The law
Companies Act 2013, Sec 92(1) proviso
For an OPC and a small company, the annual return is signed by the company secretary, or by a director where there is no company secretarySource
Companies Act 2013, Sec 92(4)
Copy of the annual return filed with the Registrar within 60 days of the AGM, or of the date the AGM should have been held, with reasons if no AGMSource
Companies Act 2013, Sec 92(5), as amended by Companies (Amendment) Act 2020
Company and officer in default: penalty ₹10,000 plus ₹100 a day, up to ₹2,00,000 for the company and ₹50,000 for an officerSource
Companies (Management and Administration) Rules 2014, Rule 11(1), as amended by G.S.R. 159(E) dated 5 March 2021
Every company files in MGT-7 except OPC and small company, which file in MGT-7A from FY 2020-21Source
Companies (Management and Administration) Amendment Rules 2025, G.S.R. 358(E) dated 30 May 2025
Revised MGT-7 and MGT-7A in force from 14 July 2025 on MCA V3; adds registered office photo and more disclosuresSource
Companies (Specification of Definitions Details) Amendment Rules 2025, G.S.R. 880(E) dated 1 December 2025
Small company limits raised to paid-up capital ₹10 crore and turnover ₹100 croreSource
Sec 92(2) with Rule 11(2)
MGT-8 certification by a practising CS for listed companies, or paid-up capital ₹10 crore or more, or turnover ₹50 crore or more; embedded in MGT-7 on V3Source
Government fee
Normal filing fee by nominal share capital under the Table of Fees, Companies (Registration Offices and Fees) Rules 2014: ₹200 (below ₹1,00,000) to ₹600 (₹1 crore and above); ₹200 for a company without share capital. Source: https://ca2013.com/403-fee-for-filing-etc/
Late fee or penalty
Additional fee of ₹100 per day of delay beyond the Sec 92(4) due date, from 1 July 2018, no upper cap. Source: https://ca2013.com/wp-content/uploads/2018/05/companies-Registration-offices-and-Fees-Second-Amendment-Rules-2018..pdf . Separate penalty under Sec 92(5): ₹10,000 plus ₹100 a day, up to ₹2,00,000 (company) and ₹50,000 (officer). Source: https://PRSINDIA.org/files/bills_acts/bills_parliament/2020/Companies%20(Amendment)%20Bill,%202020.pdf