# MGT-14 Filing of Resolutions

> Form MGT-14 files copies of special resolutions, certain agreements and specified board resolutions with the ROC within 30 days of passing them (Section 117). Private companies are exempt from filing the board resolutions listed in Section 179(3), but must still file special resolutions — for example, for altering the articles, objects clause or approving a preferential issue.

Practice: Company Secretary & Corporate Compliance — https://www.industax.com/services/company-secretary/

Missing MGT-14 is a quiet problem: the resolution may be valid internally but the ROC record is incomplete, which surfaces when a later filing (such as INC-24 or PAS-3) refers to it.

We track which resolutions need filing as they are passed and file MGT-14 with the explanatory statement and altered documents within the window.

## Key facts

| Item | Detail |
| --- | --- |
| Due | Within 30 days of passing the resolution |
| Must file | Special resolutions; resolutions under Section 117(3) |
| Private company exemption | Board resolutions under Section 179(3) |
| Late filing | Additional fees and penalties under Section 117 |

## Who needs this

- Any company passing special resolutions
- Public companies passing Section 179(3) board resolutions
- Companies altering their articles, objects or name
- Companies approving loans, investments or related-party matters by special resolution

## What's included

- Resolution classification
- MGT-14 filing with attachments
- Late-fee computation and regularisation of missed MGT-14 filings

## Documents

- Certified copy of resolution
- Explanatory statement
- Altered MOA/AOA where relevant

## Process

1. **Classify** — We check whether the resolution must be filed.
2. **File** — MGT-14 filed within 30 days.
3. **Record** — Filed resolution and SRN added to the minute book and compliance tracker.

## FAQs

### Do private companies have to file board resolutions in MGT-14?

No for the board resolutions listed in Section 179(3); yes for special resolutions passed by shareholders.

### What is the time limit for MGT-14?

30 days from the date the resolution is passed.

### Which special resolutions are most common in private companies?

Altering the articles or objects clause, changing the company's name, approving a preferential allotment, and approving loans or investments beyond the Section 186 limits.

## Official sources

- Ministry of Corporate Affairs — MCA21 portal: https://www.mca.gov.in/
- Companies Act, 2013 (India Code): https://www.indiacode.nic.in/handle/123456789/2114

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Canonical page: https://www.industax.com/services/company-secretary/mgt-14-filing
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.