1. Certificate of Incorporation

2. PAN Card of the company

3. Financial statements (Balance Sheet and P&L)

4. Details of shareholders and shareholding pattern

5. List of directors and KMPs with DIN

6. Board meeting and AGM resolutions

7. Register of Members

8. MGT-8 (for companies requiring CS certification)

9. Copy of Board Report

10. Digital Signature Certificate (DSC) of authorized director

Usually takes 2-4 working days if all documents are available.

• Preparation of Documents: Gather financial statements and shareholder details.

• Drafting of Annual Return: Fill in the details as per MGT-7 structure.

• Certification (if required): Get MGT-8 certified by a practicing company secretary.

• Digital Signature: Sign the form using DSC.

• Upload to MCA Portal: Log in and upload the filled MGT-7 form.

• Payment of Fees: Pay applicable ROC filing fee online.

• Acknowledgment: Keep the SRN and acknowledgment for record.

1️⃣ Who is required to file Form MGT-7?

All companies registered under the Companies Act, 2013 must file MGT-7 annually, except for small companies and certain exempted entities.

2️⃣ What is the due date for filing MGT-7?

• For most companies: Within 60 days from the date of AGM
• For OPCs: Within 180 days from the end of the financial year

3️⃣ What is the difference between MGT-7 and MGT-7A?

• MGT-7 is for regular companies
• MGT-7A is an abridged version for OPCs and small companies

4️⃣ Is certification by a company secretary required?

Yes, if the company has:

• Paid-up capital of ₹10 crore or more, or
• Turnover of ₹50 crore or more,
  then a practicing CS must certify MGT-8, which is filed along with MGT-7.

5️⃣ What happens if I miss the deadline?

A penalty of ₹100 per day is levied for late filing, with no upper limit.

6️⃣ Is MGT-7 applicable to LLPs?

No, LLPs must file Form 8 and Form 11. MGT-7 applies only to companies under the Companies Act.

7️⃣ Can MGT-7 be revised after submission?

No, MGT-7 cannot be revised once filed. Ensure all information is correct before submission.

8️⃣ Can a professional file the return on my behalf?

Yes, authorized professionals like Chartered Accountants, Company Secretaries, and Cost Accountants can prepare and file MGT-7.

9️⃣ What is MGT-8 and when is it required?

MGT-8 is a compliance certificate issued by a practicing company secretary and is mandatory for certain larger companies.

🔟 How can I track my MGT-7 filing status?

Use the SRN number received after filing to track status on the MCA Services portal.

🔒 Who Must File MGT-7?

• Private Limited Companies
• Public Limited Companies
• One Person Companies (OPC) (applicable via Form MGT-7A for small companies/OPCs)

📅 Due Dates

ailure to comply with the MGT-7 filing requirements results in strict penal consequences under the Companies Act, 2013.

💰 Late Filing Fee

• ₹100 per day of delay

• No maximum limit (i.e., fine can accumulate endlessly if ignored)

Illustration:
If a company delays filing by 30 days, the penalty would be ₹3,000 (30 × ₹100)

🧾 Penalty for Non-Filing

If MGT-7 is not filed at all:

• The company is considered non-compliant

• Penalty on Company: ₹50,000 and up to ₹5,00,000

• Penalty on Officers in Default (e.g., directors): ₹50,000 + ₹100 per day continuing up to ₹5,00,000

👮‍♂️ Other Consequences

• Disqualification of Directors under Section 164(2)

• Legal prosecution for repeated default

• MCA may flag the company as “defaulting” or “non-active”

• Cannot file other forms until MGT-7 is filed