Changes in MGT-7 & MGT-7A Filing from FY 2024-25 Onwards
Автор: CA Manish M Millennium Chartered Accountant
Загружено: 2025-06-22
Просмотров: 1172
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🔑 Major Changes in MGT-7 & MGT-7A Filing
1. ✅ Introduction of “Type of Return” – Original / Revised
Earlier: No provision for revising MGT-7 or MGT-7A once filed.
Now: Companies can revise Annual Return (MGT-7 / MGT-7A) by selecting:
Original Return (first-time filing)
Revised Return (if correcting errors)
2. 🏢 Mandatory Attachment of Photographs of Registered Office
New requirement added in MGT-7/MGT-7A:
Outside photograph of the building showing:
Company name board clearly displayed.
Building frontage for identification.
Inside photograph of the office premises showing:
Basic infrastructure and signage indicating business operations.
Purpose: Strengthen physical verification, discourage fake addresses, and enhance transparency under Section 12(9) scrutiny.
🧾 Compliance Impact
Companies must maintain updated signage and ensure premises are identifiable.
Practicing professionals certifying MGT-7 must now verify these photos.
Non-compliance may result in resubmission or penalties.
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#MCA2025 #AnnualReturnFiling #ROCCompliance #CompanySecretary #CSUpdates
#BusinessCompliance #StartupIndia #CompanyLawUpdate #RegistrarOfCompanies #CompanyFiling #LegalUpdateIndia #MCAFormFiling #RevisedMGT7 #RevisedMGT7A #camanishmaurya1
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