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State-specific compliance

MGT-7 / MGT-7A — Annual Return Filing in Assam

How MGT-7 / MGT-7A — Annual Return Filing applies to a business operating in Assam, with the state-level authority, citations and the next deadline.

Definition

MGT-7 / MGT-7A — Annual Return Filing as it applies to businesses operating in Assam. 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 92
    mca.gov.in

What it means in practice

MGT-7 / MGT-7A — Annual Return Filing is a central regulation that applies uniformly across India, including Assam. In Assam, the day-to-day administering authority and the office where filings are submitted will be the Registrar of Companies (RoC) with jurisdiction over Assam.

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

Does MGT-7 / MGT-7A — Annual Return Filing apply to your business in Assam?

FacetConditionApplies
State coverageCentral regulation: applies in all states and union territories
Sector coverageApplies across all sectorsDepends
Entity typeEntities of type: Private limited company, Public limited company, One person companyDepends

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

Related

MGT-7 / MGT-7A — Annual Return Filing in other states