MGT-7 and MGT-8 are connected with annual-return compliance, but they perform different functions. Confusing the two can create uncertainty when a company prepares its ROC filing.<\/p>\r\n\r\n
What is MGT-7?<\/h2>\r\nMGT-7 is the annual-return form used by companies other than OPCs and small companies, subject to the applicable rules. It contains prescribed information about the company as at the close of the financial year.\r\n\r\nThe return includes company particulars, shareholding information, directors and key managerial personnel, meetings and other prescribed disclosures.\r\n
What is MGT-8?<\/h2>\r\nMGT-8 is the certification associated with Section 92(2). It is provided by a Company Secretary in Practice for listed companies and companies meeting the prescribed paid-up share capital or turnover criteria.\r\n\r\nThe professional examines the relevant records and certifies the annual return in accordance with the applicable requirements.\r\n
Key differences<\/h2>\r\n
\r\n\r\n
\r\n
Point<\/th>\r\n
MGT-7<\/th>\r\n
MGT-8<\/th>\r\n<\/tr>\r\n
\r\n
Main purpose<\/td>\r\n
Annual-return filing<\/td>\r\n
Professional certification<\/td>\r\n<\/tr>\r\n
\r\n
Nature<\/td>\r\n
Statutory e-form<\/td>\r\n
Certification<\/td>\r\n<\/tr>\r\n
\r\n
Who prepares or provides it?<\/td>\r\n
Company and authorised signatories, with professional assistance where required<\/td>\r\n
Company Secretary in Practice<\/td>\r\n<\/tr>\r\n
\r\n
Applicability<\/td>\r\n
Based on annual-return form rules<\/td>\r\n
Listed status or prescribed financial thresholds<\/td>\r\n<\/tr>\r\n
\r\n
Replaces the other?<\/td>\r\n
No<\/td>\r\n
No<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n
What changed under MCA V3?<\/h2>\r\nICSI's December 2025 advisory states that MGT-8 certification has been integrated into the MGT-7 e-form as a static field. The advisory also recommends a separate certification document as an optional attachment pending further clarification or rules from MCA.\r\n\r\nThis means companies should follow the latest portal instructions and coordinate with their practising Company Secretary.\r\n
Does every company filing MGT-7 require MGT-8?<\/h2>\r\nNo. The company must assess whether it is listed or meets either prescribed financial threshold. MGT-7 filing alone does not establish that MGT-8 certification is required.\r\n