11 Annual Return

1[(1) 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.]

(2) The annual return, filed by a listed company or a company having paid-up share capital of ten crore rupees or more or turnover of fifty crore rupees or more, shall be certified by a Company Secretary in practice and the certificate shall be in Form No. MGT.8.

Amendments 

1. Susbstituted by the Companies (Management and Administration) Amendment Rules, 2021.

in rule 11, for sub-rule (1),

(1) Every company shall prepare its annual return in Form No.MGT-7.

the following sub-rule shall be substituted, namely

(1) 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.