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✓ Updated for FY 2026-27annual

MGT-7 Late Fees & Penalty Calculator (FY 2026-27) — Annual Return

Calculate exact normal filing fees, 60-day AGM statutory deadlines, ₹100/day uncapped late fees, Form MGT-8 PCS certification, and Section 92(5) adjudication penalties on MCA V3.

📅 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)
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.

📌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).

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: Mar 2026Read Full Guide →

Frequently Asked Questions

What is the fee for filing Form MGT-7 late?

Filing Form MGT-7 late incurs a statutory additional filing fee of ₹100 per day under Table B of the Companies (Registration Offices and Fees) Rules, 2014. This is paid on the MCA21 portal upon filing.

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

Under Section 92(5), 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 is separate from the MCA portal filing fee.

Who is required to file Form MGT-7?

All companies other than One Person Companies (OPCs) and Small Companies must file Form MGT-7. OPCs and Small Companies file Form MGT-7A (Abridged Annual Return) under Rule 11.

What is the due date for filing Form MGT-7?

Form MGT-7 must be filed within 60 days from the date of the Annual General Meeting (AGM), or within 60 days from the date the AGM ought to have been held if no AGM was conducted.

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

Yes, if the filing company is a DPIIT-recognized Start-up Company or a Producer Company filing Form MGT-7, Section 446B halves the indicative statutory adjudication penalty exposure under Section 92(5).

Often filed together with:

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

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