Within 60 days of the AGM
Due date
₹100 per day — NO CA
Late fee
N/A
Interest
Who must file
All companies. Small companies and OPCs use MGT-7A.
Due date rule
Within 60 days of the AGM. Small companies and OPCs file MGT-7A (simplified form). Typical due date: 28 November.
Late fee and interest
| Aspect | Scenario | Consequence → |
|---|---|---|
| Late fee (with liability) | — | ₹100 per day — NO CAP. |
| Interest on unpaid tax | — | N/A |
| Law reference | — | Companies Act 2013 Section 92 |
| Who files | — | All companies. Small companies and OPCs use MGT-7A. |
| Frequency | — | Annual |
About MGT-7 / MGT-7A (Annual Return)
Annual return of the company (shareholders, directors, share capital) filed with the ROC within 60 days of AGM
Law reference
Companies Act 2013 Section 92
Frequently asked questions
When is MGT-7 / MGT-7A (Annual Return) due?▾
Within 60 days of the AGM. Small companies and OPCs file MGT-7A (simplified form). Typical due date: 28 November.
What is the late fee for MGT-7 / MGT-7A (Annual Return)?▾
₹100 per day — NO CAP. Interest: N/A
Who must file MGT-7 / MGT-7A (Annual Return)?▾
All companies. Small companies and OPCs use MGT-7A.