Form MGT-14 Filing Guide

Purpose, Due Dates & ROC Compliance

Every company registered under the Companies Act, 2013 in India is required to follow certain procedural compliances with the Registrar of Companies (ROC). One of the key ROC forms that companies frequently deal with is Form MGT-14. Whether you're a private limited company, public company, or a professional advisor, understanding when and how to file MGT-14 is crucial for maintaining legal compliance and avoiding penalties.

In this blog, we break down the purpose, due dates, filing process, and penalties associated with MGT-14 in a simple and practical manner.

✅ What is Form MGT-14?

Form MGT-14 is a statutory form that companies must file with the ROC under Section 117 of the Companies Act, 2013. It is used to report resolutions passed by the Board of Directors or shareholders to the Ministry of Corporate Affairs (MCA).

These resolutions are generally related to key decisions made during board meetings or general meetings which require regulatory disclosure.

🧾 Purpose of Filing MGT-14

The primary purpose of Form MGT-14 is to ensure transparency and statutory reporting of important resolutions taken by the company. Some common cases that require MGT-14 filing include:

• Approval of financial statements

• Change in the name of the company

• Alteration of Memorandum or Articles of Association (MOA/AOA)

• Issuing shares or debentures

• Approval of borrowing limits beyond Section 180(1)(c)

• Approval of loans, guarantees, or investments under Section 186

• Shifting of registered office from one state to another

• Voluntary winding up of the company

🔔 Private companies were earlier exempted from filing some resolutions via MGT-14, but such exemptions are now limited.

🕒 Due Date for Filing MGT-14

The company must file Form MGT-14 within 30 days of passing the resolution in the board meeting or general meeting.

Example:
If the board passed a resolution on 1st July 2025, the due date for filing MGT-14 will be 31st July 2025.

📂 Documents Required for MGT-14

• Certified true copy of the Board Resolution or Special Resolution

• Copy of Notice of the Meeting

• Explanatory statement (if applicable)

• Altered MOA or AOA (if change involved)

• Any relevant approvals or consents if needed

💻 How to File MGT-14 Online – Step-by-Step Process

1. Login to MCA Portal: https://www.mca.gov.in

2. Go to “MCA Services” > “e-Filing”

3. Download the latest MGT-14 form (in PDF format)

4. Fill in details:

   • Company CIN

   • Date of resolution

   • Type of meeting (Board/Extraordinary/Annual)

   • Subject of resolution

   • Attach required documents (PDF format)

5. Digitally sign the form using DSC of director or company secretary

6. Upload and pay the required ROC filing fees

💰 Fees for Filing MGT-14

The fees vary depending on the authorized share capital of the company. For most small companies, it ranges between ₹200 to ₹600. Additional fees apply for delayed filing.

⚠️ Penalty for Late or Non-Filing

If a company fails to file MGT-14 within 30 days, the following penalties may apply:

• Company: ₹10,000 + ₹100 per day (max ₹2,00,000)

• Officers in default: ₹10,000 + ₹100 per day (max ₹50,000)

Non-compliance can also lead to legal notices and disqualification of directors in extreme cases.

Frequently Asked Questions