18 November 2014
For the FY 2013-14, companies have to file their returns in the relevant Form applicable under the Companies Act, 1956.i.e 20B
Form MGT-7 shall not apply to annual returns in respect of companies whose financial year ended on or before 1st April, 2014 and for annual returns pertaining to earlier years.
Accordingly, the annual return in terms of section 92 of the Companies Act, 2013 in form MGT. 7 will be applicable for the financial years commencing on or after 1st April, 2014.
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