Companies Act · source-checked form guide
MGT-7: annual return for companies other than OPCs and small companies
The annual return records year-end ownership, management and compliance, with separately identified filing-date details.
Which version and who acts?
Substituted form effective 14 July 2025; FY2025–26 example for a public company.
Company; actual director and company secretary/practising company secretary sign as prescribed; qualifying returns require section 92(2) certification.
G.S.R.358(E), physical PDF pp35–48, especially year-end/filing-date distinction p35 and certification pp45–47.
Completed field illustration
Fictional example — not for filing. A fictional unlisted public company prepares its original FY2025–26 annual return after the AGM on 30 September 2026. It has 100,000 fully paid ₹10 equity shares, no preference shares and 25 members. A public company is not treated as a small company merely because it is small in size.
| Prescribed field / block | Completed fictional entry |
|---|---|
| I CIN / FY / annual filing | Synthetic CIN; 01/04/2025–31/03/2026; Original. |
| I Name / address at year end and filing | Aurelia Demonstration Limited (fictional); unchanged 1 Example Lane, Delhi 110001 in both columns. |
| I Office photograph / location | Real filing requires actual external building/name photograph and correct coordinates; no fake photograph supplied. |
| I Class / category / sub-category | Public; limited by shares; Indian non-government. |
| AGM date / extension | 30/09/2026; no extension. |
| Capital block | 100,000 equity shares × ₹10 = ₹10,00,000 paid up; no preference shares. |
| Members / directors | 25 members at 31/03/2026; 3 directors assumed throughout the year. |
| XI–XII Compliance / penalties | Model assumes no exceptions or penalties; actual registers/orders must be reviewed. |
| XV Certification / XVI designated person | Apply section 92(2)/Rule 11(2) threshold independently; identify the actual Rule 9(4) designated person, not a fictitious certified opinion. |
| Declarations | Not signed. No DSC, certification, SRN, filing or approval has occurred. |
The named fields illustrate this scenario. The official reference contains the additional applicable fields, schedules, attachments and declarations. Synthetic identifiers are not valid input for a live filing. No signature, certification, authority action or successful filing is represented.
Check the dates, amounts and legal branch
- 100,000 × ₹10 = ₹10,00,000. A public company does not qualify under section 2(85).
- Section 92(4): 30 September +60 days =29 November 2026, subject to any actual applicable extension.
- The 2025 MGT-7 includes certification particulars/text. A selected-field model does not issue MGT-8 certification or replace a practising secretary’s work.
Prepare, submit and retain the evidence
- Reconcile year-end registers, ownership, business, meetings and officers; keep filing-date changes separately.
- Choose MGT-7 versus MGT-7A from actual company status; test certification separately and identify the designated person.
- Use the current electronic return and required member template, obtain actual signatures/certification and preserve submitted records.
Download the right reference and sample
Official prescribed referenceFilled sample: fictional field illustrationThe reference preserves the complete official source document. Use the physical PDF page locators above to find this form; adjacent forms and amendment provisions may share a page. The sample is a static educational model, not an MCA utility, statutory approval or executed filing.
Related guide: Secretarial filing workflow
Primary authorities and exact locators
- G.S.R.358(E), physical PDF pp35–48, especially year-end/filing-date distinction p35 and certification pp45–47.
- Companies Act, 2013: the sections expressly identified in the form and explanatory workflow; source copy, read with the specific later rules linked here.
- G.S.R.880(E), physical PDF p2, Rule 2(1)(t): paid up ₹10 crore and turnover ₹100 crore, effective publication 1 December 2025; section 2(85) exclusions remain.
Questions readers ask
What does this PDF complete?
It illustrates the named prescribed fields with fictional facts. The real statutory document must include every applicable field and annexure, supported by actual records and authorised verification.
Does downloading the sample create a filing or approval?
No. Follow the specific preparation and submission steps above. The actual portal acknowledgement, authority decision or signed professional report is separate evidence.