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Corporate Laws Central Ministry of Corporate Affairs Companies Act, 2013

Companies (Management and Administration) Amendment Rules, 2025

30-May-2025 | G.S.R.358(E)

Ministry of Corporate Affairs (MCA) has issued the Companies (Management and Administration) Amendment Rules, 2025, amending provisions under the Companies (Management and Administration) Rules, 2014, effective from 14th July, 2025. By virtue of this amendment, in the Companies (Management and Administration) Rules, 2014, the existing Forms MGT-7, MGT-7A, and MGT-15 has been substituted with new e-forms. Key highlights of the revised forms are as follows: 1. MGT-7 (Annual Return for all companies except OPC and small companies): a. Mandatory upload of a photo of the registered office showing the nameplate and building exterior. b. Enhanced disclosure on capital structure, including convertible and non-convertible instruments and share movement during the year. c. Detailed reporting of director and KMP participation in board and committee meetings. 2. MGT-7A (Annual Return for OPCs and Small Companies): a. Simplified format tailored for OPCs and small companies with exclusions for non-applicable sections. b. New mandatory field to declare AGM exemption status. c. Enhanced digital signature roles, including mandatory membership number for CS signatories. 3. MGT-15 (Report on AGM): a. Requires disclosure of meeting mode (physical or virtual), start and end time, and venue details. b. Mandates summary of resolutions passed and results declared. c. Includes a declaration confirming AGM compliance with the Companies Act and Secretarial Standards. Kindly refer to the attached document for more information.

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