The Annual Return (Form MGT-7/MGT-7A) is a comprehensive document filed with the Registrar of Companies every year, containing details about the company's structure, shareholding, and governance.
Filing Requirements
| Company Type | Form | Due Date |
|---|---|---|
| Small Company/OPC | MGT-7A | 60 days from AGM |
| Other Companies | MGT-7 | 60 days from AGM |
Contents of Annual Return
- Registered office and principal business address
- Principal business activities
- Particulars of holding, subsidiary, and associate companies
- Share capital and debentures
- Turnover and net worth
- Shareholding pattern
- Details of directors and key managerial personnel
- Meeting details (Board and general meetings)
- Details of penalties and punishments
- Matters related to certification of compliances
Certification
- Listed companies: Must be certified by Company Secretary in practice
- Companies with paid-up capital ≥ Rs. 10 crores or turnover ≥ Rs. 50 crores: Must be certified by CS in practice
- Other companies: Signed by director and CS (if any)
Penalty for Non-Filing
- Company: Rs. 50,000 (if failure continues: Rs. 100 per day, max Rs. 5 lakhs)
- Officer in default: Rs. 50,000 (if continues: Rs. 100 per day, max Rs. 5 lakhs)
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