MGT-7A
What MGT-7A means, how it works, a worked example, the mistakes we see and the questions founders ask.
DefinitionMGT-7A is the abridged annual return that small companies and One Person Companies file with the MCA within 60 days of the AGM (or its due date for an OPC) in place of MGT-7.
Introduced in 2021, MGT-7A trims the annual return for companies that qualify as small, meaning paid-up capital up to ₹4 crore and turnover up to ₹40 crore, and for all OPCs. It still reports the registered office, business activities, shareholders, directors, share capital and meetings, but with fewer schedules and no MGT-8 certification. The due date is 60 days after the AGM; an OPC, which holds no AGM, counts 60 days from 30 September. You meet it every year, usually in November, as the second half of the annual filing pair with AOC-4. What it means for you: most startups file MGT-7A for their first several years, and the ₹100 per day late fee without a cap applies just as it does to MGT-7. Once you cross a threshold, you switch to the full MGT-7.
How MGT-7A works
MGT-7A was introduced in 2021 so that small companies and One Person Companies would not fill the full annual return built for large ones. A small company is a private company with paid-up capital up to ₹4 crore and turnover up to ₹40 crore, as the limits stand since September 2022; holding and subsidiary companies, and companies under a special Act, are excluded from the definition even if they fit the numbers.
The abridged return keeps the parts that matter for a small company: the registered office, business activities, shareholding, directors and meetings, and drops the schedules on remuneration and indebtedness detail. It is filed within 60 days of the AGM (or, for an OPC, of the adoption of accounts), with the same ₹100 per day additional fee as MGT-7.
Whether a company is small is tested every year on the latest audited figures. A company that crosses either limit files MGT-7 for that year and, if it falls back below, returns to MGT-7A the next.
An OPC in Hyderabad with one member and ₹1 lakh paid-up capital adopts its accounts on 20 September. Its MGT-7A is due within 60 days, by 19 November, and lists the sole member, the nominee on record and the two board meetings the single director recorded. The whole form takes a few hours to prepare once the register of members is current.
Mistakes we see with MGT-7A
- Checking only paid-up capital and missing that turnover crossed ₹40 crore, which takes the company out of MGT-7A for that year.
- Leaving the register of members out of date, so the shareholding in the return does not match the last PAS-3 or SH-4 transfer.
- Treating MGT-7A as a formality and filing it late; the ₹100 per day fee and the disqualification rule apply exactly as for MGT-7.
Last updated 19 October 2026. Checked against the MCA, GST, Income-tax and Trade Marks rules in force for October 2026.
Where you will meet this term
Questions founders ask about MGT-7A
Who can file MGT-7A?
Small companies and One Person Companies. A small company is a private company with paid-up capital up to ₹4 crore and turnover up to ₹40 crore that is not a holding company, a subsidiary or a company registered under a special Act.
Does MGT-7A need MGT-8 certification?
No. The MGT-8 certificate applies above ₹10 crore paid-up capital or ₹50 crore turnover, which a small company cannot reach.
What if my company grew past the small-company limits this year?
File the full MGT-7 for that year. If the next audited figures bring the company back within the limits, it files MGT-7A again.