MGT-7A Filing Guide: Simple Questions and Answers

Answer

MGT-7A is the annual return under section 92 of the Companies Act, 2013. It reports the company's registered office, business activities, share capital, shareholders, meetings, director remuneration and penalties as at the year-end. AOC-4 files the financial statements under section 137. An OPC or small company files both every year.

Where to check

The MCA filing history for the same financial year.

Common mistake

Filing AOC-4 does not complete the annual return.

Answer

Only a One Person Company or a small company. Every other company — including a public company, a holding or subsidiary company, a section 8 company or a company governed by a special Act — files the full MGT-7. MCA's system treats a company as small only if it is an Indian private company, not a section 8 company, not a holding or subsidiary company, with paid-up capital up to ₹10 crore and turnover up to ₹100 crore.

Where to check

The class and small-company status shown on MCA, and the company's group structure.

Common mistake

Being a private company, or having Udyam (MSME) registration, does not by itself make a company "small".

Answer

From 1 December 2025 (notification G.S.R. 880(E)), a small company's paid-up capital must not exceed ₹10 crore and its turnover must not exceed ₹100 crore. Both limits must be met. Turnover is measured from the profit and loss account of the immediately preceding financial year (section 2(85)). MCA's FAQ says small-company status is checked as on the date the form is filed. See small company definition.

Where to check

Paid-up capital and turnover in the latest approved financial statements.

Common mistake

Do not use authorised capital instead of paid-up capital, and do not check only one limit.

Answer

MCA keeps a small-company flag that updates only after AOC-4 (or the annual return) is approved. MCA's FAQ says: if the company has newly become a small company, file AOC-4 first (with professional certification); once approved, the flag changes and MGT-7A opens. If a small company became a holding or subsidiary company during the year, file AOC-4 first to update its status and then file MGT-7.

Where to check

AOC-4 approval status and the holding/subsidiary details entered in AOC-4.

Common mistake

Do not file the annual returns for different years out of order — MCA asks for sequential filing when the status changes.

Answer

Register of members and debenture holders as at the year-end, share allotment and transfer records, Board and general meeting minutes with attendance, register of directors, remuneration records, the approved AOC-4, AGM notice and minutes (not for an OPC), GNL-1 approval if the AGM was extended, the registered office's latitude and longitude, a current photograph of the registered office, and any penalty or compounding orders.

Where to check

That each record is the final signed version.

Common mistake

Do not fill details from memory or an old shareholder list.

Answer

No. Nil means you have checked and there is nothing to report. If a register or order is missing, get it first and note in your working file what is pending.

Where to check

The registers and filing history.

Common mistake

A blank register is not proof that nothing happened.

Answer

Tick a NIL option (for transfers, remuneration or penalties) only after confirming there is nothing to report. Enter 0 for a genuinely zero number. Leave a field blank only if it is optional or switched off. For a share class that did not exist at the year-end, MCA asks you to delete the block in the web form or leave the values blank in the offline Excel — not to type zero.

Where to check

The instruction kit note for that field.

Common mistake

Never enter a made-up figure to pass validation.

Answer

Mostly, yes — the annual return shows particulars "as they stood on the close of the financial year". But some fields ask for "as on filing date" (name and registered office now), "at the beginning of the year", "since closure date of last financial year" (transfers) or the date of a meeting.

Where to check

The exact label of each field.

Common mistake

Do not use today's details where the year-end is asked for, or the reverse.

Answer

Section 92(4) requires the annual return within 60 days of the AGM, or, if no AGM was held, within 60 days of the date by which it should have been held, with a statement of reasons. An OPC holds no AGM; the common practice is to count 60 days from 30 September (six months after a 31 March year-end), which gives 29 November. MCA's instruction kit does not state a separate OPC date, so filing earlier is safer.

Where to check

AGM minutes, the AGM due date and any GNL-1 extension.

Common mistake

Do not invent an AGM date for an OPC.

Fictional example: a small company with a 31 March 2026 year-end holds its AGM on 25 September 2026. MGT-7A is due by 24 November 2026. If it did not hold the AGM by the due date of 30 September 2026, the return is due by 29 November 2026 with the reasons.

Answer

The normal fee depends on nominal share capital: ₹200 below ₹1 lakh, ₹300 from ₹1 lakh to below ₹5 lakh, ₹400 from ₹5 lakh to below ₹25 lakh, ₹500 from ₹25 lakh to below ₹1 crore, ₹600 for ₹1 crore or more, and ₹200 for a company without share capital. A late return attracts ₹100 per day with no upper limit. The portal counts the 60 days from the earlier of the AGM date and the AGM due date (or extended due date).

Where to check

The fee at the payment stage.

Common mistake

Holding a late AGM does not move the fee clock.

Answer

No. The additional fee is automatic. A penalty under section 92(5) is imposed by an order: ₹10,000 plus ₹100 per day of continuing default, up to ₹2 lakh for the company and ₹50,000 for each officer in default. Not filing annual returns or financial statements for three continuous years exposes directors to disqualification under section 164(2).

Where to check

Any adjudication notice received.

Common mistake

Paying the fee does not cure every default. Report actual orders in the penalty section.

Answer

Both are allowed. In the online form, several tables (associates, meetings, transfers, shareholder list) are filled through macro-enabled Excel templates downloaded from within the form. In the offline version, you submit basic details first, download an Excel file, fill it, and upload it; prefilled fields stay locked. Meeting dates in Excel must be in DD/MM/YYYY format, and your computer's date setting should match.

Where to check

That Excel macros are enabled as the template instructs.

Common mistake

Do not rename columns or remove protected parts of a template.

Form field I(i) Corporate Identity Number (CIN); I(ii)(a) and (b) Financial year for which the annual return is being filed (From date / To date)

What it means

The company's CIN and the period the return covers.

What to enter

The CIN of the OPC or small company and the exact financial-year dates. The From date cannot be before incorporation, and the period cannot exceed 15 months and 1 day.

Where to check

AOC-4 for the same year.

Common mistake

Enter the year the return covers, not the year you file it.

Form field I(ii)(c) Type of Annual Filing; I(ii)(d) SRN of MGT-7A/MGT-7 filed earlier for the same financial years

What it means

Original is the first return for the year. Revised replaces an earlier return.

What to enter

Original in normal cases. MCA allows Revised only where the earlier return for the same year was filed with "AGM held" as No; you then enter that return's approved SRN. If the earlier return said Yes, MCA's FAQ says to ask the ROC to mark it defective and then file a fresh return.

Where to check

MCA filing history.

Common mistake

Seeing a Revised option does not mean any filed return can be replaced.

Form field I(iii) Name of the company (as on filing date / as on the financial year end date); Registered office address (as on filing date / as on the financial year end date)

What it means

The form shows both today's and the year-end details.

What to enter

The "as on filing date" fields are prefilled and locked. The "as on the financial year end date" fields are prefilled but editable — correct them if the name or office changed after the year-end.

Where to check

Name-change and INC-22 records with their dates.

Common mistake

Do not show a post-year-end change in the year-end column.

Form field Latitude details (as on filing date); Longitude details (as on filing date)

What it means

Map coordinates of the registered office.

What to enter

If MCA already has them, they are prefilled and locked. Otherwise enter the coordinates of the registered office building in decimal degrees, read from a map pin placed on the building.

Where to check

The registered office location on a map.

Common mistake

Do not guess, and do not use a consultant's office.

Form field Photograph of the registered office of the Company showing external building and name prominently visible

What it means

A current photo proving the office exists, as section 12(3)(a) requires the name and address to be displayed outside.

What to enter

MCA's FAQ says the photograph is mandatory and must be the latest one, showing the external building with the company's name and address prominently visible. Attach it as PDF or JPG up to 2 MB. In a multi-storey building, take a photograph that meets section 12(3)(a) — for example the name board at the office entrance together with the building.

Where to check

That the name board is readable in the image.

Common mistake

A logo alone, a blurred board or an old photo is not enough.

Form field Company details such as Income-tax PAN, e-mail ID, telephone number, website and date of incorporation (as shown on your form)

What it means

Basic company identifiers, mostly prefilled.

What to enter

Check each against records. The email cannot be changed through the form; MCA's FAQ says to change it through the company business user's Profile update. Enter a website only if the company has one.

Where to check

PAN card of the company and certificate of incorporation.

Common mistake

Do not enter a director's PAN or invent a website.

Form field I(v)(a) Class of Company; I(v)(b) Category of the Company; I(v)(c) Sub-category of the Company (as on the financial year end date)

What it means

Private or public; limited by shares or guarantee; Indian non-government company and so on.

What to enter

MCA prefills today's status but lets you edit it. Select the status as on the year-end. MCA's FAQ gives the example of a company converted from private to public after the year-end: it must select Private for that year.

Where to check

Incorporation and conversion records with their dates.

Common mistake

A later conversion does not change the year-end status.

Answer

Select the status that applied at the year-end: OPC if incorporated or converted as an OPC; small company only if it met the section 2(85) test. Answer "having share capital" from the memorandum. This answer opens the share capital and shareholding sections.

Where to check

Memorandum, certificate of incorporation and the small-company test.

Common mistake

One director does not make a company an OPC; a company limited by guarantee can also have share capital.

Form field I(viii)(a) Whether Annual General Meeting (AGM) held; (b) date of AGM; (c) Due date of AGM; (d) Whether any extension for AGM granted; (e) SRN of the GNL-1; (f) Extended due date of AGM after grant of extension

What it means

The same AGM details as in AOC-4.

What to enter

The actual AGM date (not after the due date, or the extended date if granted), the due date (within nine months of the year-end) and, if extended, the GNL-1 SRN — the extended date then fills from GNL-1. MCA requires these to match AOC-4 for the same year. An OPC holds no AGM and must not show one.

Where to check

AGM minutes and GNL-1 approval.

Common mistake

A fee waiver is not an AGM extension.

Form field I(viii)(g) Specify the reasons for not holding the same

What it means

Section 92(4) requires a statement of reasons when no AGM was held.

What to enter

The actual reason in plain words, with dates (for example, accounts not finalised because the audit was incomplete).

Where to check

Board minutes recording the reason.

Common mistake

Do not show a meeting that did not happen.

Form field II Number of business activities; Main Activity group code; Business Activity Code

What it means

MGT-7A uses MCA's activity list: a main activity group (a letter, such as J — Information and communication) and a two-digit business activity code (such as 62 — Computer programming, consultancy and related activities).

What to enter

The activities that actually produced turnover. Up to 15; MCA's FAQ says to add the rest as an optional attachment. Codes from last year's V3 MGT-7A prefill and can be changed. If turnover was zero, MCA's FAQ says to enter 0 activities.

Where to check

Revenue break-up and Annexure A of the instruction kit.

Common mistake

Do not copy objects from the memorandum that were never carried out, or use AOC-4's ITC/NPCS codes.

Form field % of turnover of the company

What it means

Each activity's share of total turnover.

What to enter

Activity turnover ÷ total turnover × 100. The percentages must add up to 100.

Where to check

Revenue ledger.

Common mistake

This is not the shareholding percentage.

Fictional example: turnover of ₹80,00,000 made up of ₹60,00,000 from software development (J / 62) and ₹20,00,000 from training (P / 85) gives 75% and 25%.

Form field III Particulars of associate companies (including joint ventures) (not applicable for OPC)

What it means

Companies over which this company has significant influence (at least 20% of voting power, or participation in business decisions under an agreement) or joint control. A small company cannot be a holding or subsidiary company, so only associates and joint ventures appear here.

What to enter

Through the Excel template (up to 2 MB): each associate's CIN or foreign registration number, name, relationship and percentage of shares held. Details prefill from last year's return if it was filed on V3.

Where to check

Investment register and agreements.

Common mistake

A shared director or a small investment does not make another company an associate.

Form field IV(i) Share capital — Authorized capital; Issued capital; Subscribed capital; Paid up capital

What it means

Authorised: the maximum allowed by the memorandum. Issued: offered by the company. Subscribed: taken up by shareholders. Paid-up: amount paid or credited as paid.

What to enter

Each amount for equity and preference shares separately, as at the year-end. Paid-up capital cannot exceed authorised capital at the year-end.

Where to check

Memorandum, SH-7 and PAS-3 filings, share-capital note.

Common mistake

These four amounts are not always equal.

Answer

No. MCA's FAQ says the authorised capital entered in MGT-7A does not update MCA's master data. File SH-7 (or INC-28 where an order applies) for that.

Where to check

The SH-7 approval for the increase.

Common mistake

Do not rely on the annual return to record a capital change.

Form field Number of classes; Class of shares; Number of equity / preference shares; Nominal value per share; Total amount

What it means

One block per class, such as equity shares of ₹10 each.

What to enter

Number of shares and nominal value for each capital column. The nominal value must be the same in every column of a class. If a prefilled class did not exist at the year-end (for example, created after year-end), delete its block in the web form; in the offline form leave its values blank, not zero.

Where to check

Register of members and SH-7 filings.

Common mistake

Shares do not form different classes just because different people hold them. A new class typed here does not create MCA's class-wise record — that needs SH-7 or PAS-3.

Form field Paid up capital (for a class with partly paid shares)

What it means

Shares on which only part of the face value has been paid.

What to enter

The face value in the issued and subscribed columns and the amount actually paid in the paid-up column. Paid-up must be more than zero but not more than shares × nominal value.

Where to check

Call records.

Common mistake

Do not show partly paid shares as fully paid.

Form field IV(i)(c) Total amount of unclassified shares

What it means

Authorised capital that the memorandum does not divide into equity or preference.

What to enter

Only if the memorandum truly leaves part of the authorised capital unclassified. This field may prefill from MCA records.

Where to check

Capital clause of the memorandum.

Common mistake

Do not use it to fill an unexplained gap.

Answer

For each class and each measure: opening balance + increases − decreases = closing balance. MCA updates its paid-up capital record from MGT-7A using the year-end as the event date, unless a later event form (such as a PAS-3 after the year-end) is already on record.

Where to check

Last year's return and this year's allotment records.

Common mistake

Do not include shares allotted after the year-end.

Answer

Shares actually allotted by rights issue and by bonus issue belong in their own rows of the capital movement, with the number of shares and amounts. Check them against AOC-4, PAS-3, the resolutions and the audited capital note.

Where to check

PAS-3 filings.

Common mistake

Do not merge rights and bonus issues.

Answer

Enter only shares actually allotted under each route, in their own rows, with any premium (the amount above face value). ESOP means employee stock option plan.

Where to check

PAS-3 and the ESOP or sweat-equity register.

Common mistake

An option not yet exercised is not an allotted share.

Answer

Each increase or decrease goes in its category at face value. A conversion of debentures or preference shares into equity reduces one balance and increases another — record both sides once.

Where to check

Conversion, SH-11 and INC-28 records.

Common mistake

The money paid in a buy-back is not the face value removed from capital.

Answer

Enter actual issues, reissues, redemptions and reductions of preference shares so that the closing balance agrees with the register.

Where to check

Preference share register and SH-7 for redemption.

Common mistake

Report preference changes even if equity did not change.

Form field IV(ii) Details of shares/Debentures Transfers since closure date of last financial year (or in the case of the first return at any time since the incorporation of the company) (not applicable for OPC) — NIL / Number of transfers

What it means

Transfers registered since last year's closing date (for the first return, since incorporation).

What to enter

Tick NIL only if no transfer was registered. Otherwise enter the number (above zero) and fill the transfer Excel template (up to 2 MB).

Where to check

Register of transfers and Board approvals.

Common mistake

Do not tick NIL if the register shows transfers.

Answer

In the template: date of registration of transfer, type of security, number transferred, amount per share, and the transferor's and transferee's details as the template requires.

Where to check

Transfer deeds (SH-4) and the register.

Common mistake

A transfer changes ownership, not total capital.

Form field Debentures — Non-convertible, Partly convertible, Fully convertible: number of units, nominal value per unit, total value; outstanding at the beginning of the year, increase, decrease, outstanding at the end of the year

What it means

Debentures are debt securities issued by the company.

What to enter

Units and values for each type, with the year's movement. If any are outstanding at year-end, the number of debenture holders cannot be zero.

Where to check

Debenture register and trust deed.

Common mistake

Do not keep showing debentures already converted or redeemed.

Form field Securities (other than shares and debentures) — type, number, nominal value, total nominal value, paid-up value, total paid-up value

What it means

Securities other than shares and debentures.

What to enter

Only securities actually issued and outstanding; for most small companies, none.

Where to check

Board records.

Common mistake

Do not repeat shares or debentures here.

Form field V(i) Turnover (as defined in the Companies Act, 2013)

What it means

Section 2(91): the gross revenue recognised in the profit and loss account from the sale, supply or distribution of goods or services during the year.

What to enter

Revenue from operations as audited. Other income such as bank interest is usually not turnover for a trading or service company. For a company whose business is lending or investing, follow how the audited accounts classify that income. Turnover can be zero only if no business activities were reported.

Where to check

Revenue from operations in the audited accounts.

Common mistake

Do not use total income automatically.

Form field V(ii) Net worth of the Company

What it means

Section 2(57) net worth.

What to enter

Paid-up capital + reserves created out of profits + securities premium + credit balance of profit and loss − accumulated losses − deferred and miscellaneous expenditure not written off. Exclude revaluation reserves, write-back of depreciation and amalgamation reserves. Use a minus sign if net worth is negative.

Where to check

The audited balance sheet; use the same figure as AOC-4 financial parameter 41.

Common mistake

Adding every reserve to capital does not always give legal net worth.

Fictional MGT-7A net worth calculation: paid-up capital ₹1,00,000; securities premium ₹0; general reserve ₹0; profit and loss debit balance (accumulated loss) ₹1,40,000. Net worth = 1,00,000 − 1,40,000 = −₹40,000.

Form field VI(a) Share holding pattern – Promoters; VI(b) Other than promoters (not applicable for OPC)

What it means

Section 2(69): a promoter is a person named as such in the annual return, or who controls the company's affairs, or on whose advice the Board is accustomed to act.

What to enter

Promoter holdings in VI(a) and others in VI(b), separately for equity and preference shares. These tables appear for a private company with share capital. Keep the promoter list consistent with earlier returns.

Where to check

Earlier annual returns and the register of members.

Common mistake

Every director or shareholder is not automatically a promoter.

Answer

Use each holder's verified status: individual or Hindu undivided family (HUF) resident in India, non-resident Indian (NRI), or foreign national. Use the rows the form provides.

Where to check

KYC and residence records.

Common mistake

An NRI individual is not a foreign company.

Answer

Choose the row matching the holder's legal status — central or state government, government companies, insurance companies, banks, financial institutions, foreign institutional investors, mutual funds, venture capital, bodies corporate or others. Count each holding once.

Where to check

The holder's registration documents.

Common mistake

Do not put an entity in "Others" when a specific row fits.

Answer

Enter the number of shares in each row. MCA's kit says each percentage is calculated automatically as that row's shares ÷ total shares of that class in both tables. Check the totals against the register.

Where to check

Register of members at year-end.

Common mistake

Do not mix equity and preference shares in one percentage.

Answer

Count holders from the register at year-end. For a private company's 200-member limit, joint holders count as one member (section 2(68)); apply the same approach unless the template states otherwise. The total must agree with the shareholder list.

Where to check

Register of members.

Common mistake

The number of folios, certificates or shares is not the number of shareholders.

Answer

MCA's FAQ says the gender-wise break-up of the number of shareholders is mandatory in MGT-7A (the gender column in the shareholder Excel is optional). Count individual shareholders by gender from KYC records, and follow the form's treatment for holders that are companies or other entities.

Where to check

Shareholder KYC records.

Common mistake

Do not guess gender from a name or place a company in a gender category.

Form field VI(c) Details of Foreign institutional investors' (FIIs) holding shares of the company

What it means

Shown only if an FII row has shares.

What to enter

Each FII's details and holding, up to 25 entries; more go in an optional attachment.

Where to check

Investor registration documents.

Common mistake

A foreign shareholder is not automatically an FII.

Form field VII Number of promoters, members, debenture holders — At the beginning of the year / At the end of the year

What it means

Counts on the first and last day of the year.

What to enter

The opening figure prefills from last year's closing figure and can be edited. Promoter and member rows cannot both be zero. The closing total must be at least the shareholder total in section VI.

Where to check

Register of members on both dates.

Common mistake

Today's register does not show the earlier dates.

Form field Attachments — List of shareholders, debenture holders (template "Details of Shareholder and Debenture holder")

What it means

The list of holders as at the year-end.

What to enter

Use MCA's template (a normal Excel or CSV is also accepted, up to 2 MB, per MCA's FAQ). Fill each holder's name, identity and address details, category, class of security and number held. The list will not appear in the generated PDF, but MCA stores the data.

Where to check

Register of members at year-end.

Common mistake

Do not use a list from a different date or alter the template's headings.

Answer

The table lists meetings held within the financial year. The AGM that adopts this year's accounts is usually held after the year-end, so it goes only in the AGM fields of Section I; last year's AGM (held during this year) goes in the table.

Where to check

Minutes with dates.

Common mistake

The two AGM dates are different on purpose.

Form field VIII(A) Members/Class/Requisitioned/NCLT/Court convened meetings

What it means

Every general meeting during the year.

What to enter

Through the Excel template: type of meeting, date (on or before the year-end), members entitled to attend, members attended and % of total shareholding. Include AGMs, EGMs (extraordinary general meetings), class meetings and requisitioned or tribunal-ordered meetings.

Where to check

Minutes of general meetings.

Common mistake

Do not leave out an EGM because the AGM is listed.

Answer

The members entitled to attend that meeting on its date, from the register.

Where to check

Register of members on the meeting date.

Common mistake

This can differ from the year-end count.

Answer

Members present in person or by proxy, from the attendance register. Attended cannot exceed entitled and must be above zero. The % of total shareholding (maximum 100) is the shares held by those present ÷ total shares × 100.

Where to check

Attendance register and proxy records.

Common mistake

The % of members present is not the % of shareholding represented.

Form field VIII(B) Board meetings

What it means

Board meetings held during the year.

What to enter

Through the Excel template: date, total directors on that date, number attended and % attendance. A small company or OPC is treated as compliant if it holds at least one Board meeting in each half of the calendar year, with at least 90 days between the two (section 173(5)); an OPC with only one director is exempt from this.

Where to check

Board minutes and attendance register.

Common mistake

Do not rely only on the summary in the Board's Report.

Answer

Directors in office on that meeting date, using appointment and cessation dates.

Where to check

Register of directors.

Common mistake

Do not use the year-end number of directors for every meeting.

Answer

Directors who attended ÷ directors on that date × 100.

Where to check

Attendance register.

Common mistake

A valid quorum does not mean 100% attendance.

Fictional example: 3 directors in office, 2 attended — 66.67%.

Form field VIII(C) Attendance of directors — Name of the director; Board Meetings - Number of Meetings which director was entitled to attend

What it means

Directors associated with the company as on the year-end, listed automatically.

What to enter

For each, the meetings held while they were in office. This cannot exceed the number of meetings held.

Where to check

Appointment and cessation dates.

Common mistake

Meetings before appointment are not "missed" meetings.

Answer

The actual number attended, from the attendance register.

Where to check

Attendance register.

Common mistake

Do not assume everyone attended every meeting.

Answer

Answer for the AGM date the form shows in that column, usually the AGM held during the financial year.

Where to check

AGM attendance record.

Common mistake

Do not answer for a different AGM.

Answer

Many sections are marked "not applicable for OPC" and are disabled. An OPC with a single director does not need Board meetings; an OPC's resolutions are recorded in the minutes book under section 122.

Where to check

OPC minutes book.

Common mistake

Do not invent meetings for an OPC.

Answer

Yes. Compare meeting dates with PAS-3, DIR-12, ADT-1, MGT-14 and other filings, and with the minutes.

Where to check

Filing history and minutes.

Common mistake

If dates differ for a valid reason, keep the explanation; do not change dates without checking.

Answer

Tick NIL only if no director or manager received or was owed remuneration for the year. Ticking NIL disables the tables.

Where to check

Payroll and the audited accounts.

Common mistake

No bank payment does not mean NIL if an amount was expensed or is payable.

Form field Number of Managing Director, Whole-time Directors and/or Manager whose remuneration details to be entered

What it means

MD: managing director. WTD: whole-time director.

What to enter

The number of such persons, then each one's name and designation. Up to 15 rows; more go in an optional attachment.

Where to check

Appointment resolutions.

Common mistake

Do not label every director an MD.

Answer

Total salary before deducting tax at source (TDS), from payroll.

Where to check

Payroll and Form 16.

Common mistake

Net salary credited to the bank is not gross salary.

Answer

Commission paid or payable to the director as part of remuneration for the year, as approved.

Where to check

Board or members' approval and the calculation.

Common mistake

Sales commission to outside agents does not belong here.

Answer

The rupee value the template asks for, using the valuation basis applied in the accounts.

Where to check

ESOP valuation report.

Common mistake

A rupee field needs a value, not the number of options.

Answer

Perquisites and other remuneration not in the earlier columns, supported by records.

Where to check

Payroll and perquisite working.

Common mistake

Repayment of a director's loan, or interest on it, is not remuneration.

Form field Number of other directors whose remuneration details to be entered

What it means

Directors who are not MD, WTD or manager.

What to enter

Their names, designations and amounts (such as sitting fees). If this table is used, at least one person must be entered.

Where to check

Sitting fee and payment records.

Common mistake

A payment can be remuneration even if it is not called salary.

Answer

Check totals per component, per person and in total against the audited managerial remuneration and AOC-4 field (e) Managerial remuneration.

Where to check

Audited remuneration note.

Common mistake

Total related-party transactions are not the same as director remuneration.

Form field Whether the company has made compliances and disclosures in respect of applicable provisions of the Companies Act, 2013 during the year (as worded on your form)

What it means

A statement that the company complied with the Act during the year.

What to enter

Yes only if checks confirm it. If a requirement was missed, answer No and explain.

Where to check

Compliance calendar, filings and minutes.

Common mistake

Paying additional fees does not erase a missed deadline.

Answer

Briefly: the requirement missed, what happened, the date or period, and what has been done to correct it.

Where to check

The records behind each statement.

Common mistake

Do not write a general statement the records do not support.

Form field Penalty and punishment – details thereof — NIL

What it means

Formal penalty or punishment orders against the company, directors or officers.

What to enter

NIL only after confirming there is no such order.

Where to check

Notices and orders received.

Common mistake

An additional filing fee is not a penalty order.

Form field Details of penalties / punishment imposed on company/directors/officers

What it means

Particulars of each order.

What to enter

Name of the company, director or officer; court or authority; date of order; Act and section; details of the penalty; and appeal details. Up to 15 rows.

Where to check

The order itself.

Common mistake

A proposed penalty in a show-cause notice is not an imposed penalty.

Answer

Details of any appeal filed against the order and its current status.

Where to check

Appeal filing and hearing records.

Common mistake

Filing an appeal does not cancel the order.

Form field Details of compounding of offences

What it means

Compounding settles an eligible offence on payment of an amount under an order.

What to enter

Name, authority, date of order, Act and section, particulars of the offence and the compounding amount.

Where to check

The compounding order.

Common mistake

Paying an additional fee is not compounding.

Form field Declaration under Rule 9(4) of the Companies (Management and Administration) Rules, 2014

What it means

Rule 9(4) requires every company to designate a person responsible for giving the Registrar information about beneficial interest in shares (who has an interest in shares, which can differ from whose name is registered). Until someone is designated, rule 9(5) treats the company secretary, or if none the managing director or manager, or if none every director, as designated.

What to enter

The designated person's name, designation and the identifier asked for (DIN, PAN or membership number).

Where to check

The Board resolution designating the person.

Common mistake

The consultant filing the form is not automatically the designated person.

Answer

The number and date of the Board resolution authorising the signatory.

Where to check

Board minutes.

Common mistake

Do not invent or backdate a resolution.

Form field Declaration — To be digitally signed by; Designation (Director / Company Secretary); DIN of the director or membership number of the company secretary

What it means

The proviso to section 92(1) says 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.

What to enter

The company secretary's membership number if the company has one; otherwise a director's DIN. Under insolvency or liquidation, only the IRP, RP or liquidator signs. The DSC must be registered on MCA against that DIN or membership number.

Where to check

Register of KMP and the signatory's MCA profile.

Common mistake

The professional who prepares the return does not become its signatory.

Answer

Usually not. Rule 11(2) requires certification by a practising company secretary in Form MGT-8 for a listed company or a company with paid-up capital of ₹10 crore or more or turnover of ₹50 crore or more. A small company can now have turnover up to ₹100 crore or paid-up capital of exactly ₹10 crore, so some small companies fall in both groups. MGT-7A has no MGT-8 section; MCA's FAQ says such a company may attach the certified MGT-8 as an optional attachment. See MGT-8 applicability.

Where to check

Turnover and paid-up capital in the approved financial statements.

Common mistake

Filing the abridged return does not by itself settle whether MGT-8 applies.

Form field Optional attachment(s) - if any

What it means

Extra documents the form cannot capture.

What to enter

Use it for an MGT-8 where applicable, business activities beyond 15, remuneration or penalty rows beyond 15, FIIs beyond 25, or an explanation. Up to five files of 2 MB each.

Where to check

That each attachment agrees with the return.

Common mistake

An optional attachment cannot replace a required template or fix a wrong answer.

Answer

Company, financial year, AGM date, AGM due date and extended date (MCA requires these to match), turnover, net worth, year-end paid-up capital, capital changes and director remuneration. The shareholder list should match the register.

Where to check

Both forms side by side.

Common mistake

Fields based on different dates — such as AOC-4's authorised capital "as on date of filing" — can differ correctly.

Answer

Yes. A change after the year-end (name, office, class, a new share class) makes today's master data differ from the year-end facts. MCA lets you edit the year-end name, office, class, category and sub-category, and delete share classes that did not exist at the year-end.

Where to check

Records for both dates.

Common mistake

Do not change a correct year-end fact to match today's master data.

Answer

Use the template downloaded from the current form, keep its structure, enable macros as instructed, enter dates as DD/MM/YYYY (and set your computer's date format the same), and fix the rows named in the error file. Each template is limited to 2 MB.

Where to check

The error text file generated by the portal.

Common mistake

Do not remove protected parts or rename columns.

Answer

Check figures, dates, selected options and attachments in the PDF (the shareholder list will not appear in it). Check that the DSC is valid, registered against the DIN or membership number entered, and that the person's role is updated in their MCA profile.

Where to check

The PDF and the signatory's MCA profile.

Common mistake

Never use another person's DSC.

Answer

Re-check the date basis, the small-company flag, the AGM dates in AOC-4, and the prefilled share-class data. Save each section before moving on and use only one MCA tab. If the data is right, raise an MCA ticket with screenshots of the error (without exposing personal data).

Where to check

The exact error message.

Common mistake

Do not enter false data to pass validation.

Answer

No. Upload the signed PDF within 15 days of the SRN and pay within 7 days of upload (or the due date plus 2 days, whichever is earlier), or the SRN is cancelled. MGT-7A is then taken on record automatically (STP) — MCA does not review it, and there is no resubmission.

Where to check

SRN status and the acknowledgement.

Common mistake

Because there is no review, mistakes stay on the public record.

Answer

Only in limited cases. A Revised return is allowed where the original said "AGM held: No". Otherwise MCA's FAQ says to ask the ROC to mark the earlier form defective and then file a fresh return. Revising accounts (section 130 or 131) and revising an annual return are different processes.

Where to check

The status of the earlier SRN.

Common mistake

Do not file a duplicate return for the same year.

Answer

The company qualifies for MGT-7A, AOC-4 is approved, the year is right, registers and minutes support every entry, templates are complete, the photograph is current, MGT-8 is attached where needed, and the signatory is authorised with a valid DSC.

Where to check

This page, section by section.

Common mistake

The portal accepting the form does not prove the facts are correct.