The Ministry of Corporate Affairs through notification dated, 05, March, 2021 has issued the Companies (Management and Administration) Amendment Rules, 2021. The amendment provides that One Person Company and Small Company shall file annual return in Form No. MGT-7A from the financial year 2020-21 onwards. Every other Company shall file annual return in Form No. MGT-7.
A copy of the annual return shall also be filed before the registrar of companies with prescribed fees.