The Central Government makes the Companies (Management and Administration) Amendment Rules, 2021 further to amend the Companies (Management and Administration) Rules, 2014.

Key features:

1.Inserting new Form MGT 7 A for Annual return of OPC and Small company:

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. Filing of Annual Return with Registrar– 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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