Form MGT-14: Filing Process, Fees and Due Date

Imagine a company decides to change its Articles of Association or approve an important business decision. The decision is made, but the company may also need to inform the government about it. This is where Form MGT-14 comes in. It helps companies officially report certain important decisions to the Registrar of Companies (ROC), as required by law.

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What Is Form MGT-14?

Form MGT-14 is an electronic form that companies use to submit certain resolutions and agreements to the Registrar of Companies (ROC).

Imagine a company decides to change its Memorandum of Association (MOA) or Articles of Association (AOA). Some such decisions must be officially reported to the government. Form MGT-14 helps the company record these decisions with the ROC.

This form comes under Section 117 of the Companies Act, 2013, and Rule 24 of the Companies (Management and Administration) Rules, 2014.

However, not every decision taken by a company needs to be filed through Form MGT-14. The requirement depends on the type of resolution or agreement and the applicable legal rules.

What Is the Purpose of Form MGT-14?

The main purpose of Form MGT-14 is to inform the ROC about important company decisions that must be filed under the law.

Its key purposes include:

• Recording important decisions: It helps keep an official record of specified company resolutions.
• Reporting changes: It is used to report certain decisions, such as changes to the MOA or AOA, where filing is required.
• Meeting legal requirements: It helps companies meet their filing obligations under the Companies Act, 2013.
• Maintaining transparency: It helps keep the required company information on official records.
• Reporting certain agreements: It is also used for agreements that fall within the applicable filing requirements.

Who Can File Form MGT-14?

A company must file Form MGT-14 when it passes a resolution or enters into an agreement that is required to be reported to the ROC.

The form is generally relevant to:

• Private limited companies: The private limited companies must file applicable special resolutions. Certain exemptions apply to private companies for specified Board resolutions.
• Public limited companies: They must file the resolutions and agreements covered by the applicable provisions.
• Other companies covered by the law: The requirement depends on the company's type and the resolution or agreement involved.

The company is responsible for filing the form. An authorised person, such as a director or company secretary, may complete and digitally sign it as permitted by the form's requirements. A practising professional may also need to certify it where required.

Which Resolutions Require Form MGT-14?

Form MGT-14 is required for certain company decisions, including:

• Special resolutions: Special resolutions passed by the shareholders.
• Certain Board resolutions: Important decisions about issuing securities, borrowing money, investing company funds, granting loans and approving mergers. Filing requirements depend on the type of company and applicable exemptions. 
• Changes to MOA or AOA: Resolutions to change the Memorandum of Association (MOA) or Articles of Association (AOA), where filing is required.
• Managing director-related decisions: Certain resolutions about the appointment or terms of a managing director, where applicable.
• Other specified decisions: Other resolutions and agreements that must be filed under Section 117 of the Companies Act, 2013.

Important: A private limited company is not automatically exempt from all MGT-14 filings. It may still need to file special resolutions and other resolutions for which filing is required.

What Is the Due Date for Filing Form MGT-14?

The general due date for filing Form MGT-14 is within 30 days of passing the relevant resolution or making the agreement.

For example:if a company passes a resolution on 1 October 2026, it should generally file Form MGT-14 by 31 October 2026, within 30 days of passing the resolution.

Companies should check the exact event date and file the form within the prescribed period to avoid additional fees and penalties.

What Documents Are Required for Form MGT-14?

The documents required depend on the type of resolution or agreement being filed. Common documents include:

The company should check the current MCA form requirements before filing, as the required attachments may vary depending on the matter being reported.

How to File Form MGT-14 Online?

Companies can file Form MGT-14 through the Ministry of Corporate Affairs (MCA) portal. Follow these steps:

Step 1: Pass the resolution: Hold the required Board or shareholders' meeting, or complete the applicable process for passing the resolution. Record the decision properly.

Step 2: Prepare the documents: Prepare the certified copy of the resolution, explanatory statement and other supporting documents required for the filing.

Step 3: Open the MCA portal and access Form MGT-14: Visit the official MCA website, open the company e-filing services, and access Form MGT-14. Enter the correct company details, resolution information, and date.

Step 4: Attach the documents: Upload the required documents in the prescribed format. Check that the attachments are clear and match the information entered in the form.

Step 5: Digitally sign and submit: The authorised signatory must digitally sign the form using a valid Digital Signature Certificate (DSC), as required. Complete any professional certification required by the form.

Step 6: Pay the filing fee: Pay the applicable government fee and any additional fee, if applicable.

Step 7: Save the acknowledgement: After successful submission, save the Service Request Number (SRN) and payment challan for future reference. Check the filing status and any further communication from the MCA or ROC.

What Is the Fee for Form MGT-14?

The normal government filing fee for Form MGT-14 generally depends on the company's nominal share capital. For a company without share capital, a separate fee applies.

The commonly listed fee structure is:

The amount payable should be confirmed on the MCA portal at the time of filing because the applicable rules and fee schedules may change.

What Is the Late Fee for Form MGT-14?

If a company files Form MGT-14 after the due date, an additional filing fee may apply. Under the standard additional-fee schedule, the fee increases according to the period of delay.

The applicable fee may depend on the current MCA rules and the type of filing. The portal calculates the amount payable based on the filing details.

In addition to the extra filing fee, failure to comply with Section 117 may attract a separate statutory penalty for the company and officers in default. Paying an additional filing fee does not automatically remove the risk of a statutory penalty.

What Happens If Form MGT-14 Is Not Filed on Time?

If a company does not file Form MGT-14 within the required period, it may face:

• Additional government filing fees.
• Statutory penalties under the applicable provisions.
• Compliance issues during future company filings or legal checks.
• Delays when completing related corporate changes or transactions.

Conclusion

Form MGT-14 is an important ROC compliance form for companies in India. It is used to report certain resolutions and agreements to the Registrar of Companies under the Companies Act, 2013. Companies should check whether a particular decision requires filing, prepare the correct documents and generally submit the form within 30 days of the relevant event. The normal government fee depends on the company's nominal share capital, while late filing may lead to additional fees and statutory penalties. Filing on time helps companies maintain proper records and meet their legal responsibilities.

Need help with company compliance? Connect with Startup Movers for ROC filings, company registration, annual compliance and expert guidance to keep your business documentation in order.