MCA Form MGT-7 / MGT-7A: 60-day filing window after AGM for annual return

Saturday, 30 May 2026 is a deceptively quiet calendar day with no scheduled RBI policy and no confirmed marquee earnings, yet it carries a hard statutory edge for company secretaries, LLP partners and finance teams. The single biggest item on tomorrow's watchlist is the MCA Form MGT-7 / MGT-7A annual return clock under Section 92 of the Companies Act 2013, which runs out 60 days after a company's Annual General Meeting and attracts a late fee of Rs 100 per day with no upper ceiling. This briefing maps every deadline, the one market event still on the near horizon, and how to read the earnings vacuum.

If your company held its AGM on 31 March 2026, the 60-day window under Section 92 closes precisely on 30 May 2026, making tomorrow the absolute last day to file MGT-7 without penalty. The same Saturday is also the statutory due date for LLP Form 11 (the annual return of a Limited Liability Partnership) and for two income-tax compliances that recur every 30 May. Miss any of them and the cost is not theoretical: at Rs 100 per day, a 90-day delay on a single annual return crosses Rs 9,000 before any adjudication.

Statutory Deadlines

Tomorrow stacks four genuine statutory deadlines, all anchored to dates fixed by rule rather than by any discretionary calendar. The headline item is the annual return itself. Under Section 92 of the Companies Act 2013, every company must file Form MGT-7 (or the lighter MGT-7A for a One Person Company and small companies) within 60 days of the date on which the AGM was held. The return is no formality: it discloses the shareholding pattern, the list of promoters, directors and Key Managerial Personnel, their remuneration, the company's indebtedness, the count of board and committee meetings, and any penalties or punishments imposed during the year.

The 60-day arithmetic is the part filers most often get wrong. The window starts from the actual date the AGM was held, not from the financial-year end and not from any extended due date the Registrar may have allowed for holding the meeting. A company that held its AGM on 31 March 2026 must therefore file by 30 May 2026; counting any later wastes goodwill with the Registrar of Companies and runs up the Rs 100-per-day meter.

Two income-tax items also fall due on 30 May 2026. The first is Form 26QB, the challan-cum-statement for tax deducted at source on the purchase of immovable property; for any property transaction in April 2026 the statement is due within 30 days of the month's end, which is 30 May. The second is Form 27D, the quarterly TCS certificate for the January-to-March 2026 quarter, also due 30 May. Both are easy to overlook because they sit outside the better-known quarterly TDS rhythm. If you want to refresh the mechanics, our TDS glossary entry sets out who deducts, who deposits and by when.

A practical wrinkle for tomorrow: 30 May 2026 is a Saturday. The MCA21 portal and the income-tax e-filing portal both accept submissions on weekends, and a deadline that falls on a non-working day is not automatically pushed forward unless the Ministry issues a specific relaxation. Treat Saturday as a live deadline, not a grace day. Cross-check the signatory rules before you submit: MGT-7 must be signed by a director and, where a whole-time Company Secretary is appointed, by the Company Secretary too, while a listed company additionally needs certification by a Practising Company Secretary under Section 92(2).

Market Events

There is no RBI Monetary Policy Committee decision tomorrow, and that absence is itself the point on the watchlist. The MPC last held the repo rate unchanged at 5.25 per cent on 8 April 2026, a second consecutive pause, with the Standing Deposit Facility at 5.00 per cent and the Marginal Standing Facility at 5.50 per cent. The next scheduled MPC review is 3-5 June 2026, so 30 May 2026 sits in the final stretch of the pre-policy positioning window that traders watch. The stance remains neutral, and any data print or oil-price move over this weekend feeds directly into June expectations.

For markets, the more immediate signal on a deadline-heavy Saturday is corporate-governance hygiene rather than price action. Companies that miss the MGT-7 window risk being marked "active non-compliant" on the MCA register, a status that can ultimately trigger striking-off proceedings under the Companies Act 2013. Investors screening small-cap and unlisted names should treat a missed annual return as a red flag on disclosure quality, because MGT-7 is where shareholding shifts, related-party indebtedness and KMP remuneration first surface in the public record. The Ministry's filing data is published at mca.gov.in.

If you are modelling the cost of capital tied up in penalties or planning to redeploy freed-up cash once compliance is squared away, our SIP calculator and step-up SIP calculator let you project where a recurring monthly outflow lands over five and ten years. For one-time deployments, the lumpsum calculator does the same on a single corpus.

Earnings

No company results are confirmed for 30 May 2026 in tomorrow's briefing, and in keeping with our zero-hallucination policy we will not manufacture an earnings calendar. The Q4 FY 2025-26 results season runs through April and May, and the bulk of large-cap announcements typically conclude by the final week of May; a Saturday late in the month rarely carries a heavyweight board meeting. The authoritative source for any same-day announcement is the corporate-announcements feed on the BSE and NSE websites, where listed companies must file results before publishing them anywhere else.

What does matter for earnings-watchers tomorrow is the documentary backbone behind reported numbers. The MGT-7 annual return, due within 60 days of the AGM under Section 92, and the financial statements filed in Form AOC-4 (due within 30 days of the AGM) together form the public evidence base that lets analysts reconcile a company's reported profit with its statutory disclosures. We covered the AOC-4 leg of that pair in an earlier watchlist, and the two filings are best read side by side.

FAQ

What is the deadline for MCA Form MGT-7 in 2026?

Form MGT-7 must be filed within 60 days of the date on which the company's Annual General Meeting was held, under Section 92 of the Companies Act 2013. For a company that held its AGM on 31 March 2026, the deadline is 30 May 2026. The clock runs from the actual AGM date, not from the financial-year end.

What is the difference between MGT-7 and MGT-7A?

MGT-7 is the full annual return filed by companies other than One Person Companies and small companies. MGT-7A is the abridged version introduced for a One Person Company and a small company, carrying lighter disclosure. Both fall due within the same 60-day window after the AGM and both attract the same Rs 100-per-day late fee under the Companies Act 2013.

What is the late fee for filing MGT-7 after the due date?

The late fee is Rs 100 for every day of delay, with no maximum ceiling, in addition to the normal filing fee. A 60-day delay therefore adds Rs 6,000 on top of the base fee, and continued non-filing can lead to the company being marked active non-compliant and to striking-off proceedings under the Companies Act 2013.

Is LLP Form 11 due on the same day as MGT-7?

LLP Form 11, the annual return of a Limited Liability Partnership, is due within 60 days of the close of the financial year. For the year ended 31 March 2026 that lands on 30 May 2026, the same Saturday as an AGM-linked MGT-7 due date for companies that met on 31 March 2026. The two forms are governed by different statutes but share the date this year.

Does the deadline shift because 30 May 2026 is a Saturday?

No. The MCA21 and income-tax e-filing portals accept submissions on weekends, and a statutory due date that falls on a non-working day is not automatically extended unless the Ministry issues a specific relaxation. File on or before Saturday 30 May 2026 to avoid the per-day late fee.

Who must sign and certify Form MGT-7?

MGT-7 is signed by a director and, where the company has appointed a whole-time Company Secretary, by that Company Secretary as well, under Section 92(1). A listed company, or a company with paid-up capital or turnover above the prescribed thresholds, must additionally have the return certified by a Practising Company Secretary under Section 92(2). The text of the section is available at indiacode.nic.in.

Where can I verify these filing requirements officially?

The Ministry of Corporate Affairs publishes filing forms, fee schedules and the company master data at mca.gov.in, while the income-tax compliances such as Form 26QB and Form 27D are administered through incometax.gov.in. For the statutory text of Section 92 of the Companies Act 2013, refer to indiacode.nic.in. Always cross-check against these primary sources before filing.