What is the Annual Return?

Every company registered in India is required to file an Annual Return with the Registrar of Companies (ROC) under Section 92 of the Companies Act, 2013. This is a statutory document that gives a snapshot of the company’s ownership, management, and governance as of the close of the financial year — separate from the financial statements filed in Form AOC-4.

Form MGT-7 vs Form MGT-7A

The Ministry of Corporate Affairs (MCA) prescribes two versions of this return:

• Form MGT-7 — the standard, detailed annual return filed by most companies.
• Form MGT-7A — an abridged, simplified version introduced in 2021 for One Person Companies (OPCs) and Small Companies, with fewer disclosures and a lighter compliance burden.

Who Files Which Form

Form	Applicable To
MGT-7	Public companies, private companies (other than small companies), Section 8 companies, Nidhi companies, Producer companies
MGT-7A	One Person Companies (OPCs) and Small Companies

A Small Company, as recently redefined by the MCA (effective 1 December 2025), is a private company (other than a holding, subsidiary, or Section 8 company) whose:

• Paid-up share capital does not exceed ₹10 crore, and
• Turnover does not exceed ₹100 crore

(These limits were raised from the earlier ₹4 crore / ₹40 crore thresholds, bringing more companies into the simplified MGT-7A filing category.)

What These Forms Contain

MGT-7 covers, among other things:

• Registered office and principal business activities
• Shareholding pattern and changes in members
• Details of directors and key managerial personnel
• Indebtedness of the company
• Meetings held during the year
• Certification by a practicing Company Secretary (where applicable)

MGT-7A captures the same broad categories in a condensed format, with reduced disclosure requirements suited to smaller entities.

PCS Certification — Form MGT-8

Listed companies, and companies with paid-up share capital of ₹10 crore or more, or turnover of ₹50 crore or more, must have their annual return certified by a Company Secretary in Practice in Form MGT-8.

Due Date

The annual return must be filed within 60 days from the date of the Annual General Meeting (AGM). Since companies must hold their AGM within six months of the financial year end (i.e., by 30 September for a March year-end), the return is typically due by around 29 November each year — though this can shift if the AGM date changes.

Penalty for Non-Filing

Delayed filing attracts additional fees under the MCA’s fee schedule, which increase the longer the delay continues, along with potential penalties on the company and its officers under Section 92 for continued non-compliance.