When is Form MGT-7 filed?
Form MGT-7 is filed with the Registrar within 60 days of the annual general meeting. A meeting held on 30 September is due on 29 November. The due date is not 29 November when the meeting is held on another day.
No. The return is due 60 days after the annual general meeting. A meeting on 30 September is due on 29 November.
When do the 60 days start?
Section 92(4) starts the 60 days on the date of the meeting. If no annual general meeting is held, the 60 days start on the date the meeting should have been held. For a financial year that ended on 31 March 2026, the ordinary last day for the meeting was 30 September 2026. A company that held the meeting that day files MGT-7 by 29 November 2026. The Registrar may extend the time for holding the meeting, other than the first meeting, by up to three months. The approval for that extension is attached. The return states the company’s registered office, its principal business, its shares and members, its meetings, and the remuneration of its directors and key managerial personnel. The other annual filings are on the private-company compliance page.
Who files MGT-7A instead?
A one person company files Form MGT-7A. A small company files Form MGT-7A. A small company has paid-up share capital up to ₹4 crore and turnover up to ₹40 crore. The older limits of ₹2 crore and ₹20 crore are not the current test. A one person company does not hold an annual general meeting. Its annual return is due 60 days after the financial statements are deemed adopted. Those dates are on the OPC compliance page.
| Company | Annual return |
|---|---|
| One person company | Form MGT-7A |
| Small company | Form MGT-7A |
| Any other company | Form MGT-7 |
When is a practising company secretary required?
A director signs the return with a digital signature. A company secretary in practice certifies it in Form MGT-8 only where rule 11(2) requires that certificate. The rule covers a listed company, a company whose paid-up share capital is ₹10 crore or more, and a company whose turnover is ₹50 crore or more. A company below those lines does not attach MGT-8. The certificate states that the return discloses the facts correctly and that the company has complied with the Act.
What is the penalty?
The filing carries the government fee. A delay draws an additional fee. That fee table is not restated here. Section 92(5) is separate. The company and every officer in default are liable to a penalty of ₹10,000. A continuing failure adds ₹100 for each day, subject to a maximum of ₹2 lakh for the company and ₹50,000 for an officer. A small company and a one person company have that penalty halved under section 446B. They file MGT-7A, and the penalty is still the penalty for failing to file the annual return.
Frequently asked questions
Four questions cover 29 November, a small company, certification, and the penalty.
Is 29 November always the due date?
No. The return is due 60 days after the annual general meeting. A meeting on 30 September is due on 29 November. An earlier meeting makes an earlier due date. A year with no meeting is counted from the date the meeting should have been held.
Does a small company file MGT-7?
No. A small company and a one person company file Form MGT-7A. A small company has paid-up capital up to ₹4 crore and turnover up to ₹40 crore. Both limits apply.
Must every MGT-7 be certified by a company secretary?
No. Certification in Form MGT-8 by a company secretary in practice applies to a listed company, a company with paid-up share capital of ₹10 crore or more, or a company with turnover of ₹50 crore or more.
Is the additional fee the section 92 penalty?
No. A delay draws an additional government fee on the filing. Section 92(5) is a separate penalty: ₹10,000, and ₹100 for each further day, capped at ₹2 lakh for the company and ₹50,000 for an officer.
Sources
The annual return is section 92 of the Companies Act, 2013. It is filed within 60 days of the annual general meeting. Rule 11(2) of the Companies (Management and Administration) Rules, 2014 requires Form MGT-8 where the company is listed or crosses the stated capital or turnover.