual return?

Certification by a practising Company Secretary through Form MGT-8 is generally required for listed companies and for companies crossing certain paid-up capital or turnover thresholds. For companies below these thresholds, self-certification by a director (and company secretary, if the company has one) is generally sufficient. Verify current threshold limits with a compliance professional.

Can I file MGT-7 before I have filed my financial statements (AOC-4)?

You can technically file them in either order, but since MGT-7 data (like capital and shareholding) should be consistent with what is disclosed in your financial statements, it is generally good practice to finalize your financials and file AOC-4 first, or at least ensure both filings carry matching figures.

What if my company did not hold an AGM this year?

The annual return must still be filed within 60 days from the date on which the AGM should have been held, along with appropriate disclosure of the fact that the AGM was not held, subject to the specific provisions applicable to your company type. Certain categories of companies have relaxations around AGM requirements — check applicability for your company.

Who signs Form MGT-7 on behalf of the company?

The form is digitally signed by a director of the company, and in applicable cases, also certified by a company secretary in practice or a company secretary employed by the company, depending on the company's classification and size.

Can the annual return be revised after filing?

Once a form is successfully processed on the MCA portal, revising it is not straightforward and generally requires filing an application for rectification with the ROC, along with justification. It is far simpler to double-check all data carefully before submission and pre-scrutiny.

Not sure which filings your company owes? Use Legal Suvidha's free compliance check or talk to us.

Why Founders Choose Legal Suvidha

For 14 years we have taken founders end-to-end — from choosing the right structure and incorporating, to first-year compliance, funding readiness, and ongoing ROC/GST/tax filings — so you never have to switch providers as you grow.

• One team for the whole journey — start, launch, post-launch and every annual filing after.
• Fixed, all-inclusive pricing — professional plus government fees itemised, no hidden charges.
• A dedicated CA/CS who owns your case and does not disappear after payment.
• 6,000+ founders served, 4.9/5 rating, DPIIT-recognised, 100% online.

Talk to a Legal Suvidha expert today for a free consultation and an exact, transparent quote on WhatsApp (8130645164).