Public corporate records · Compiled from official public filings · NOT AFFILIATED WITH MCA OR ANY ROC Registry snapshot: 09 Nov 2026
Annual Returns Published 28 Sep 2026 • 6 min read

What is Form MGT-7? Annual Return of Indian Companies, Shareholding & SBO

Form MGT-7 is the comprehensive annual governance return filed by Indian companies. It captures registered office details, shareholding changes, board meetings, and director remuneration.

Key Compliance Takeaways

  • Governed by Section 92 of the Companies Act, 2013 and Rule 11 of the Companies (Management and Administration) Rules, 2014.
  • Standard due date: 60 days from the conclusion of the Annual General Meeting (typically 29th November).
  • Small companies and One Person Companies (OPCs) file the simplified Form MGT-7A.
  • Discloses actual beneficial shareholding, debenture holdings, promoter pledges, and foreign institutional holdings.
  • Must be certified by a practicing Company Secretary (PCS) for companies with paid-up capital of ₹10 Cr+ or turnover of ₹50 Cr+.

1. What is Form MGT-7?

While Form AOC-4 discloses the financial books of an entity, Form MGT-7 captures its legal, ownership, and governance DNA. Filed under Section 92 of the Companies Act, 2013, it provides an official annual snapshot of who truly owns, directs, and controls the company.

2. Crucial Disclosures Inside MGT-7

A

Shareholding Pattern & Significant Beneficial Ownership

Names, PANs, and equity stakes of individual and institutional promoters. Reveals indirect control structures under the SBO rules (Section 90).

B

Board & Committee Meetings Record

Details the exact dates of board meetings, attendance percentages of independent and executive directors, and compliance with the 120-day maximum meeting gap mandate.

C

Director & Key Managerial Personnel (KMP) Remuneration

Exact salary, commission, and perks drawn by promoters and whole-time directors relative to net profits under Section 197.

D

Indebtedness & Borrowing History

Total secured and unsecured loans outstanding at fiscal year-end, including inter-corporate deposits.

3. Late Filing Penalties

Failure to submit Form MGT-7 within the statutory 60-day window triggers an ongoing late fee of ₹100 per day of delay under Section 92(5). Prolonged non-filing for two consecutive years marks the company as Inactive and initiates ROC show-cause strike-off proceedings under Section 248.

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