The annual return — Form MGT-7, or the simplified MGT-7A for OPCs and small companies — records who owns and governs the company: shareholding, directors, meetings and the year’s changes. It is due within 60 days of the AGM: 28 November 2026 for a 30 September 2026 AGM. It is filed after AOC-4, and the ₹100-per-day late fee has no cap.
The big news for this season: the small-company definition doubled-plus on 1 December 2025 — paid-up capital up to ₹10 crore and turnover up to ₹100 crore now qualify. Far more companies will file the lighter MGT-7A for FY 2025-26 than last year. CapEasy prepares and files the annual return with the correct form.
Transition caution: the new ₹10 crore / ₹100 crore thresholds govern FY 2025-26 returns (filed late 2026). FY 2024-25 returns still classified on the old ₹4 crore / ₹40 crore limits — older articles printing 4/40 are describing the previous season.
MGT-7 or MGT-7A — which one is yours
- MGT-7A: OPCs and small companies — now paid-up capital ≤ ₹10 crore AND turnover ≤ ₹100 crore (both conditions must hold).
- MGT-7: everyone else — and always, regardless of size: public companies, holding companies, subsidiaries, section 8 companies and companies under special Acts.
- V3 checks eligibility against your latest AOC-4 figures — filing the wrong form invites a refile demand.
- LLPs file Form 11 and Form 8, never MGT-7.
Due date for FY 2025-26
60 days from the AGM: 28 November 2026 for the 30 September outer date. An OPC computes 60 days from its deemed AGM due date — 26 November 2026. If no AGM was held, the return is still due within 60 days of the date it ought to have been held, with reasons attached.
What goes in and what gets attached
- Shareholding pattern with gender-wise shareholder counts, directors and KMP, meetings held, and changes during the year.
- Shareholder list as the V3 Excel template.
- A photograph of the registered office showing the building exterior and the company’s name board with the registered address — a real resubmission ground when it does not clearly show both.
- MGT-8 (certification by a practising CS) — only for MGT-7 filers that are listed, or have paid-up capital of ₹10 crore or more, or turnover of ₹50 crore or more. MGT-7A never needs MGT-8.
- Signing: a director plus the company secretary (a practising CS where none is appointed). An OPC director signs MGT-7A alone.
Fees and the ₹100/day meter
Normal fee is the ₹200–₹600 authorised-capital slab; the additional fee is ₹100 per day, uncapped — the same regime as AOC-4, and the other half of what the CCFS-2026 amnesty discounts for past years until 31 August 2026.
| Authorised share capital | Normal filing fee |
|---|---|
| Less than ₹1,00,000 | ₹200 |
| ₹1,00,000 – ₹4,99,999 | ₹300 |
| ₹5,00,000 – ₹24,99,999 | ₹400 |
| ₹25,00,000 – ₹99,99,999 | ₹500 |
| ₹1,00,00,000 or more | ₹600 |
How to file on MCA V3
- File AOC-4 first — V3 validates the annual return against it, and reversing the order triggers rejection.
- Log in to MCA V3 → Company e-Filing → Annual filing forms → MGT-7 or MGT-7A.
- Complete the web form in absolute rupees; attach the shareholder-list Excel, the registered-office photograph and MGT-8 where applicable.
- Affix the director’s DSC plus the CS/practising-CS DSC where required.
- Submit, pay against the SRN, and keep the acknowledgement.
Verified against the Companies Act, 2013 / LLP Act, 2008, MCA rules and circulars as of 31 July 2026. Your exact position depends on your entity and any circulars MCA issues — we confirm it for you, and always recommend checking the official MCA portal. CapEasy is a private consultancy and is not affiliated with any government authority. This page is a guide, not legal advice.