MGT-7 and MGT-7A Annual Return: Small Company and OPC Checklist
The annual return is a snapshot of company governance and ownership as at financial year-end. It should match registers, share capital, director records and filings — not just the latest cap table spreadsheet.
For broader context, see the Companies Act, MCA and Startup Compliance Hub.
Section 92 base
Section 92 states that every company shall prepare an annual return in the prescribed form containing particulars as they stood on the close of the financial year.
For the connected rule, example or next step, see One Person Company Annual Compliance: OPC-Specific MCA Checklist.
Annual return data pack
| Data area | Control |
|---|---|
| Registered office and principal activities | Match master data and business records. |
| Shares, debentures and other securities | Reconcile with registers and PAS-3 filings. |
| Members and debenture holders | Match register of members and transfers. |
| Promoters, directors and KMP | Check DIN status, appointments and cessations. |
| Indebtedness and penalties/compounding | Validate with finance and secretarial records. |
For the connected rule, example or next step, see LLP Form 11 Annual Return: Partner and Contribution Data Checklist.
Small company / OPC angle
- Confirm eligibility before choosing annual return form route.
- Check paid-up capital/turnover thresholds from current law and master data.
- Do not rely on last year's status automatically.
- Reconcile with AOC-4 financial statement data.
- Keep board/shareholder approvals and registers ready.
Finin2min warning
Official sources used
This article is intentionally source-limited to official MCA / India Code material. Verify final filing positions with the latest Act, Rules, MCA forms and portal advisories before publishing.
- India Code: Companies Act, 2013 — Section 92 Annual Return
- India Code: Companies Act, 2013 — Section 39 Allotment of Securities
- India Code: Companies Act, 2013 official PDF
FAQs
It requires every company to prepare an annual return in the prescribed form containing financial year-end particulars.
Allotments affect share capital and membership data reported in the annual return.
No. Eligibility should be checked each year before using simplified routes.
Source and review trail
Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.
- Primary category
- Companies Act & MCA
- Official starting point
- www.mca.gov.in