The key amendment involves the substitution of existing e-forms MGT-7 (Annual Return (other than OPCs and Small Companies)), MGT-7A (Abridged Annual Return for OPCs and Small Companies), and MGT-15 (Form for filing Report on Annual General Meeting) in the Annexure of the Rules, with new e-forms. This change effective from 14th July 2025, mandates companies to use the updated electronic formats for specific filings.