Due Dates MGT-14 — Filing of Resolutions with ROC
MGT-14 — Filing of Resolutions with ROC
Companies Act 2013 s.117
Filed within 30 days of passing specified resolutions — special resolutions, board resolutions under s.179(3) (borrow, invest, loan), and certain agreements.
Due dates and late fees
| FY | Due Date | Late Fee | Note |
|---|---|---|---|
| FY 2024-25 | Within 30 days of resolution | Additional ROC fee u/s 403; s.117(2): ₹10,000 + ₹100/day for company; ₹10,000 + ₹100/day for officer, caps ₹2 lakh + ₹50k | Private companies are largely exempt from board-resolution filings under s.117 (notification dated 5-Jun-2015) — special resolutions must still be filed. |
| FY 2025-26Current | Within 30 days of resolution | Additional ROC fee u/s 403; s.117(2): ₹10,000 + ₹100/day for company; ₹10,000 + ₹100/day for officer, caps ₹2 lakh + ₹50k | Private companies are largely exempt from board-resolution filings under s.117 (notification dated 5-Jun-2015) — special resolutions must still be filed. |
| FY 2026-27 | Within 30 days of resolution | Additional ROC fee u/s 403; s.117(2): ₹10,000 + ₹100/day for company; ₹10,000 + ₹100/day for officer, caps ₹2 lakh + ₹50k | Private companies are largely exempt from board-resolution filings under s.117 (notification dated 5-Jun-2015) — special resolutions must still be filed. |
FY-specific notes
FY 2024-25: Private companies are largely exempt from board-resolution filings under s.117 (notification dated 5-Jun-2015) — special resolutions must still be filed.
FY 2025-26: Private companies are largely exempt from board-resolution filings under s.117 (notification dated 5-Jun-2015) — special resolutions must still be filed.
FY 2026-27: Private companies are largely exempt from board-resolution filings under s.117 (notification dated 5-Jun-2015) — special resolutions must still be filed.
Private-company exemption from s.179(3) MGT-14 filings still holds per the 2015 notification — verify no subsequent MCA circular has restricted it.
Late fee calculator
Calculate the related statutory fee for this obligation.
Section 403 Companies Act — Additional Fee for Late ROC Filing →