MGT-7 and MGT-7A Annual Return Due 29 November 2026, the second MCA deadline of the season.

• MGT-7A: One Person Companies and small companies (paid-up capital up to INR 4 crore and turnover up to INR 40 crore, as revised in 2022).
• MGT-7: all other companies, including most foreign-owned subsidiaries above the small-company limits.
• Listed companies and companies with paid-up capital of INR 10 crore or more or turnover of INR 50 crore or more need MGT-8 certification by a practising company secretary.

• Shareholding pattern at year end, including foreign holders and their percentages.
• Changes in shareholding and transfers during the year, which must match FC-GPR/FC-TRS filings for foreign holders.
• Directors and KMP, board and general meeting dates and attendance.
• Remuneration of directors and KMP, penalties and compounding during the year.
• Indebtedness and the number of members, debenture holders and other security holders.

• MCA additional fee: INR 100 per day of delay, no cap.
• Section 92(5) penalty: INR 10,000 on the company plus INR 100 per day, up to INR 2 lakh; INR 10,000 plus INR 100 per day on each officer in default, up to INR 50,000.
• Section 164(2): three continuing years of non-filing disqualifies directors for five years.

• Shareholding in MGT-7 does not match the register of members or the demat position under Rule 9B.
• Share allotments during the year without a matching PAS-3 on record.
• Foreign shareholder changes without the corresponding FEMA filing, which then shows up in buyer due diligence.
• Signing director's DIN deactivated after a missed DIR-3 KYC.

Last updated: 25 October 2026. Statutory dates can be extended by MCA or CBDT notification; check the latest circular before relying on a date.