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✓ Updated for FY 2026-27annual

MGT 7 Fee Calculator — Form MGT-7 Late Filing Fee & Penalty (FY 2026-27)

Estimate applicable statutory filing fees and late multipliers based on selected assumptions, 60-day AGM statutory deadlines, ₹100/day uncapped late fees, Form MGT-8 PCS certification, and Section 92(5) adjudication penalties on MCA V3. Always verify final challan values on MCA21 portal before filing.

📅 Due: Within 60 days of AGM
⚖️ Penalty: ₹100 per day additional filing fee
📋 Under: Section 92(1), Companies Act 2013 read with Rule 11(1)
⚡ Fast Statutory Summary • Section 92 & Rule 11

Form MGT-7 is the statutory Annual Return filed under Section 92(1) of the Companies Act, 2013 within 60 days of the AGM. Normal filing fees range from ₹200 to ₹600 under Table A based on nominal share capital. Delayed filing incurs a flat, uncapped additional fee of ₹100 per day on MCA V3, plus Section 92(5) civil adjudication penalties of ₹10,000 + ₹100/day.

✓ Section 92(4) Due Date: 60 Days from AGM (Standard: 29 Nov)•✓ Late Fee: ₹100/day Uncapped (Table B)•✓ Sec 92(5): ₹10,000 + ₹100/day (Co: ₹2L / Off: ₹50k Cap)•✓ Form MGT-8: Required if Capital ≥ ₹10 Cr or Turnover ≥ ₹50 Cr
MGT-7 Master EngineSection 92 & ₹100/day Uncapped Late Fee

Annual Return Fee & Due Date Calculator

Statutory Form Routing Advisory

This company qualifies as an OPC / Small Company and is eligible to file Form MGT-7A (Abridged Annual Return) under Rule 11.

AGM & Statutory Filing TimelinesSection 92(4): 60 Days from AGM
₹
Small Company & PCS Certification Engine (Sec 2(85))G.S.R. 880(E) Limits: ₹10 Cr / ₹100 Cr
0.10 Crore
0.50 Crore
Qualified Small Company (MGT-7A)Director & CS Signature OnlySection 446B 50% Penalty Relief
MGT-7 CHALLAN COMPUTATIONON-TIME FILING
Total MCA Portal e-Challan Payable
₹400

Governed by Table A & Rule 12 Second Amendment (₹100/day)

Normal Filing Fee:₹400
Additional Late Fee:
₹0
Statutory Due Date:2026-11-29
Delay Duration:0 days (Compliant)
Section 92(5) Adjudication ExposureSec 446B (50% Relief)
Company Exposure₹0Cap: ₹1,00,000
Per Officer (2 Off)₹0Cap: ₹25,000/off

*Adjudication penalty is separate from portal challan; applicable only if ROC initiates formal proceedings under Section 454.

Crucial Statutory Fact:

Unlike event-based forms that cap at 12× under Table B, the ₹100 per day late fee for annual returns (MGT-7, MGT-7A, AOC-4) has no statutory upper limit. It accrues daily until the eForm is filed on MCA V3.

Statutory Delay Tiers & ₹100/Day Fee Progression

The currently calculated delay of 0 days is tracked below against representative filing milestones.

Current Delay: On-Time (₹0 Late Fee)
Milestone PeriodStatutory FormulaAdditional Late FeeTotal MCA ChallanStatutory Notes
0 Days (On-Time)ACTIVEWithin 60-day window₹0₹400Filed on or before statutory 60-day due date
15 Days Delay15 days × ₹100/day₹1,500₹1,90015 days × ₹100/day statutory late fee
30 Days Delay30 days × ₹100/day₹3,000₹3,40030 days × ₹100/day statutory late fee
60 Days Delay60 days × ₹100/day₹6,000₹6,40060 days × ₹100/day statutory late fee
90 Days Delay90 days × ₹100/day₹9,000₹9,40090 days × ₹100/day statutory late fee
180 Days Delay180 days × ₹100/day₹18,000₹18,400180 days × ₹100/day statutory late fee
365 Days (1 Year)365 days × ₹100/day₹36,500₹36,900Uncapped ₹100/day penalty continues indefinitely

Mandatory Attachments Checklist for MGT-7 on MCA V3

Ensure the following statutory documents are prepared and digitized before initiating annual return upload:

1

List of Shareholders & Debenture Holders

Mandatory for all companies. Detailed list of equity and preference shareholders, debenture holders, and transfer particulars during the FY.

2

Form MGT-8 (PCS Certification)

EXEMPT: Standard company below threshold or filing MGT-7A is exempt from Form MGT-8 PCS certification.

3

Approval Letter for Extension of AGM

Mandatory if the AGM was held beyond 30th September under an official ROC extension granted under Section 96(1).

4

Optional Attachments / Adjudication Details

Details of penalties imposed, compoundings, or resolution copies explaining non-holding of AGM where applicable.

Annual Compliance FrameworkCompanies Act, 2013

Section 92 Annual Return & Section 2(85) Small Company Framework

G.S.R. 880(E) Revised Limits

Effective 1st December 2025, a private company qualifies as a Small Company if paid-up capital ≤ ₹10 Crore and turnover ≤ ₹100 Crore, significantly expanding MGT-7A eligibility.

Section 92(5) Adjudication

Default triggers in-house ROC adjudication under Section 454. Base penalty is ₹10,000 + ₹100/day. Section 446B provides relief for Small Companies, OPCs, and Startups.

Uncapped Late Fee Structure

Annual returns do not cap at 12×. The ₹100/day late fee accrues each calendar day until payment is completed through the MCA V3 payment gateway.

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📌Key Facts

  • Filed ByPrivate Limited (Non-Small), Public Limited (Unlisted & Listed), Section 8 Company, Producer Company
  • Due DateWithin 60 days of AGM
  • Section ReferenceSection 92(1), Companies Act 2013 read with Rule 11(1)
  • Concessional Fee Applies?No

📊Fee Schedule

Nominal Capital BracketNormal Filing Fee
Less than ₹1,00,000₹200
₹1,00,000 or more but less than ₹5,00,000₹300
₹5,00,000 or more but less than ₹25,00,000₹400
₹25,00,000 or more but less than ₹1 crore₹500
₹1 crore or more₹600
Company not having share capital₹200

What is MGT-7?

Form MGT-7 is the electronic annual return prescribed by the Ministry of Corporate Affairs (MCA) under Section 92 of the Companies Act, 2013 and Rule 11 of the Companies (Management and Administration) Rules, 2014. It captures comprehensive corporate information including shareholding patterns, indebtedness, board composition, director details, remuneration, and compliance certifications.

Who Must File MGT-7?

Every company registered under the Companies Act, 2013—including standard Private Limited Companies, Public Limited Companies (unlisted and listed), Section 8 Companies, and Producer Companies—must file Form MGT-7. However, One Person Companies (OPCs) and Small Companies are exempt from MGT-7 and file Form MGT-7A.

MGT-7 Due Date & Timeline

Under Section 92(4), Form MGT-7 must be filed within 60 days from the date of the Annual General Meeting (AGM). For a standard subsequent AGM with a 31st March financial year-end (AGM deadline 30th September), the statutory due date is typically 29th November. If the company holds its first AGM (9 months limit) or obtains an approved ROC extension under Section 96(1), the 60-day period runs from that actual/extended date.

Consequences of Late Filing MGT-7

Delayed filing of Form MGT-7 has two distinct legal consequences: (1) An Additional Filing Fee of ₹100 per day payable immediately on the MCA21 portal under Section 403, and (2) Statutory Adjudication Penalty exposure under Section 92(5) of ₹10,000 + ₹100/day after the first day (capped at ₹2,00,000 for the company and ₹50,000 per officer in default).

📋 Table A: Form MGT-7 Normal Base Filing Fee Schedule (Items 5 & 6)

Statutory base fee payable upon filing Form MGT-7 on MCA21 V3 portal based on authorized nominal share capital under the Companies (Registration Offices and Fees) Rules, 2014.

Nominal / Authorized Capital BracketNormal Filing FeeStatutory Reference & Authority
Less than ₹1,00,000₹200Table A, Item 5, Fees Rules 2014
₹1,00,000 to ₹4,99,999₹300Table A, Item 5, Fees Rules 2014
₹5,00,000 to ₹24,99,999₹400Table A, Item 5, Fees Rules 2014
₹25,00,000 to ₹99,99,999₹500Table A, Item 5, Fees Rules 2014
₹1,00,00,000 or more (≥ ₹1 Crore)₹600Table A, Item 5, Fees Rules 2014
Company not having share capital₹200Table A, Item 6, Fees Rules 2014

⏱️ Form MGT-7 Late Fee Calculation Matrix (₹100/Day Uncapped)

Under Table B (Note Item 2) of the Fees Rules, delayed filing incurs a flat ₹100 per day additional fee on MCA V3 without any upper cap until filed.

Delay Period Beyond 60-Day Due DateLate Fee FormulaAdditional Fee AmountCompliance Risk & ROC Status
0 Days (Filed on or before due date)0 × ₹100₹0Fully compliant with Section 92(4)
15 Days Delay15 × ₹100₹1,500Routine delay; payable directly on MCA V3
30 Days Delay (1 Month)30 × ₹100₹3,000Moderate delay; file immediately with AOC-4
60 Days Delay (2 Months)60 × ₹100₹6,000Risk of ROC automated inquiry notice
90 Days Delay (3 Months)90 × ₹100₹9,000Section 92(5) civil adjudication exposure grows
180 Days Delay (6 Months)180 × ₹100₹18,000Severe default; company marked non-compliant
365 Days Delay (1 Full Year)365 × ₹100₹36,500Year 1 of Section 164(2)(a) 3-year disqualification

⚖️ Section 92(5) Civil Adjudication Penalties vs Section 446B Relief

Under Section 92(5) (decriminalized by Companies Amendment Act 2020), failure to file Annual Return attracts ROC adjudication penalties. Section 446B halves these penalties for Small Companies, Startups, and OPCs.

Liable Party / EntityStatutory Daily FormulaStandard Maximum CapSection 446B Concessional Cap (Small Co/OPC/Startup)
The Company₹10,000 + ₹100/day after 1st day₹2,00,000₹1,00,000 (50% Relief)
Every Officer in Default₹10,000 + ₹100/day after 1st day₹50,000 each₹25,000 each (50% Relief)

🛡️ Form MGT-7 vs Form MGT-7A & Form MGT-8 PCS Certification Rules

Statutory criteria governing whether your company files MGT-7 or MGT-7A, and whether certification by a Practicing Company Secretary (PCS) in Form MGT-8 is legally required under Section 92(2).

Company Category / ThresholdForm to FileSigning / Certification RequirementForm MGT-8 Attachment?
One Person Company (OPC)Form MGT-7ASigned by Director aloneExempt (No MGT-8)
Small Company (Capital ≤ ₹10 Cr & Turnover ≤ ₹100 Cr)Form MGT-7ADirector + Company Secretary (or Director alone if no CS)Exempt (No MGT-8)
Standard Private Company (Non-Small, Capital < ₹10 Cr, Turnover < ₹50 Cr)Form MGT-7Director + Company Secretary (a PCS signs only where the company has no company secretary in employment)Not required (Signed on form)
Listed Company or Large Company (Capital ≥ ₹10 Cr OR Turnover ≥ ₹50 Cr)Form MGT-7Director + CS in Whole-time employmentMANDATORY Form MGT-8

📎 Mandatory Attachments Checklist for Form MGT-7 / MGT-7A

Required annexures before submitting your annual return on the MCA21 V3 portal.

✓ Mandatory for All Companies

  • • List of shareholders, debenture holders (names, addresses, folios, shareholdings)
  • • List of share transfers registered during the financial year
  • • Details of directors, promoters, and Key Managerial Personnel (KMPs)
  • • Digital Signature Certificates (DSC) of Director and PCS/CS

⚡ Conditional Attachments

  • • Form MGT-8 Secretarial Audit Certificate (if Capital ≥ ₹10 Cr or Turnover ≥ ₹50 Cr)
  • • Approval letter for extension of AGM from ROC (if AGM date extended under Section 96(1))
  • • Details of penalties/punishment imposed on the company/directors
  • • Optional attachment for foreign institutional investor / GDR holdings

Fee Calculation Example

Scenario: A Private Limited Company with nominal share capital of ₹5,00,000 files Form MGT-7 45 days after the due date.

  • Normal Filing Fee (Table A, Item 5): ₹400
  • Additional Filing Fee (45 days × ₹100/day): ₹4,500
  • Total MCA Portal Payable: ₹400 + ₹4,500 = ₹4,900
  • Indicative Section 92(5) Penalty Exposure: ₹10,000 + (44 days × ₹100) = ₹14,400 for Company + ₹14,400 per Officer (Adjudication Required).

Detailed Filing Guide for MGT-7

Step-by-step guidance to complement this calculator

📄 Complete MGT-7 Annual Return Filing Guide for FY 2025-26 — Due Dates, MCA V3 & Small Co Limits

CorpLawUpdates Guide

Step-by-step walkthrough of filing MGT-7 Annual Return on MCA V3, including attachments, certification requirements, updated Small Company thresholds, and penalty rules.

Published: 16 September 2026Read Full Guide →

Frequently Asked Questions

How is the MGT 7 late fee calculated on MCA V3?

Filing Form MGT-7 after the 60-day AGM due date incurs a statutory additional filing fee of flat ₹100 per day without any upper ceiling under Table B (Note Item 2) of the Companies (Registration Offices and Fees) Rules, 2014. For example, a 60-day delay results in an additional fee of ₹6,000 (60 × ₹100) payable on the MCA21 portal on top of the normal base fee.

What is the normal base filing fee for Form MGT-7?

Under Table A (Item 5), normal filing fee for Form MGT-7 is graded by nominal (authorized) share capital: Less than ₹1 Lakh: ₹200; ₹1L to ₹4.99L: ₹300; ₹5L to ₹24.99L: ₹400; ₹25L to ₹99.99L: ₹500; ₹1 Crore or more: ₹600. For companies without share capital, the normal fee is ₹200 (Item 6).

What is the statutory adjudication penalty under Section 92(5)?

Under Section 92(5) of the Companies Act 2013 (as decriminalized), default in filing annual returns attracts an adjudication penalty of ₹10,000 plus ₹100 per day after the first day of continuing default, subject to a maximum cap of ₹2,00,000 for the company and ₹50,000 per officer in default. This civil penalty is separate from the MCA portal filing fee and is adjudicated by the ROC.

What is the statutory due date for filing Form MGT-7 in FY 2026-27?

Form MGT-7 must be filed within 60 calendar days from the date of the Annual General Meeting (AGM) pursuant to Section 92(4). For companies following the standard April–March financial year holding their AGM on the last permitted statutory date of 30 September, the standard filing deadline is 29 November.

Who is required to file Form MGT-7 vs Form MGT-7A?

All companies registered under the Companies Act 2013—including non-small Private Limited Companies, Public Limited Companies (listed and unlisted), and Producer Companies—must file full Form MGT-7. One Person Companies (OPCs) and Small Companies (paid-up capital ≤ ₹10 Cr and turnover ≤ ₹100 Cr) are exempt from MGT-7 and file Form MGT-7A (Abridged Annual Return).

When is Form MGT-8 certification by a Practicing CS mandatory?

Under Section 92(2) read with Rule 11(2), Form MGT-8 (Certificate by a Company Secretary in Practice) must be attached to Form MGT-7 for: (1) Every listed company, and (2) Every company having paid-up share capital of ₹10 Crore or more, OR turnover of ₹50 Crore or more.

Does Section 446B lesser penalty relief apply to MGT-7 filings?

Yes. If the company filing Form MGT-7 qualifies as a DPIIT-recognized Start-up Company or a Producer Company, Section 446B applies to cap the Section 92(5) adjudication penalties to 50% of the statutory exposure (maximum ₹1,00,000 for the company and ₹25,000 per officer in default).

Often filed together with:

MGT-7A— Abridged Annual Return for OPCs and Small CompaniesAOC-4— Financial StatementsDIR-12— Director Appointment & Resignation

Other calculators:

LLP Penalty Calculator →MSME Interest Calculator →

Statutory Disclaimer: Fees and late filing multipliers are estimated based on published schedules under the Companies (Registration Offices and Fees) Rules, 2014 and Companies Act, 2013. Always verify final challan values on MCA21 portal before filing.

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