How to File Form MGT-7A — Line-by-Line Guide for OPC & Small Companies

Form MGT-7A is the abridged annual return that a One Person Company (OPC) or a small company files with the Registrar of Companies every year under Section 92 of the Companies Act, 2013, read with Rule 11(1) of the Companies (Management and Administration) Rules, 2014. It was introduced for financial years from 2020-21 onwards. Every other company files the full Form MGT-7. This guide walks through MGT-7A step by step as it appears on the MCA V3 portal.

Who files MGT-7A

Only an OPC or a small company files MGT-7A. With effect from 1 December 2025, a small company is a company (other than a public company) with paid-up share capital of not more than Rs 10 crore and turnover of not more than Rs 100 crore as per the last financial statements, which is also not a holding or subsidiary company, not a Section 8 company, and not governed by any special Act. If the company does not meet every one of these conditions, it files MGT-7, not MGT-7A.

MGT-7A compared with MGT-7

• Who files — MGT-7A: OPC and small company. MGT-7: every other company.
• Certification by a Company Secretary in practice (Form MGT-8) — MGT-7A: not required. MGT-7: required for a listed company and for a company with paid-up capital of Rs 10 crore or more or turnover of Rs 50 crore or more.
• Signed by — MGT-7A: a director, and the Company Secretary if the company has one. MGT-7: a director and the Company Secretary, or a Company Secretary in practice where there is no CS.
• Level of detail — MGT-7A is an abridged version of MGT-7.

Keep these ready before you start

• MCA V3 login and the DSC of the signing director (and of the Company Secretary if the company has one).
• CIN and the financial year dates.
• The AGM date (for an OPC, the date by which the AGM would have been due).
• The list of members or shareholders, and any debenture holders, as at the financial year-end, in the prescribed Excel template.
• Share capital break-up and details of any transfers of shares or debentures during the year.
• Board meeting dates and each director's attendance; details of directors and KMP and any changes during the year.
• Turnover and net worth figures from the financial statements.
• Latitude and longitude of the registered office and a photograph of the registered office building.

Step 1: registration and other details of the company

• CIN — enter it and click Prefill; name, registered office, email, incorporation date and category fill in automatically. Check them.
• Company email — editable.
• Type of company — this should show OPC or small company; if it does not, MGT-7A is the wrong form.
• Financial year — from and to dates, and whether this is an original or a revised filing.
• Registered office — address on record, latitude and longitude, and a photograph of the building.
• Registrar and Transfer Agent — details and the SRN of the RTA appointment, if any (usually none).

Step 2: principal business activities

Enter the number of business activities and, for each, the main activity group code and description, the business activity code and description, and the percentage of turnover it contributes. The codes are NIC-based.

Step 3: holding, subsidiary, associate and joint venture companies

A genuine small company has none, because a company with a holding or subsidiary is excluded from the definition. For an OPC, give the number and details of any associate companies through the template — name, CIN, nature of relationship and percentage held.

Step 4: share capital, debentures and other securities

• Equity and preference share capital — authorised, issued, subscribed and paid-up: number of shares, nominal value per share and total amount, at the beginning and end of the year; plus any unclassified share capital.
• Break-up of paid-up share capital — by class, and physical versus demat.
• Transfers of shares or debentures during the year — date, number, ledger folio, transferor and transferee, through the prescribed template. Enter only transfers that took place during the year being reported.
• Debentures and other securities — outstanding at year start and year end, nominal value and total.
• Turnover and net worth of the company.

Step 5: members, debenture holders and shareholding pattern

• Number of members at the beginning and end of the year (for an OPC this is one).
• Number of debenture holders at the beginning and end of the year.
• Promoters' shareholding and public shareholding — number of shares and percentage; the percentages must total 100.

Step 6: directors, key managerial personnel and meetings

• Composition of the Board — for each director: name, DIN, designation, date of appointment, whether executive or non-executive, and number of equity shares held.
• Changes in directors and KMP during the year — name, DIN or PAN, designation, nature of change (appointment, resignation or cessation) and date.
• Meetings — number of meetings of members and of the Board and its committees held during the year, with dates and attendance (strength, number attending and percentage).
• Remuneration of directors and KMP — gross salary, commission, sitting fees, others and total; and total remuneration as a percentage of net profit. For many small companies and OPCs this is nil or modest.

Step 7: penalties, compounding and disclosures

State whether any penalty or punishment was imposed on the company, its directors or officers during the year, and whether any offence was compounded. If yes, give the name of the court or authority, the date of the order, the person concerned, the offence, the penalty or punishment, and details of any appeal. Also confirm that the company has made the required compliances and disclosures.

Step 8: certification and attachments

• List of shareholders or members as at the financial year-end, in the prescribed Excel format; for an OPC, the single member.
• List of debenture holders, if any.
• Optional — the AGM extension approval letter and any other supporting document.
• Declaration by the director — that the return states the facts correctly and completely and that the company has complied with the applicable provisions; enter the DIN and designation.
• Digital signature — of a director, and of the Company Secretary if the company employs one. No MGT-8 or practising-CS certification is required.

Due date for MGT-7A

• Small company — within 60 days of the actual AGM date.
• OPC — within 60 days of the date by which the AGM should have been held, that is 60 days after the end of six months from the close of the financial year; for a year ending 31 March, on or about 28 November.
• AGM extension granted — the 60 days run from the extended date.
• FY 2024-25 — the MCA relaxation allowed filing without additional fee up to 31 January 2026.

Fees for filing MGT-7A

The normal fee depends on the company's nominal share capital:

• No share capital, or capital below Rs 1,00,000: Rs 200.
• Rs 1,00,000 to under Rs 5,00,000: Rs 300.
• Rs 5,00,000 to under Rs 25,00,000: Rs 400.
• Rs 25,00,000 to under Rs 1,00,00,000: Rs 500.
• Rs 1,00,00,000 or more: Rs 600.

Penalty for not filing MGT-7A

Late MGT-7A attracts an additional fee of Rs 100 per day of delay, with no upper limit. Under Section 92(5), the company and every officer in default are also liable to a penalty of Rs 10,000, and for continuing failure a further Rs 100 for each day, subject to a maximum of Rs 2,00,000 for the company and Rs 50,000 for each officer in default. Under Section 164(2), failure to file annual returns for any continuous period of three financial years disqualifies every director from reappointment there and from appointment in any company for five years.

CCFS 2026: one-time fee relief for pending filings

The Companies Compliance Facilitation Scheme, 2026 lets a company clear pending filings — MGT-7, MGT-7A, AOC-4 and its variants, ADT-1, FC-3 and FC-4 — by paying the normal fee plus only 10% of the additional fee, with immunity from penalty for those defaults. The reduced fee is calculated automatically at the payment stage on V3. The window opened on 15 April 2026 and, after extensions, currently closes on 15 September 2026; check the latest MCA circular before relying on the date.

Related reading

See How to file Form AOC-4 for the financial-statements filing that goes alongside the annual return, and the Company Annual Compliance Checklist for how MGT-7A fits with AOC-4, ADT-1 and DIR-3 KYC. For hands-on help, see our company annual compliance service.