Annual return filing obligations require specified companies to file prescribed forms and obtain company secretary certification where criteria met. Companies must file their annual return in Form No. MGT-7, with One Person Companies and Small Companies filing in Form No. MGT-7A from the stated financial year. Annual returns of listed companies or companies meeting prescribed size or turnover criteria must be certified by a Company Secretary in practice in Form No. MGT-8.
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Provisions expressly mentioned in the judgment/order text.
Annual return filing obligations require specified companies to file prescribed forms and obtain company secretary certification where criteria met.
Companies must file their annual return in Form No. MGT-7, with One Person Companies and Small Companies filing in Form No. MGT-7A from the stated financial year. Annual returns of listed companies or companies meeting prescribed size or turnover criteria must be certified by a Company Secretary in practice in Form No. MGT-8.
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