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✓ Updated for FY 2026-27annual

MGT-7A — Abridged Annual Return for OPCs and Small Companies Fee & Penalty Calculator (2026-27)

Calculate exact normal filing fees and late penalties for MGT-7A (Abridged Annual Return for OPCs and Small Companies) based on authorized capital and delay.

📅 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 EngineSection 92 & Table A (Item 5 & 6)

Abridged Annual Return for OPCs and Small Companies

MGT-7 (Standard)MGT-7A (OPC / Small)

Enter the nominal share capital applicable for Table A (Items 5 & 6) fee brackets.

🏛️ Small Company Facts & Statutory Exclusions (Section 2(85))

Evaluation Result: ✓ Small Company QualifiedThreshold applied: G.S.R. 880(E) [₹10Cr / ₹100Cr]
Statutory Filing Due Date: 2026-11-29
Days Overdue: On Time (0 Days)
Officers in Default:
Panel 1 • MCA21 e-Challan PayableOnline Filing Fee

Total MCA Portal Amount

₹400
Normal Filing Fee
Nominal share capital ₹5,00,000 or more but less than ₹25,00,000 → ₹400 (Table A, Item 5, Fees Rules 2014)
₹ 400
Additional Filing Fee
Filed on or before due date. No additional filing fee applies.
₹ 0
Paid directly via MCA21 Portal payment gateway / e-Challan upon uploading MGT-7A. Does not include statutory penalties.
Panel 2 • Adjudication ExposureSection 92(5) & 446B

Indicative Maximum Penalty Exposure

₹0
Company Penalty Exposure
Base ₹10,000 + 0 continuing day(s) @ ₹100/day (50% Sec 446B Max Applied)
₹ 0
Officers in Default (2 Officers)
Sec 446B Ceiling of ₹25,000 per officer
₹ 0
Statutory Disclosure: Section 92(5) penalties are not collected via MCA21 e-Challan; they require formal adjudication proceedings under Section 454 by the ROC.

Fee & Penalty Assessment for MGT-7A (FY 2025-26)

Complete audit trail calculated under Section 92 and Companies (Registration Offices and Fees) Rules.

Normal Government Filing Fee
₹400

Nominal share capital ₹5,00,000 or more but less than ₹25,00,000 → ₹400 (Table A, Item 5, Fees Rules 2014)

Additional Filing Fee (Delay)
₹0

Filed on or before due date. No additional filing fee applies.

Total MCA21 Portal Payable
₹400

Payable via MCA21 e-Challan at the time of form upload.

Indicative Section 92(5) Statutory Penalty Exposure
₹0

Compliant filing. Zero penalty exposure.

PCS Certification (Section 92(2)): Form MGT-7A is statutorily exempted from Company Secretary in Practice certification.
Signatures: Signable by Director alone (for OPC) or Director and CS (for Small Company).

📌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 Changes

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