MGT-14 is not required to be filed for every share transfer in a private limited company.

According to Section 117(3)(a) of the Companies Act, 2013, a company is required to file Form MGT-14 with the Registrar of Companies (ROC) within 30 days of passing a board resolution in respect of any matter specified in Section 179(3) of the Act. Section 179(3) specifies various powers that can be exercised by the board of directors of a company.

In the case of share transfers, the board of directors of a private limited company approves the transfer of shares through a board resolution. However, the approval of share transfer is not covered under the powers specified in Section 179(3) of the Act. Therefore, Form MGT-14 is not required to be filed for every share transfer.

However, if there is any change in the shareholding pattern of the company due to share transfer, then the company is required to file Form MGT-14 with the ROC. For example, if the share transfer results in a change in the shareholding pattern of the company, such as a change in the percentage of shareholding of a particular shareholder or group of shareholders, then the company is required to file Form MGT-14.

In summary, Form MGT-14 is not required to be filed for every share transfer in a private limited company, but it is required to be filed in case of any change in the shareholding pattern of the company due to share transfer.