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11 Annual Return 1[(1) Every company shall file its annual return in 2. [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 3. [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. 2. Substituted by the Companies (Management and Administration) Rules, 2025 Form No.MGT-7 the following sub-rule shall be substituted, namely Form No. MGT-7 3. Substituted by the Companies (Management and Administration) Rules, 2025 Form No.MGT-7A. the following sub-rule shall be substituted, namely Form No. MGT-7A
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