1. Applicable Form for Annual Return

• The annual return must be filed using Form MGT-7 or MGT-7A
  
• MGT-7 is for standard private limited companies
  
• MGT-7A is for small companies and One Person Companies (OPCs)
  

2. Filing Due Date

• Must be filed within 60 days from the date of the Annual General Meeting (AGM)
  
• AGM should be held within 6 months from the end of the financial year, i.e., by 30th September for companies following April–March cycle
  
• Therefore, the due date for annual return filing is usually 29th November
  

3. Financial Year Reference

• Applies to each financial year, ending 31st March
  
• Filing relates to company status, shareholding, and management as on the last day of the financial year
  

4. Additional Filing Requirements

• Along with the annual return, the company must also file Form AOC-4 for financial statements
  
• Both forms are independently filed but within prescribed timelines to avoid penalties
  

5. Penalty for Delay

• Late filing attracts a penalty of ₹100 per day of default
  
• Penalties are levied separately for MGT-7 and AOC-4
  
• Non-compliance may lead to further legal action and disqualification of directors in extreme cases