Companies (Management and Administration) Amendment Rules, 2021 - G.S.R. 159 (E) - Companies Law

Companies annual return filing: OPCs and Small Companies must use abridged Form MGT-7A; electronic voting definitions tightened.

Every company must file its annual return in Form MGT-7, while One Person Companies and Small Companies shall file an abridged annual return in Form MGT-7A from financial year 2020-2021; a copy of the annual return must be filed with the Registrar with fees as specified. The rules add detailed definitions and requirements for electronic voting, including certified 'agency' approval, definitions of 'cut-off date,' 'electronic voting system,' 'remote e-voting,' 'cyber security,' and characteristics of a 'secured system,' and substitute Forms MGT-7 and MGT-7A.