The MCA has issue the Companies (Management and Administration) Rules, 2014 and have released the Companies (Management and Administration) Amendment Rules, 2021 which came into force on 05.03.2021.
As per the amendment One Person Company and Small Company shall file their Annual Return from the Financial Year 2020-21 onwards in e-Form MGT-7A and all the other Companies shall continue to file their Annual Return in e-Form MGT-7.
About new e-Form MGT-7A-
1. E-Form for OPC and Small Companies only.
2. One has to select the Type of Company i.e. OPC or Small Company.
3. Date of AGM is not applicable in case the Company is OPC.
4. Particulars of Associate Companies (including joint venture) are not applicable for OPC.
5. Detail of unclassified share capital is not applicable for OPC.
6. Break-up of Share Capital is not applicable for OPC.
7. Detail of Shares/ Debenture transfer is not applicable for OPC.
8. Shareholding Pattern (promoter/ public) is also not applicable for OPC.
9. Member/ other meeting details are not applicable for OPC.
10. Board Meetings detail is also not applicable for OPC.
11. Attendance of Directors is also not applicable for OPC.
12. Certification by practicing professional is also not required on this form.