MCA Form Guide
MGT-7A — Annual Return — OPC and Small Companies
Quick answer: Abridged annual return for OPCs and small companies. Simplified format with fewer disclosure requirements than MGT-7. Within 60 days of the AGM (or 60 days from December 31 for OPC, since OPC must hold its annual general meeting by December 31). Company: ₹100/day. Officer in default: ₹50/day. Same penalty structure as MGT-7.
Quick answer
This is the kind of filing that sits inside the yearly compliance rhythm. A practical approach is to prepare the support pack once, then reuse it for the next cycle. One Person Companies and small companies (PUC ≤ ₹50 Cr AND turnover ≤ ₹200 Cr as per MCA 2024 amendment). For most founders, the fastest way to stay compliant is to map the filing trigger, gather the documents once, and then submit with the correct digital sign-off.
Who must file
One Person Companies and small companies (PUC ≤ ₹50 Cr AND turnover ≤ ₹200 Cr as per MCA 2024 amendment).
When to file
Within 60 days of the AGM (or 60 days from December 31 for OPC, since OPC must hold its annual general meeting by December 31).
Penalty note
Company: ₹100/day. Officer in default: ₹50/day. Same penalty structure as MGT-7.
Filing portal
MCA portal at the official government filing system.
Evidence checklist
Financial statements, board approvals, and prior-year records usually matter most here.
How to file
- 1
Confirm whether MGT-7A is the correct filing for the event you are handling and that it matches the annual filing trigger.
- 2
Collect the supporting records that match MGT-7A: Financial statements, board approvals, and prior-year records usually matter most here.
- 3
Prepare the form in the MCA portal, validate the entries against the company records, and make any final corrections before signing.
- 4
Upload the signed form, pay the applicable fee, and save the SRN and acknowledgement for audit tracking.
- 5
Store the filing evidence with your statutory records so the next cycle is faster and easier to review.
What this form is used for
Abridged annual return for OPCs and small companies. Simplified format with fewer disclosure requirements than MGT-7. This is the kind of filing that sits inside the yearly compliance rhythm. A practical approach is to prepare the support pack once, then reuse it for the next cycle. The purpose is usually either annual disclosure, a one-off event filing, or a statutory update tied to corporate records or regulatory reporting.
FAQ and compliance context
Who usually files MGT-7A?
One Person Companies and small companies (PUC ≤ ₹50 Cr AND turnover ≤ ₹200 Cr as per MCA 2024 amendment).
What is the deadline for MGT-7A?
Within 60 days of the AGM (or 60 days from December 31 for OPC, since OPC must hold its annual general meeting by December 31).
What happens if MGT-7A is filed late?
Company: ₹100/day. Officer in default: ₹50/day. Same penalty structure as MGT-7.
Can the filing be tracked after submission?
Yes. Keep the SRN, acknowledgement, and final uploaded PDF in your records for audit and ROC follow-up.
Is MGT-7A a one-time or recurring filing?
This is a recurring filing — it must be filed every year (or every half-year / quarter, as specified) as long as the company remains in existence and meets the applicability criteria.
Which law or rule requires MGT-7A?
Section 92, Companies Act 2013 (proviso)
Why this one matters
If the due date is tied to the AGM, plan backward from the board calendar so the filings do not bunch up at the end.
Related resources