MGT-7A
Abridged annual return. Abridged annual return for an OPC or a small company.
| Who files | OPC and small company only. |
|---|---|
| Governing law | Section 92 read with the abridged-return rule |
| Due | Within 60 days of the AGM. An OPC follows the due date the rules prescribe in the absence of an AGM. |
| How it is filed | MCA V3. |
| Fee | Normal fee, plus ₹100 per day of delay. |
| Certification | Follow the declaration block on the form. Full MGT-8 certification is a large-company concept. |
When to file
- The company is an OPC or meets section 2(85) for that year.
Attachments
- Shareholder particulars as the form requires
Steps
- Confirm small-company or OPC status.
- Do not file MGT-7 in parallel.
- File within the 60-day window.
Penalty if missed: section 92. ₹10,000, plus ₹100 for every continuing day, capped at ₹2,00,000.
Questions
- Can a public company use MGT-7A?
- No. A public company is excluded from the definition of a small company.
VerifiedAct + GSR — Section 92 and section 2(85) as prescribed by G.S.R. 880(E).