The Ministry of Corporate Affairs (MCA) releases the Companies (Management and Administration) Amendment Rules, 2021 which attempts to change the Companies (Management and Administration) Rules, 2014.
The MCA notified that every company shall file its annual return in Form No.MGT-7 except One Person Company (OPC) and Small Company. One Person Company and Small Company shall file annual return from the financial year 2020-2021 onwards in Form No.MGT-7A.
The notification sought to substitute the rule in respect of Filing of Annual Return with Registrar, which says, “A copy of the annual return shall be filed with the Registrar with such fees as may be specified for this purpose.”
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