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✓ Updated for FY 2026-27annual

MGT-7A Late Fees & Penalty Calculator (FY 2026-27) — Small Company & OPC

Calculate abridged annual return fees, 60-day due dates, ₹100/day late fees, Small Company limits (₹10 Cr / ₹100 Cr), and Section 446B 50% penalty relief for OPCs and Small Companies on MCA V3.

📅 Due: Within 60 days of AGM (or within 60 days of standard due date for OPC)
⚖️ Penalty: ₹100 per day additional filing fee
📋 Under: Section 92(1) Proviso, Companies Act 2013 read with Rule 11
MGT-7A Master EngineSection 92 & ₹100/day Uncapped Late Fee

Annual Return Fee & Due Date Calculator

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-7A 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-7A 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 ByOne Person Company (OPC), Small Company
  • Due DateWithin 60 days of AGM (or within 60 days of standard due date for OPC)
  • Section ReferenceSection 92(1) Proviso, Companies Act 2013 read with Rule 11
  • Concessional Fee Applies?Yes (OPC / Small Company)

📊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-7A?

Form MGT-7A is an abridged electronic annual return introduced by the Ministry of Corporate Affairs through the Companies (Management and Administration) Amendment Rules, 2021 (G.S.R. 159(E) dated 05.03.2021) specifically for One Person Companies (OPCs) and Small Companies. It contains streamlined reporting requirements compared to the full Form MGT-7.

Who Must File MGT-7A?

Form MGT-7A is filed exclusively by: (1) One Person Companies (OPCs) as defined under Section 2(62), and (2) Small Companies as defined under Section 2(85). Non-small private companies, public companies, and Section 8 companies must file Form MGT-7.

MGT-7A Due Date & Timeline

For Small Companies, Form MGT-7A must be filed within 60 days from the AGM date (standard due date: 29th November for FY ending 31st March). For One Person Companies (which are exempt from holding an AGM under Section 122(1)), the filing due date is 60 days from the statutory period within which financial statements are adopted.

Consequences of Late Filing MGT-7A

Late filing of Form MGT-7A attracts an Additional Filing Fee of ₹100 per day under Table B of the Fees Rules. In case of formal adjudication by the ROC, Section 446B applies to cap the Section 92(5) penalty exposure to a maximum of 50% (ceiling ₹1,00,000 for company and ₹25,000 per officer in default).

Fee Calculation Example

Scenario: A Small Company with nominal share capital of ₹2,00,00,000 (₹2 Crore) files Form MGT-7A 30 days late.

  • Normal Filing Fee (Table A, Item 5): ₹600
  • Additional Filing Fee (30 days × ₹100/day): ₹3,000
  • Total MCA Portal Payable: ₹600 + ₹3,000 = ₹3,600
  • Section 92(5) Penalty before 446B: ₹10,000 + (29 × ₹100) = ₹12,900 for Company + ₹12,900 per Officer.
  • Indicative Max Penalty after Section 446B: ₹6,450 for Company + ₹6,450 per Officer (Adjudication Required).

Detailed Filing Guide for MGT-7A

Step-by-step guidance to complement this calculator

📄 Complete MGT-7A Annual Return Filing Guide for Small Companies and OPCs (FY 2025-26)

CorpLawUpdates Guide

Step-by-step guide to filing Form MGT-7A on MCA V3, covering abridged disclosures, exemption from PCS certification, updated Small Company thresholds, and Section 446B relief.

Published: Mar 2026Read Full Guide →

Frequently Asked Questions

Who is eligible to file Form MGT-7A?

One Person Companies (OPCs) under Section 2(62) and Small Companies under Section 2(85) are required to file Form MGT-7A instead of Form MGT-7 from FY 2020-21 onwards (MCA Notification G.S.R. 159(E)).

What are the current Small Company thresholds for MGT-7A eligibility?

Under MCA Notification G.S.R. 880(E) dated 01.12.2025, a private company qualifies as a Small Company if its paid-up share capital does not exceed ₹10 Crore and its turnover for the immediately preceding financial year does not exceed ₹100 Crore (and it is not a holding/subsidiary, Section 8, or special Act company).

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

The normal filing fee for Form MGT-7A is computed under Table A, Item 5 based on Nominal Share Capital (<₹1L: ₹200, ₹1L–₹5L: ₹300, ₹5L–₹25L: ₹400, ₹25L–₹1Cr: ₹500, ≥₹1Cr: ₹600). Delayed filings attract an additional filing fee of ₹100 per day.

Does Section 446B penalty relief apply to MGT-7A filers?

Yes. All OPCs and Small Companies filing Form MGT-7A are entitled to Section 446B relief on statutory Section 92(5) adjudication penalties (penalties cannot exceed 50% of the statutory amount, with ceilings of ₹1,00,000 for the company and ₹25,000 per officer in default).

Is certification by a Company Secretary in Practice required for MGT-7A?

No. Form MGT-7A is statutorily exempted from certification by a Company Secretary in Practice (PCS). It can be signed by the Director alone in case of an OPC, or by a Director and Company Secretary in case of a Small Company.

Often filed together with:

MGT-7— Annual ReturnAOC-4— Financial StatementsDIR-12— Director Appointment & Resignation

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