Glossary · Compliance & filings
MGT-7 meaning
MGT-7 is the annual return a company files with the ROC under Section 92; small companies file MGT-7A. See what it contains, when it is due and common errors.
What does MGT-7 contain?
MGT stands for Management and Administration, the chapter of the Companies Act, 2013 that the form comes from. Where AOC-4 carries the money side of the year, MGT-7 carries the people and structure side. It includes:
- registered office, principal business activities and CIN;
- share capital, debentures and the shareholding pattern at year-end;
- changes in promoters, directors and key managerial personnel;
- details of board, committee and general meetings and attendance;
- remuneration of directors and KMP, and penalties or compounding, if any;
- holding, subsidiary and associate companies.
Who files MGT-7 and who files MGT-7A?
| Form | Who files | Certification |
|---|---|---|
| MGT-7A | Small companies and One Person Companies | Signed by director, and by a CS where applicable |
| MGT-7 | All other companies | Signed by director and CS; certified by a practising CS for companies covered by Section 92(2) |
MCA's FAQ notes that the MGT-8 certificate is now embedded within MGT-7 for companies meeting the Section 92(2) criteria, rather than filed separately. Whether a company is a small company depends on paid-up capital and turnover limits defined in the Act and rules, which have been revised over time; confirm the current limits on the MCA website.
When is MGT-7 due?
Under Section 92(4), the annual return is filed within 60 days of the annual general meeting, or of the date by which the AGM should have been held, with the reasons if it was not held. Late filing attracts additional fees, and the Act also provides penalties for the company and its officers. Check current amounts on the MCA portal.
How do MGT-7 and AOC-4 deadlines line up?
Illustrative example. A company holds its AGM on 28 September. AOC-4 is due 30 days later, on 28 October. MGT-7 is due 60 days later, on 27 November. During the year the company appointed one director and allotted shares, so the shareholding and director details in MGT-7 must match the DIR-12 and PAS-3 already filed. A mismatch here is one of the most common reasons a form is sent back.
A ROC compliance assistant for CS practices can pre-fill the company's known details from its record, validate DIN, PAN, CIN and dates on entry, and keep both AGM-linked due dates on one dashboard with days left. The professional still reviews the return and files it.
What mistakes are common in MGT-7?
- Annual return vs annual filing. "Annual filing" usually means AOC-4 plus MGT-7 together; the annual return is only MGT-7.
- Stale shareholder lists. Transfers and allotments during the year must be reflected.
- Wrong form. A company that has crossed the small company limits files MGT-7, not MGT-7A.
- Meeting dates that do not match minutes. Keep the minutes book open while filling the form.
The papers to collect are in the ROC filing document checklist, and the due dates sit on the ROC compliance calendar.
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Where this shows up in our work. AutoROC: Clients raise ROC requests; the assistant picks the MCA e-Form, pre-fills it and collects what’s missing. Book a 30-minute working session with an engineer.
Questions
What is MGT-7 in company law?
MGT-7 is the annual return a company files with the Registrar of Companies under Section 92 of the Companies Act, 2013. It records shareholding, directors, KMP, meetings and other company details for the financial year.
What is the difference between MGT-7 and MGT-7A?
MGT-7A is a shorter annual return for small companies and One Person Companies. All other companies file MGT-7, and those covered by Section 92(2) need certification by a practising Company Secretary.
What is the due date for MGT-7?
The annual return is due within 60 days of the AGM, or of the last date on which the AGM should have been held. Confirm the date and any additional fees on the MCA portal.