Section 8 company MGT-7 or MGT-7A
This query is : Resolved
Abhay Salunkhe
(Querist)
19 May 2025
Hi
I am writing to seek clarification regarding the filing of the annual return for a Section 8 company. This is the first financial year following the incorporation of the company. Kindly note that there have been no donations received during the year, and the paid-up capital is ₹2,00,000.
In this context, I would like to confirm whether the company is required to file Form MGT-7 or MGT-7A for the annual return.
Your guidance on this matter would be greatly appreciated.
Thank you for your time and support.
I am writing to seek clarification regarding the filing of the annual return for a Section 8 company. This is the first financial year following the incorporation of the company. Kindly note that there have been no donations received during the year, and the paid-up capital is ₹2,00,000.
In this context, I would like to confirm whether the company is required to file Form MGT-7 or MGT-7A for the annual return.
Your guidance on this matter would be greatly appreciated.
Thank you for your time and support.
12 August 2025
Which form to file?
Form MGT-7: For companies with share capital
Form MGT-7A: For companies without share capital
In your case:
Paid-up capital = ₹2,00,000 (which means it has share capital)
No donations received (but that does not affect the form to be filed)
Therefore, the company should file Form MGT-7 (and not MGT-7A).
Additional notes:
Section 8 companies are otherwise treated like any other company for annual filings under Companies Act, 2013.
Filing MGT-7 includes details of members/shareholders and other required info.
Even if no donations are received, the company’s compliance remains the same.
Form MGT-7: For companies with share capital
Form MGT-7A: For companies without share capital
In your case:
Paid-up capital = ₹2,00,000 (which means it has share capital)
No donations received (but that does not affect the form to be filed)
Therefore, the company should file Form MGT-7 (and not MGT-7A).
Additional notes:
Section 8 companies are otherwise treated like any other company for annual filings under Companies Act, 2013.
Filing MGT-7 includes details of members/shareholders and other required info.
Even if no donations are received, the company’s compliance remains the same.
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