Section 92(1) requires the company to prepare annual return in the prescribed form (MGT-7) containing the particulars as on the close of the financial year.
General Circular No. 22/2014 dtd. 25th June, 2014
It is clarified that Form MGT-7 shall not apply for financial year ended before 1st April, 2014. The companies may file their returns in the relevant form applicable under the Companies Act, 1956. #pdf