As per the amendment One Person Company and Small Company shall file their Annual Return from the Financial Year 2020-21 onwards in e-Form MGT-7A and all the other Companies shall continue to file their Annual Return in e-Form MGT-7.
source https://www.caclubindia.com/articles/eform-mgt-7a-44210.asp
source https://www.caclubindia.com/articles/eform-mgt-7a-44210.asp
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