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.

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Definition

SourceCompanies Act, 2013 — Section 92 read with Rule 11, Companies (Management & Admin) Rules 2014 · Section 92
mca.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 92
mca.gov.in

Triggers (applicability conditions)

Compliance radar in LuckPanda checks these conditions against a business profile to decide whether this rule applies.

ownership IN ['pvt_ltd','ltd','opc']

Deadlines and penalty

Cadence: Every year · Annual renewal
Next due: Upcoming Next due 29 Nov 2026 (in 49 days)
Penalty for default: Rs 100/day per company plus Rs 100/day per officer in default.

The next date is worked out from today (India time) and the rule's statutory schedule; extensions notified by the government are not reflected.

Citations

SourceCompanies Act, 2013 — Section 92 read with Rule 11, Companies (Management & Admin) Rules 2014 · Section 92
mca.gov.in