MGT-6 (return of declaration of beneficial interest)
The return a company files with the Registrar after it receives a declaration of beneficial interest under section 89.
Receipt of an MGT-4 or MGT-5 declaration
Counted from the company's receipt of a declaration under section 89, in Form MGT-4 or Form MGT-5
- MCA
- MCA event filings
- MGT-6
- 2026-09-01
MGT-6 is due within 30 days of the company receiving a declaration under section 89, whether that is an MGT-4 from a registered owner or an MGT-5 from a beneficial owner. The company also makes a note of the declaration in the register of members. There is no other trigger: without a declaration, no MGT-6 is due.
Deadlines counted from an event
Within 30 days of the date the company receives the declaration, under section 89(6), filed in Form MGT-6 under rule 9(3) of the Management and Administration Rules.
The rule
Within 30 days of the date the company receives the declaration, under section 89(6), filed in Form MGT-6 under rule 9(3) of the Management and Administration Rules.
Who must comply
- Every company that receives a declaration of beneficial interest under section 89
- The proviso to rule 9(3) takes out a trust created to set up a mutual fund, a venture capital fund or another fund approved by the Securities and Exchange Board of India
- Section 89 does not apply to a Government company under G.S.R. 463(E) of 5 June 2015, and only where that company is not in default of its section 92 or section 137 filings
Statutory basis
Before you file
- Record the date the declaration was received. This date starts the 30-day window.
- Make a note of the declaration in the register of members.
- Check whether the proviso to rule 9(3) takes the declarant out, as it does for a SEBI-approved mutual fund or venture capital fund trust.
How to file
- Log in to the MCA21 V3 portal as a business user.
- Open Form MGT-6.
- Enter the particulars of the registered owner and of the beneficial owner.
- Enter the date the declaration was received.
- Attach the MGT-4 or MGT-5 declaration.
- Sign the form with the digital signature of an authorised signatory.
- Pay the filing fee.
- Submit the form within 30 days of receiving the declaration.
If you miss it
Section 89(7) charges the company ₹1,000 for each day the failure continues, capped at ₹5 lakh, and every officer in default the same daily amount capped at ₹2 lakh. It is a daily penalty from the start rather than a fixed sum with a daily add-on, so a long-forgotten MGT-6 reaches the cap on its own.
- The register of members carries a note of the declaration that the Registrar's record does not, so the two disagree until the return is filed
Recent changes affecting this
Common questions
What makes MGT-6 due?
Only the receipt of an MGT-4 or MGT-5 declaration. The form has no independent trigger, which is why the declarations themselves belong on the calendar.
Are mutual fund trusts covered?
No. The proviso to rule 9(3) takes out a trust created to set up a mutual fund, a venture capital fund or another SEBI-approved fund.
Which portal handles MGT-6?
MCA21 V3, live from 15 July 2024 in the third migration tranche. The return was substituted by the Companies (Management and Administration) Amendment Rules, 2024 of 15 July 2024, with no change to the timeline.