MGT-14 risk usually appears when a company passes a resolution correctly but fails to file it. Section 117 makes certain resolutions and agreements an ROC filing matter.
Section 117 states that a copy of every resolution or agreement in respect of specified matters shall be filed with the Registrar within thirty days of passing or making thereof, in the prescribed manner.
| Question | Control |
|---|---|
| What resolution was passed? | Classify board, ordinary or special resolution. |
| Is it a matter specified under Section 117(3) or applicable rules? | Check before closing minutes. |
| Was explanatory statement required? | Attach/support where applicable. |
| Is the company eligible for any private-company exemption? | Do not assume; verify current law. |
| Has SRN/challan been saved? | Preserve filed form proof. |
This article is intentionally source-limited to official MCA / India Code material. Verify final filing positions with the latest Act, Rules, MCA forms and portal advisories before publishing.
It covers filing of specified resolutions and agreements with the Registrar.
India Code text refers to filing within thirty days for covered resolutions/agreements.
No. Check whether the matter is covered under Section 117 and applicable exemptions/rules.