Central regulation
MGT-7 / MGT-7A — Annual Return Filing
Companies must file their annual return in Form MGT-7 within 60 days of AGM. Small companies and OPCs file the abridged MGT-7A. The return covers shareholding pattern, directors, debt, indebtedness, and members.
Definition
Companies must file their annual return in Form MGT-7 within 60 days of AGM. Small companies and OPCs file the abridged MGT-7A. The return covers shareholding pattern, directors, debt, indebtedness, and members.
- SourceCompanies Act, 2013 — Section 92 read with Rule 11, Companies (Management & Admin) Rules 2014 — Section 92mca.gov.in
What it means in practice
MGT-7 / MGT-7A — Annual Return Filing is administered by Ministry of Corporate Affairs (MCA). The obligation is grounded in Companies Act, 2013 — Section 92 read with Rule 11, Companies (Management & Admin) Rules 2014 (Section 92).
Listed/large companies need CS certification (MGT-8). MGT-7A introduced 2021 for small companies & OPCs.
- SourceCompanies Act, 2013 — Section 92 read with Rule 11, Companies (Management & Admin) Rules 2014 — Section 92mca.gov.in
Triggers (applicability predicates)
These predicates are evaluated by Compliance Radar's applicability engine against a business profile to decide whether this rule applies.
ownership IN ['pvt_ltd','ltd','opc']
Deadlines and penalty
Cadence: annual — next action: 2026-11-29
Penalty for default: Rs 100/day per company plus Rs 100/day per officer in default.
Citations
- SourceCompanies Act, 2013 — Section 92 read with Rule 11, Companies (Management & Admin) Rules 2014 — Section 92mca.gov.in