✓ Updated for FY 2026-27event

MGT 14 Fee Calculator — Form MGT-14 Filing Fee, Late Fee & Penalty (FY 2026-27)

Estimate applicable statutory filing fees and late multipliers based on selected assumptions, Table B late multipliers (2× to 12×), IFSC 60-day deadlines, Section 117(2) adjudication penalties, and 300-day condonation rules on MCA V3. Always verify final challan values on MCA21 portal before filing.

📅 Due: Within 30 calendar days from the date of passing resolution or agreement (60 calendar days for IFSC Companies)

⚖️ Penalty: Table B Escalating Multipliers (2× to 12×) on MCA Portal + Section 117(2) Adjudication (₹10,000 + ₹100/day)

📋 Under: Section 117(1) of Companies Act, 2013 read with Rule 24 of Companies (Management and Administration) Rules, 2014

⚡ Fast Statutory Summary • Section 117 & Rule 24 • Dual Liability Regime

Form MGT-14 must be filed with the ROC within 30 calendar days of passing a Special Resolution or agreement (extended to 60 calendar days for IFSC companies per G.S.R. 8(E)/9(E)). Normal fees range from ₹200 to ₹600 under Table A based on nominal share capital. Belated filing incurs Table B escalating multipliers (2× to 12× normal fee) plus independent Section 117(2) civil penalties (₹10,000 + ₹100/day, capped at ₹2L for company and ₹50k per officer; 50% discount under Section 446B for small companies). Delays beyond 300 days require Central Government condonation in Form CG-1 and INC-28.

✓ Timeline: 30 Days (60 Days for IFSC)•✓ Normal Fee: ₹200 to ₹600 (Table A)•✓ Table B Multipliers: 2× to 12× Base Fee•✓ Sec 117(2) Penalty: ₹10,000 + ₹100/day•✓ Pvt Co Exemption: Section 179(3) Routine Board Powers Exempt•✓ Delay > 300 Days: Form CG-1 & INC-28 Mandatory

MCA V3 Compliance Intelligence Workspace

Form MGT-14 Filing Fee & Penalty Workspace

Deterministic calculation of Table A filing fee, Table B additional fee multipliers, Section 117(2) statutory penalties, IFSC 60-day deadlines, and 300-day condonation rules.

Quick Presets (1-Click Real World Scenarios):

1. Purpose & Statutory Applicability

Section 117(3)

Select Action / Transaction Triggering MGT-14:

Statutory Authority: Section 13special resolution

Any alteration of the Memorandum (other than capital increase governed strictly under Section 64/SH-7) requires a Special Resolution filed in MGT-14 under Section 13 read with Section 117(3)(a).

2. Company Capital & Regulatory Parameters

Company Has Share Capital?

Companies without share capital pay flat ₹200 Table A fee

Nominal / Authorised Share Capital (₹)₹10,00,000

Entity Classification (Section 446B Relief Assessment):

Is this an IFSC Company?

GIFT City / IFSC entities get 60 calendar days window (MCA Notification GSR 8(E)/9(E))

3. Event Date vs Filing Date (Statutory Clock)

Resolution / Agreement Date (Event Date):

3 Oct 2026

Actual / Proposed Filing Date:

23 Oct 2026

Number of Officers in Default (Directors / KMP):2 Officer(s)

Total MCA V3 Portal ChallanOn Time

₹400

Normal Filing Fee (Table A):₹400

Additional Fee Multiplier:0× (On Time)

Additional Late Fee (Table B):+₹0

Statutory Deadline (Due Date):2026-11-02 (30 days)

Filing Delay:0 Calendar Day(s)

Section 117(2) Statutory Penalty Exposure

ROC Adjudication (Sec 454)

Separate from the MCA portal filing fee. Levied by Registrar under Section 454 adjudication for delay.

Company Penalty Exposure:₹0

Officer in Default (each):₹0

All Officers (2 persons):₹0

Total Statutory Penalty Liability:₹0

How Was This Calculated? (Formula Breakdown)

1. Nominal Share Capital: ₹10,00,000. Applicable Table A fee slab is ₹400.

2. Standard Company status: Statutory window is 30 calendar days (Section 117(1)). Due Date is 2026-11-02.

3. Filed on or before due date: Delay = 0 days. Additional fee multiple = 0×.

4. Total MCA Portal Challan = Normal Fee (₹400) + Additional Fee (₹0) = ₹400.

5. Statutory Penalty under Section 117(2): ₹0 (no default).

MGT-14 Statutory Filing Assistant

Ask statutory questions regarding MGT-14 filing periods, Section 179(3) exemptions, or condonation:

Mandatory Attachments for Section 13 Filing (Alteration of Memorandum of Association (MOA) )

MCA V3 Form MGT-14 Kit

Certified true copy of Special Resolution with Explanatory Statement (Sec 102)

Altered Memorandum of Association (MOA)

Notice of General Meeting with relevant agenda

Copy of approval order if object change or registered office change is involved

How to File Form MGT-14 on MCA V3 Portal (Step-by-Step Practical Workflow)

Step 1: Draft Resolution

Convene General Meeting / Board Meeting, pass qualifying Special Resolution with Explanatory Statement under Section 102.

Step 2: Check 30-Day Due Date

Clock begins on day after resolution. Standard entities have 30 calendar days; IFSC entities have 60 calendar days.

Step 3: Prepare Attachments

Convert Certified True Copy of resolution, altered MOA/AOA, and meeting notice into clean, bookmarked PDF documents.

Step 4: Login to MCA V3

Step 5: Fill e-Form Particulars

Enter CIN, select Section 117 purpose code, enter resolution passing date, and attach the signed PDF annexures.

Step 6: Affix Digital Signatures

Sign with Director / Managing Director DSC (DIN-registered) and certifying Professional DSC (CA / CS / CMA in practice).

Step 7: Upload Form on MCA

Upload the DSC-affixed e-Form. System validates data integrity and calculates Table A normal and Table B late fees.

Step 8: Pay Challan Online

Generate e-Challan and pay via Net Banking, Credit Card, or NEFT. Note down the Service Request Number (SRN).

Step 9: Track Approval & File Record

Track SRN status on MCA. Once Approved, download the ROC filing receipt and store in the statutory company register.

Authoritative Legal Sources & Verification

Companies Act, 2013 — Section 117

Primary statutory mandate governing registration of resolutions and agreements with the Registrar.

Companies (Management and Administration) Rules, 2014 — Rule 24

Prescribes Form MGT-14 and the strict 30-day filing clock.

Companies (Registration Offices and Fees) Rules, 2014 — Table A & Table B

Governs nominal capital normal fee slabs (₹200–₹600) and escalating delay multipliers (2×–12×).

MCA Exemption Notification G.S.R. 464(E) dated 05.06.2015

Exempts Private Limited Companies from filing Section 179(3) routine Board Resolutions.

Was this calculation accurate and helpful?

Help us maintain high accuracy standards across corporate law updates.

📌Key Facts

Filed ByCompanies passing Special Resolutions (Section 117(3)(a)), Public Limited Companies passing Section 179(3) Board Resolutions, Companies executing MD / WTD appointment agreements (Section 117(3)(c)), Companies passing resolutions under Section 180(1)(a) or (c), Companies initiating voluntary liquidation under IBC Section 59
Due DateWithin 30 calendar days from the date of passing resolution or agreement (60 calendar days for IFSC Companies)
Section ReferenceSection 117(1) of Companies Act, 2013 read with Rule 24 of Companies (Management and Administration) Rules, 2014
Concessional Fee Applies?Yes (OPC / Small Company)

📊Fee Schedule

Nominal Capital Bracket	Normal Filing Fee
Less than ₹1,00,000	₹200
₹1,00,000 or more but less than ₹5,00,000	₹300
₹5,00,000 or more but less than ₹25,00,000	₹400
₹25,00,000 or more but less than ₹1 crore	₹500
₹1 crore or more	₹600
Company not having share capital	₹200

What is MGT-14?

Form MGT-14 is the statutory e-Form prescribed under Section 117(1) of the Companies Act, 2013 and Rule 24 of the Companies (Management and Administration) Rules, 2014. It serves as the official mechanism for companies to register specified resolutions and agreements with the Registrar of Companies (ROC).

Under Section 117(3), Form MGT-14 must be filed for:

Special Resolutions: Every special resolution passed by members in an AGM, EGM, or through Postal Ballot under Section 110.
Managing Director Agreements: Board resolutions or contracts regarding the appointment, re-appointment, or variation of terms of a Managing Director or Whole-time Director under Section 117(3)(c).
Borrowing & Financial Powers: Resolutions passed under Section 180(1)(a) and Section 180(1)(c) by public companies consenting to borrowings beyond capital and reserves.
Powers of Board (Section 179(3)): Board resolutions for borrowing, investing, or granting loans (applicable strictly to Public Companies; Private Companies are exempt).
Voluntary Liquidation: Resolutions passed for voluntary winding up under Section 59 of the Insolvency and Bankruptcy Code, 2016.

Who Must File MGT-14?

Every company registered under the Companies Act, 2013 that passes a resolution or enters into an agreement falling within the purview of Section 117(3) must file Form MGT-14. This includes:

Public Limited Companies (Listed & Unlisted): Must file for all special resolutions and routine Section 179(3) board resolutions.
Private Limited Companies: Must file for all special resolutions, MD/WTD agreements, and Section 186(3) inter-corporate investment resolutions. Exempt from routine Section 179(3) board resolutions per Notification G.S.R. 464(E).
One Person Companies (OPCs) & Small Companies: When passing relevant special resolutions.
Section 8 Companies & Producer Companies: Upon passing qualifying resolutions.

MGT-14 Due Date & Timeline

Statutory 30-Day and 60-Day Filing Windows

Pursuant to Section 117(1), Form MGT-14 must be filed with the Registrar within:

Standard Companies: Strictly within 30 calendar days from the date of passing of the resolution or entering into the agreement.
IFSC Companies: Within 60 calendar days pursuant to MCA Notifications G.S.R. 8(E) and G.S.R. 9(E) dated 4th January 2017.

The filing clock starts on the calendar date following the date of the meeting. Filing on or after Day 31 (or Day 61 for IFSC) automatically triggers Table B additional fees.

Consequences of Late Filing MGT-14

Dual Consequences of Belated Filing

A delayed Form MGT-14 triggers two distinct financial and legal liabilities:

1. MCA V3 Table B Additional Fees

Escalating multipliers on the Table A base fee: Up to 30 days: 2×; 31 to 60 days: 4×; 61 to 90 days: 6×; 91 to 180 days: 10×; beyond 180 days: 12× normal fee. For filings delayed beyond 300 days, Central Government condonation under Section 460(b) in Form CG-1 is mandatory before filing.

2. Section 117(2) Civil Penalties

ROC adjudication penalties under Section 454: The company is liable to ₹10,000 + ₹100/day (max ₹2,00,000); every officer in default is liable to ₹10,000 + ₹100/day (max ₹50,000). Eligible Small Companies and Startups receive Section 446B relief (50% reduced penalty).

Fee Calculation Example

Scenario 1: Private Limited Alteration of MOA (₹10 Lakhs Capital, 20 Days Delayed)

A Private Limited Company with ₹10 Lakhs nominal capital passes a Special Resolution on 01 October 2026 to alter its Object Clause. Form MGT-14 is filed on 20 November 2026 (Due date was 31 October 2026, delay = 20 days, 2 officers in default):

Table A Normal Fee: ₹400
Table B Additional Fee (2× for delay up to 30 days): ₹800
Total MCA Portal Challan: ₹1,200
Section 117(2) Company Penalty (₹10,000 + 19 days × ₹100): ₹11,900
Section 117(2) Officers Penalty (₹11,900 × 2 officers): ₹23,800
Total Estimated Financial Exposure: ₹36,900

Scenario 2: Small Company under Section 446B (45 Days Delayed)

A Small Company with ₹25 Lakhs capital files MGT-14 with 45 days delay (4× multiplier):

Normal Fee (Table A): ₹500
Additional Late Fee (4×): ₹2,000
Total MCA Portal Challan: ₹2,500
Unreduced Penalty: ₹10,000 + 44 × ₹100 = ₹14,400 per person
Section 446B Relief (50% discount): Company Penalty = ₹7,200; Officer Penalty = ₹7,200 each
Section 446B Savings: ₹14,400

Frequently Asked Questions

What is the normal filing fee for Form MGT-14 on MCA V3?

The normal filing fee is governed by Table A of the Companies (Registration Offices and Fees) Rules, 2014 and is determined by the company's Nominal (Authorised) Share Capital: (1) Less than ₹1,00,000: ₹200; (2) ₹1,00,000 to ₹4,99,999: ₹300; (3) ₹5,00,000 to ₹24,99,999: ₹400; (4) ₹25,00,000 to ₹99,99,999: ₹500; (5) ₹1,00,00,000 or more: ₹600. For companies without share capital, the normal fee is a flat ₹200.

What is the statutory deadline / due date for filing Form MGT-14?

Pursuant to Section 117(1) of the Companies Act, 2013 read with Rule 24 of the Companies (Management and Administration) Rules, 2014, Form MGT-14 must be filed within 30 calendar days from the date the resolution was passed or the agreement was entered into. For IFSC Private and Public Companies, the statutory window is extended to 60 calendar days pursuant to MCA Notifications G.S.R. 8(E) and 9(E) dated 4th January 2017.

How are Table B additional late filing fees calculated for Form MGT-14?

Under Table B of the Companies (Registration Offices and Fees) Rules, 2014, delay beyond the 30-day (or 60-day for IFSC) deadline attracts escalating multipliers on the normal base fee: (1) Up to 30 days delay: 2× normal fee (Total Challan = 3×); (2) 31 to 60 days delay: 4× normal fee (Total Challan = 5×); (3) 61 to 90 days delay: 6× normal fee (Total Challan = 7×); (4) 91 to 180 days delay: 10× normal fee (Total Challan = 11×); (5) More than 180 days delay: 12× normal fee (Total Challan = 13×).

What happens if Form MGT-14 is delayed beyond 300 days on MCA V3?

Under the official MCA Form MGT-14 Instruction Kit and Section 460(b), where the event date is not within 300 days of the filing date, direct e-filing on the MCA portal is blocked. The company must first apply to the Central Government / Regional Director for Condonation of Delay via Form CG-1, obtain a formal condonation order, file the order with the ROC in Form INC-28, and cite the approved INC-28 SRN in Form MGT-14.

Are Private Limited Companies required to file Form MGT-14 for Section 179(3) Board Resolutions?

NO! Under MCA Exemption Notification No. G.S.R. 464(E) dated 5th June 2015, clause (g) of sub-section (3) of Section 117 does not apply to Private Limited Companies. Therefore, private companies are exempt from filing MGT-14 for routine Section 179(3) Board Resolutions (such as borrowing money, granting loans, investing funds, approving financial statements, or making calls on shares). Only Public Limited Companies must file MGT-14 for Section 179(3) powers.

What is the statutory penalty under Section 117(2) for failure to file MGT-14?

Under Section 117(2) of the Companies Act, 2013, default triggers civil adjudication penalties: The Company is liable to a penalty of ₹10,000 plus ₹100 for each day of continuing failure after the first day, capped at ₹2,00,000. Every Officer in Default (including liquidator if any) is liable to ₹10,000 plus ₹100 per day of continuing failure, capped at ₹50,000 per officer. This is independent of the MCA portal filing fee and is adjudicated by the ROC under Section 454.

Does Section 446B relief apply to Section 117(2) penalties for Small Companies and Startups?

Yes! Under Section 446B, eligible Small Companies (Section 2(85)), One Person Companies (OPC), Producer Companies, and DPIIT-recognized Startups pay reduced adjudication penalties: not more than one-half (50%) of the penalty specified in Section 117(2), subject to a maximum company ceiling of ₹1,00,000 and officer ceiling of ₹25,000. Note: Section 446B relief applies only to ROC statutory adjudication penalties and does NOT reduce MCA portal filing fees.

Can multiple resolutions passed on different dates be filed in a single Form MGT-14?

Under the MCA MGT-14 Instruction Kit, multiple resolutions can be filed in a single form only if all event dates fall within the permissible filing window. If resolutions were passed on dates spanning outside the window, separate MGT-14 filings are mandatory for each distinct resolution date.

Often filed together with:

SH-7— Notice to Registrar of any Alteration of Share Capital PAS-3— Return of Allotment MGT-7— Annual Return CHG-1— Creation or Modification of Charge

Other calculators:

LLP Penalty Calculator →MSME Interest Calculator →

Statutory Disclaimer: Fees and late filing multipliers are estimated based on published schedules under the Companies (Registration Offices and Fees) Rules, 2014 and Companies Act, 2013. Always verify final challan values on MCA21 portal before filing.

Need to calculate for a different company form?

View All Company Calculators