First auditor roc filing under companies act 1956

Not required.

what about the filing of MGT 14 , disclosure of director interest , since it is a newly incorporated company , the first audit of it will be for period of feb 2014 to march 2015 , but so far company has not filled any mgt 14 for disclosure of director interest , since it thought that when audit will take place then its filing will also be done , are we liable for any penalty or additional fees for MGT 14