Who Requires to File the MGT 7 Form?

Irrespective of its company type (public or private) all companies registered in India must file the MGT 7 form every year. This e-form needs to be filed by the company in order for its annual return.

Consequences of not Filing the MCA MGT 7 Form, and Where to Download the form from

If a company fails to file the MGT 7 form on time, it shall face a penalty amount of Rs. 100 per day as a default. The imposed penalty was strikingly increased from 2018. So, it is recommended to file an annual return in this form before the last day is approached.

The MGT 7 form can be conveniently downloaded from MCA portal under the “Annual filing e-forms” category.

Form Filing Fees for MGT 7

The determination of the amount of fees to be filed for the annual return of a company is decided by the nominal share capital of the company. The MGT 7 form filing fee begins from Rs. 200 with a Share Capital of less than 1,00,000.

The fee amount also boosts with a rise in the share capital of the company. This fee must be paid by the company while filing the annual return MGT 7 with the ROC. The companies that do not have any share capital, the form fee is Rs.200.

A list depicting nominal share capital and fee applicable is given below:

MGT Form -7 Late Filing Fees:

A company is obliged to pay an additional fee as penalty along with the normal fee in case of any delay. The late fee stands at INR 100 per day.

The Objectives of Filing MGT 7 e-Form

One of the major objectives of filing the form is for annual return however, it also contains other particulars as similar to appear in the closing of the financial year. These particulars contain details of:

• Financial obligations of the company, the shares, securities and shareholding patterns of the company, bonds.
• Primary business activities, registered office, details of its holdings, subsidiary and associate companies.
• The members and debenture-keepers, in addition to changes associated with them since the end of the last financial year.
• The directors, promoters, and crucial managerial personnel, accompanied with changes associated with them since the end of the last financial year.
• Payments of directors and principal managerial personnel.
• Meetings of members, the Board and its different committees, along with attendance details.
• Data of penalty or punishment charged upon the company, its directors, and facts of the composition of offences and appeals made against such penalty or punishment
• The issues related to the certification of compliance and disclosures as maybe specified.

Attachments Needed to File the MGT 7 Form

The MGT 7 form can be filed by scanning few documents under the attachment head. The attachment head which is provided at the end of the form, requires the following attachments:

• Approval letter for the augmentation of AGM
• List of investors/ Shareholders, debenture holders
• List of Directors
• MGT-8 copy if applicable
• Optional Attachment(s), if any

Due Date for Filing the MGT 7 MCA Form

• A company needs to file for the form within 60 days of the Annual General Meeting date.
• For the FY 2024-25, the due date for filing the form is November 29,2025.
• The last date to file the form for the FY 2023-24 without penalty was 7th November, 2024.
• The last date to conduct the annual general meeting falls on or before the 30th day of September after the closing of every financial year.

Guide to File the MGT 7 Form

Registration and More Details

(i) CIN Number of the Company

(ii) Financial Year

a. Financial year for which the annual return is being filed (from date) (DD/MM/YYYY)

b. Financial year for which the annual return is being filed (to date) (DD/MM/YYYY)

c. Type of Annual filing

• Original
• Revised

d. SRN of MGT-7 filed earlier for the same financial years

(iii) Registered office

a. Photograph of the registered office of the Company that depicts the external building and the name clearly visible

b. Permanent Account Number (PAN) of the company

c. e-mail ID of the company

d. Telephone number with STD code

e. Website

(iv) Date of Incorporation (DD/MM/YYYY)

(v) Shares and Class of Company

(a) Class of Company (as on the financial year end date)

(b) Category of the Company (as on the financial year end date)

(c) Sub-category of the Company (as on the financial year end date)

(vi) Either the company is having share capital (as on the financial year end date)

(vii) Shares listed/unlisted

(a) Whether shares are listed on recognized Stock Exchange(s)

(b) Data of stock exchanges where shares are listed

(viii) Number of Registrar and Transfer Agent

(ix) AGM Details

(a) Whether Annual General Meeting (AGM) held

(b) If yes, date of AGM

(c) Due date of AGM

(d) Whether any extension for AGM granted

(e) If yes, mention the Service Request Number (SRN) of the GNL-1 application form filed for extension

(f) Extended due date of AGM after grant of extension (DD/MM/YYYY)

(g) Specify the reasons for not holding the