Form MGT-7A: Abridged Annual Return for OPCs and Small Companies
MGT-7A is the shorter annual return for OPCs and small companies (paid-up up to ₹10 crore, turnover up to ₹100 crore). Due 60 days after the AGM.
Short answer
Form MGT-7A is the abridged annual return for One Person Companies and small companies. Since 1 December 2025, a small company is a private company with paid-up capital up to ₹10 crore and turnover up to ₹100 crore, excluding holding, subsidiary and Section 8 companies. It is due within 60 days of the AGM, or for an OPC 60 days from the due AGM date.
- Due date
- 60 days from AGM or due AGM date
- Filed by
- OPCs and small companies
- Fee
- ₹200 to ₹600 by nominal capital
- Late fee
- ₹100 per day of delay
- Signed by
- Company secretary, or a director if none
- Law
- Section 92, Companies Act 2013; Rule 11, Management and Administration Rules
Who can use MGT-7A
MGT-7A was introduced to reduce paperwork for the smallest companies. It is available to OPCs and to small companies as defined in Section 2(85). G.S.R. 880(E), effective 1 December 2025, raised the small company limits to paid-up capital not exceeding ₹10 crore and turnover not exceeding ₹100 crore, up from ₹4 crore and ₹40 crore.
Holding companies, subsidiary companies, Section 8 companies and companies governed by a special Act cannot be small companies, whatever their size. A private company that is a subsidiary of another company must therefore use MGT-7.
Due date for small companies and OPCs
A small company holds an AGM and files MGT-7A within 60 days of it. With an AGM on 30 September 2026, the deadline is 29 November 2026. If the AGM is held earlier, say on 15 September, the deadline is correspondingly earlier, so count from the actual meeting date.
An OPC does not need to hold an AGM. Its return is due within 60 days from the date by which an AGM would otherwise have been due, which works out to 29 November 2026 for FY 2025-26. Check the size test against the figures for the financial year being reported.
How MGT-7A differs from MGT-7
MGT-7A asks for fewer details. It skips several disclosures that apply to larger companies and focuses on basic data: registered office, capital, shareholding, directors, meetings and remuneration. The signing rule is also simpler.
Under the proviso to Section 92(1), the annual return of an OPC or small company is signed by the company secretary or, where there is no company secretary, by a director. A practising company secretary's signature is not needed for that purpose.
| Point | MGT-7A | MGT-7 |
|---|---|---|
| Who files | OPCs and small companies | All other companies |
| Signed by | CS, or a director if none | Director and CS, or practising CS if none |
| Late fee | ₹100 per day | ₹100 per day |
MGT-8 and the new thresholds
MGT-8 certification by a practising company secretary applies to listed companies and companies with paid-up capital of ₹10 crore or more or turnover of ₹50 crore or more. With the higher small-company limits, a small company with turnover between ₹50 crore and ₹100 crore may now file MGT-7A yet still meet the MGT-8 turnover test. Practitioners have flagged this as an open question, so confirm the position with your company secretary before filing.
Fees, penalties and common mistakes
The normal fee is ₹200 to ₹600 based on nominal capital, with ₹100 per day of delay and no cap. Section 92(5) penalties apply, but Section 446B halves penalties for small companies, OPCs and start-ups, subject to a maximum of ₹2 lakh for the company and ₹1 lakh for an officer. The additional fee is not reduced.
Common mistakes include using MGT-7A when the company is a subsidiary, testing the small-company limits on the wrong year's figures, and leaving out share transfers made during the year. Refogo's partner professionals can file MGT-7A as part of annual compliance for a fixed fee.
Step by step
- 1Test eligibility
Confirm OPC status or small-company limits and that the company is not a holding or subsidiary company.
- 2Hold the AGM
Small companies hold the AGM; OPCs pass resolutions instead.
- 3Compile data
Collect shareholding, director details, meetings and transfers for the year.
- 4Fill MGT-7A on V3
Enter the details and attach the shareholder list if required.
- 5Sign and file
CS or director signs with DSC; pay the fee within 60 days.
Related services
Sources
- CalcGuru: MGT-7 and MGT-7A for FY 2025-26 (due dates, MGT-8, Section 92(5) penalties)
- Companies (Registration Offices and Fees) Rules, 2014: annexure of fees as amended (ca2013.com)
Written by the Refogo Editorial Team from the official sources above and checked on 2026-10-31. Laws, rates and due dates change, and authorities often extend deadlines, so confirm your own case with a qualified professional. This is general information, not legal or tax advice. Read our editorial policy or report an error to support@refogo.com.
Common questions
Can a subsidiary file MGT-7A?
No. Holding and subsidiary companies are excluded from the small-company definition, so they file MGT-7.
What are the new small company limits?
From 1 December 2025, paid-up capital up to ₹10 crore and turnover up to ₹100 crore.
Who signs MGT-7A?
The company secretary, or a director where the company has no company secretary.
Is the ₹100 per day late fee reduced for small companies?
No. Section 446B halves penalties, but the ₹100 per day additional fee applies in full.