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MCAAnnual

MGT-7A Annual Return — FY 2025-26 (Small Companies and OPCs)

MGT-7A is the simplified annual return for small companies and OPCs for FY 2025-26. It must be filed within 60 days of the AGM — typically by 29th November 2026 if the AGM is held on 30th September. The form captures the company's shareholder composition, directors, registered charges, and key business activities.

Due Date

30 November 2026

Form

MGT-7A

Applicable To

Small companies (turnover <₹40 crore, paid-up capital <₹4 crore) and One Person Companies (OPCs)

Penalty for late filing

₹200/day per director for delay; no ceiling

MGT-7A vs MGT-7: What's the Difference?

| Feature | MGT-7 (Large Companies) | MGT-7A (Small Companies & OPCs) | |---|---|---| | Who files | All companies NOT classified as small/OPC | Small companies and OPCs | | Signatory | Signed by Director + CS (or Director + CS/CA if no CS) | Signed by Director (+ CS if applicable) | | Turnover limit | Above ₹40 crore | Below ₹40 crore | | Capital limit | Above ₹4 crore | Below ₹4 crore | | Intragroup transactions | Full disclosure required | Simplified | | Data requirement | Very detailed (all shareholders, charges, AGM, board meetings) | Simplified; fewer schedules |

What MGT-7A Captures

MGT-7A must report:

  • Company details: CIN, registered address, email, date of incorporation
  • Type of company: Private limited, OPC etc.
  • Share capital: Authorised, issued, subscribed, paid-up; any changes during the year
  • Shareholders as at 31st March 2026: Names, DIN/PAN, number of shares, % holding
  • Directors as at 31st March 2026 + changes during the year: Appointments, resignations, DIN, designation
  • Debentures / charges: Any outstanding charges registered with ROC
  • Turnover range: As per books (slab format)
  • Key compliance: Whether AGM held, whether accounts filed

Small company status is determined at the beginning of the financial year (1st April 2025 for FY 2025-26). If your company exceeded the threshold during the year, you still file MGT-7A for FY 2025-26 but must file MGT-7 from FY 2026-27 onwards.

Filing Timeline

For OPCs, there is no concept of an AGM. The annual return is due within 60 days of the end of the financial year — by 29th May 2026.

For small companies holding an AGM (by 30th September 2026): MGT-7A due by 29th November 2026 (60 days from AGM).

Many small companies miss the MGT-7A deadline because the form seems simple. But the penalties are the same as for large companies — ₹200/day per defaulting director.

Action Checklist

  • [ ] Confirm company qualifies as small company for FY 2025-26 (check turnover and paid-up capital thresholds)
  • [ ] Collect all shareholders' details (names, PAN/DIN, holdings) as at 31st March 2026
  • [ ] Note any changes in shareholders or directors during FY 2025-26
  • [ ] Confirm AGM was held (by 30th September 2026) and minute book is updated
  • [ ] Prepare MGT-7A on MCA portal with all details
  • [ ] Get director's digital signature (DSC) for signing
  • [ ] File MGT-7A by 29th November 2026 (60 days from AGM)

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