Form MGT-7 / MGT-7A: Due Date FY 2025-26 & the New Small-Company Limits

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: 29 November 2026 for the 30 September outer date. An OPC computes 60 days from its deemed AGM due date — 29 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 15 September 2026.

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.

How this date is calculated (and why other sites say a day earlier)

The Companies Act sets this deadline as a number of days measured from an event — the AGM, the incorporation date, the board meeting. How those days are counted is not left to convention: section 9 of the General Clauses Act, 1897 governs it for every Central Act. Where a period runs from a day, that first day is excluded. Where it runs to a day, the last day is included.

So for a company holding its AGM on the statutory last date of 30 September 2026, the thirty days begin on 1 October, not on 30 September. Day 30 falls on 30 October 2026.

Many commercial compliance sites publish 29 October for the same fact. That comes from counting the AGM day itself as day one — inclusive counting, which section 9 rules out. It is a single day, and a single day is the difference between an on-time filing and ₹100 per day running from the first.

If your AGM is held earlier than 30 September, the deadline moves with it — thirty days from the day after your actual AGM. Our ROC due-date calculator does the arithmetic from your AGM date.

Primary sources

The dates and fees on this page are read off the statute and the MCA’s own published forms, not copied from other guides. You can check every one of them:

• General Clauses Act, 1897 — section 9 (commencement and termination of time)
• Companies Act, 2013 — full text (India Code)
• MCA — company forms and downloads
• MCA — official portal