MGT-7 Filing

MGT-7 Filing India is governed by the Companies Act, 2013, specifically Section 92 which mandates every company to file an annual return. The format and procedure are prescribed under Rule 11 of the Companies (Management and Administration) Rules, 2014. The MGT-7 form is the standard form for annual return filing for companies other than one-person companies (OPCs) and small companies.

The Ministry of Corporate Affairs (MCA) is the governing body for MGT-7 Filing India. All filings are done electronically through the MCA21 portal at www.mca.gov.in. The portal provides access to the MGT-7 form, payment gateway, and tracking of filing status.

The process for MGT-7 Filing India involves the following steps:

1. Prepare the annual return: Compile details of shareholders, directors, changes in share capital, and other required information.
2. Certify the return: The annual return must be signed by a director and certified by a practicing company secretary (CS) or a chartered accountant (CA) in practice.
3. Log in to MCA portal: Use the company's digital signature certificate (DSC) to log in.
4. Fill MGT-7 form: Enter the required data in the online form.
5. Attach documents: Upload the certified annual return and other attachments as required.
6. Pay fee: Pay the prescribed fee online.
7. Submit: File the form and receive an acknowledgment.

The primary form for MGT-7 Filing India is MGT-7 itself. Additionally, the following forms may be required:

• MGT-8: Certificate by a company secretary in practice (for companies requiring audit of annual return).
• AOC-4: Filing of financial statements (often filed simultaneously).
• Form 20B: For companies not required to file MGT-7 (e.g., OPCs and small companies file MGT-7A).

Every company registered under the Companies Act, 2013, except one-person companies (OPCs) and small companies, must file MGT-7. OPCs and small companies file MGT-7A instead. The filing must be done within 60 days from the date of the Annual General Meeting (AGM).

The annual return must be filed within 60 days of the Annual General Meeting (AGM). The AGM itself must be held within 6 months of the end of the financial year. Therefore, the entire process from the end of the financial year to filing MGT-7 should be completed within 8 months. No specific timeline for court processing is applicable as this is an administrative filing.

The government fees for MGT-7 Filing India are prescribed by the MCA and vary based on the company's authorized share capital. Below is the fee structure:

Additional late filing fees apply if the form is filed after the due date.