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Filing of mgt 14 - small companies

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(Querist)
20 July 2015 Good afternoon experts.

I have failed to file Form MGT 14 for approval of Financial statements for one of our clients for FY 2013-14 who is a small company. Recently I heared from my friend that we need not file MGT 14 for small companies. Please inform me whether i can avoid filing or is it necessary.
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Pratik Shah

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Pratik Shah (Expert)
20 July 2015 you can avoid filings of MGT-14 for FY 2013-14 as it was necessary to file it at that time. The Company is still liable to file it for earlier years, because it has not filed it yet.

From this year, pvt company is not required to file MGT-14 for board resolutions.
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