MGT-7 Due Date
Annual Return Filing Guide
Understand the MGT full form, who must file the MGT-7 form, the statutory MGT-7 due date, information required, MGT-7 vs MGT-7A, filing process and consequences of delay.
What is the MGT-7 due date?
Under Section 92(4) of the Companies Act, 2013, a company must file its annual return with the Registrar within 60 days from the date of its AGM. If no AGM is held, the return is filed within 60 days from the date on which the AGM should have been held, together with the prescribed statement. For a company whose AGM is held on 30 September 2026, the 60-day period ends on 29 November 2026. The actual due date therefore depends on the company’s AGM date.
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MGT Full Form and What Is Form MGT-7?
MGT is the form-series prefix used for company management and administration filings. Form MGT-7 is the annual return prescribed under Section 92 of the Companies Act, 2013 read with Rule 11 of the Companies (Management and Administration) Rules, 2014.
The annual return is a year-end snapshot of important corporate information. It reports prescribed particulars relating to the registered office, principal business activities, securities and shareholding, members, promoters, directors and key managerial personnel, meetings and other compliance information.
MGT-7 is not the financial-statement form
MGT-7 is the annual return. Financial statements are filed separately in the applicable AOC-4 form. Both filings form part of the annual ROC compliance cycle.
Who Is Required to File MGT-7?
Every company must prepare and file an annual return in the prescribed form. The correct annual-return form depends on the company category.
| Company category | Annual return form |
|---|---|
| Companies other than OPCs and Small Companies | MGT-7 |
| One Person Companies and Small Companies | MGT-7A (abridged annual return) |
Before filing, confirm the company’s status for the relevant financial year rather than selecting the form only from its name or ownership pattern.
MGT-7 Due Date for FY 2025–26
The statutory rule is 60 days from the date on which the Annual General Meeting (AGM) is held.
Do not treat 29 November as a universal date. If the AGM is held earlier, the MGT-7 deadline also moves earlier. If an AGM extension or another special circumstance applies, the company should calculate the filing position from the legally applicable AGM timeline and verify current MCA instructions.
MGT-7 vs MGT-7A: Which Annual Return Should You File?
MGT-7 and MGT-7A serve the same annual-return framework but apply to different company categories.
Used for companies other than One Person Companies and Small Companies.
Prescribed for OPCs and Small Companies.
Both forms arise from the annual-return obligation under the Companies Act, 2013.
Using the wrong form can create filing errors and inconsistencies with MCA master data. Confirm the company classification before starting the annual return.
What Information Is Reported in the MGT-7 Form?
MGT-7 captures prescribed company information as it stood at the close of the financial year, along with relevant changes and compliance particulars.
Documents and Records Required for MGT-7 Filing
Prepare the annual-return data pack before opening the form so that shareholding, director and meeting information agrees with statutory records.
Corporate records
CIN/master data, registered-office details, MOA/AOA and current company particulars.
Shareholding records
Register of members, share capital details, transfers/allotments and year-end shareholder information.
Director & KMP records
DINs, appointments, resignations and details of key managerial personnel, where applicable.
Meeting records
AGM, Board and committee meeting dates, attendance and relevant statutory records.
Who Signs and Certifies Form MGT-7?
The annual return must be signed and, for prescribed companies, certified in accordance with Section 92 and the applicable rules.
The exact signing and certification requirement depends on the company category and applicable legal thresholds. Certain companies also require certification of the annual return by a company secretary in practice. Check the current MCA form instructions and company classification before submission.
Reconcile before signing
Share capital, shareholder data, directors, registered office, meeting dates and prior MCA filings should be reconciled before the form is digitally signed.
How to File MGT-7 on the MCA Portal
A clean annual-return filing starts with reconciled records and ends with successful submission, DSC authentication and payment.
Check whether MGT-7 or MGT-7A applies for the relevant financial year.
Match share capital, members, directors, KMP and company master data with statutory registers and prior filings.
Complete the prescribed annual-return particulars and required attachments.
Apply the required DSC and professional certification, where applicable.
Complete filing and payment on the MCA portal and retain the SRN and filed copy for records.
What Happens If MGT-7 Is Filed After the Due Date?
A delayed annual return can attract additional filing fees and statutory consequences under the Companies Act and applicable fee rules.
The financial impact depends on the period of delay and the law/rules in force when the filing is made. A company should therefore calculate the current MCA fee at the time of filing rather than relying on an old penalty chart.
MGT-7 Annual Return Filing Checklist
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How to Calculate the MGT-7 Due Date
The easiest way to calculate the deadline is to start with the company’s actual AGM date and count the statutory 60-day filing period.
Example: AGM held on 30 September 2026
AGM date: 30 September 2026 → MGT-7 filing period: 60 days → deadline: 29 November 2026. If the AGM is held on another date, calculate 60 days from that actual date.
Common MGT-7 Filing Mistakes to Avoid
Using a fixed calendar date
MGT-7 is AGM-linked. Calculate 60 days from the relevant AGM date instead of copying a generic compliance calendar.
Confusing MGT-7 with MGT-7A
OPCs and Small Companies use the abridged annual return MGT-7A; other companies use MGT-7.
Mismatch in shareholding
Year-end share capital and member data should agree with statutory registers and earlier MCA filings.
Waiting until the last day
DSC, attachments, professional certification or portal validation issues can delay submission.
MGT-7 Due Date and Annual Return FAQs
What is the full form of MGT?+
MGT is the form-series prefix used for management and administration filings under company law. Form MGT-7 is the prescribed annual return for companies other than OPCs and Small Companies.
What is Form MGT-7?+
MGT-7 is an annual return filed with the Registrar under Section 92 of the Companies Act, 2013 and the applicable rules.
What is the MGT-7 due date?+
MGT-7 is filed within 60 days from the date of the AGM. If no AGM is held, Section 92(4) links the filing period to the date on which the AGM should have been held.
What is the MGT-7 due date if AGM is held on 30 September 2026?+
The 60-day period ends on 29 November 2026.
Is 29 November the MGT-7 due date for every company?+
No. It is the result where the relevant AGM is held on 30 September. The actual MGT-7 deadline depends on the company’s AGM date and applicable legal circumstances.
Who is required to file MGT-7?+
MGT-7 is the annual return form for companies other than One Person Companies and Small Companies, which use MGT-7A.
What is the difference between MGT-7 and MGT-7A?+
MGT-7 is the annual return for companies other than OPCs and Small Companies. MGT-7A is the abridged annual return prescribed for OPCs and Small Companies.
Is MGT-7 compulsory every year?+
Companies are required to file an annual return for each financial year in the form applicable to their category.
Is MGT-7 the same as AOC-4?+
No. MGT-7 is the annual return, while AOC-4 is used for filing financial statements in the applicable form.
What information is included in MGT-7?+
It contains prescribed details including registered office, principal activities, securities, shareholding, members, promoters, directors, KMP, meetings and other annual-return particulars.
Does MGT-7 contain shareholder details?+
Yes. The annual return framework includes prescribed information about members, securities and shareholding.
Does MGT-7 contain director details?+
Yes. Prescribed details of directors and key managerial personnel and relevant changes are part of the annual return.
Can MGT-7 be filed before AOC-4?+
The forms have separate statutory timelines, but the underlying information should be consistent. Plan the annual filing sequence so that financial and corporate records reconcile.
What happens if MGT-7 is filed late?+
Delayed filing can attract additional filing fees and statutory consequences. Verify the current MCA fee rules for the actual delay period before submission.
Can MGT-7 be revised after filing?+
Do not assume that a filed annual return can simply be replaced. If an error is discovered, review the MCA process and professional advice applicable to the specific filing status.
Is DSC required for MGT-7 filing?+
MCA annual-return filing uses digital authentication. Ensure the authorised signatory’s DSC is valid and properly associated before submission.
Is professional certification required for MGT-7?+
Certification requirements depend on the company category and the provisions of Section 92 and applicable rules. Certain companies require certification by a company secretary in practice.
What should be checked before filing MGT-7?+
Reconcile company master data, share capital, shareholders, directors, KMP, meetings, registered office details, attachments and prior MCA filings.
Where is MGT-7 filed?+
MGT-7 is filed electronically through the Ministry of Corporate Affairs filing system.
Can CompanyJi help with MGT-7 filing?+
Yes. CompanyJi can assist with annual-return preparation, record reconciliation, form review, certification coordination and MCA filing support.
Need Help With MGT-7 Annual Return Filing?
CompanyJi can help confirm the correct form and due date, reconcile annual-return data, prepare MGT-7, coordinate certification where applicable and complete MCA filing.