Site iconSite icon SAG Infotech Official Tax Blog Upto 20% Off on All Software

ADT-1 Form (MCA) E-Filing Process & Due Dates for Auditor

ADT-1 Form (MCA) for First Auditor
https://blog.saginfotech.com/wp-content/uploads/2019/08/mca-form-adt-1.mp3

ADT-1 Form for Appointment of First Auditor

When a company appoints an auditor, it is under an obligation to notify the Registrar of Companies (ROC) about the appointment in a prescribed manner as per section 139 (1) of the Companies Act 2013. Form ADT-1 is used for this purpose.

Under Section 139 (1) of the Companies Act 2013, a company shall communicate to the auditor of its appointment. At the same time, a notice of such appointment must be filed with the registrar of companies within 15 days of this appointment. As per the rules, such notice regarding the auditor appointment is required to be filed in Form ADT 1 in the MCA portal.

Through this article, we are trying to narrate to you a brief understanding of form ADT-1. Here we go:

File ADT-1 Form via ROC Software

    Guaranteed Offer on Every Software*

    What is Form ADT-1 MCA?

    Form ADT- 1 can be referred to as an intimation filed by every company with the Registrar of Companies about the appointment of an auditor after the inference of its Annual General Meeting (AGM) u/s 139 of The Companies Act, 2013 (fourth proviso to sub-section (1)).

    ADT-1 includes details such as the auditors’ consent cum eligibility certificate, the auditors’ name and the company’s information.


    When Should the MCA Form ADT-1 be Filed?

    In Case of New Company Incorporation:- Form ADT-1 is required to be filed within 15 days from the first board meeting of the company, which is required to be held within 30 days of incorporation, in which the auditor is appointed by the board of directors of the company.

    For Existing Company:- Form ADT-1 should be filed by the company with the registrar of companies within 15 days of the AGM in which the Auditor was appointed or reappointed, as the case may be. For example, if the company’s AGM was conducted on 30 September 2025, then the company should file Form ADT-1 by 14th October 2025.

    What are the Documents that Need to be Attached to Form ADT-1?

    The following is the list of documents that need to be attached to Form ADT-1:

    Read also: Complete Guide to Filing ROC Return E-forms

    Differences In V2 Portal Vs. V3 Portal

    Below, we mentioned the major difference between the MCA (Ministry of Corporate Affairs) V2 and V3 portals. The official department has made many changes to ease tax compliance.

    Shift from PDF to Interactive Web Format

    Increased Data Visibility

    Auditors’ Term

    Insolvency Management and Dissolution

    File Size

    Forms Linked

    The ADT-1 form alone was filed under the V2 portal, while under the V3 portal, it is integrated with other key filings like AOC-4 and the Auditor’s Report. The system shall cross-check the validation of SRNs (Service Request Numbers) of these corresponding forms.

    What are the Filing Fees of MCA Form ADT-1 with the Registrar of Companies?

    The filing fees for Form ADT 1 with the registrar of companies are as follows:

    Sl.NoNominal Share Capital of the CompanyFee in (INR)
    1< INR 1,00,000200
    2Between 1,00,000 and  4,99,999300
    3Between 5,00,000 and 24,99,999400
    4Between 25,00,000 and 99,99,999500
    5> or equal to 1,00,00,000600

    What is the Amount of Penalty That is Imposed on the Delayed Filing of Form ADT-1?

    Late due date and filing penalty of the ADT 1 form will lead to the imposition of the following penalties:

    Sl.NoDelay in Filing (in no. of days)Penalty Leviable
    1Up to 15 days1 time of normal fees
    More than 15 days and up to 30 days2 times the normal fees
    2More than 30 days and up to 60 days4 times of normal
    fees
    3More than 60 days and up to 90 days6 times of normal
    fees
    4More than 90 days and up to 180 days10 times of normal
    fees
    5More than 180 days12 times of normal fees

    Other Important Points for ADT-1 Form

    E-filing of Form ADT-1

    Conclusion

    Form ADT-1 holds the utmost importance when it comes to the appointment of an auditor in your company. These Forms are mandatory to be filed by the companies within the prescribed deadline of 15 days.

    Well, with the advancement of technology and the launching of new software every day, this process has also been simplified and automated.

    Many software are available in the market, but we shall talk about the best and widely preferred software that complies with the prevailing norms & notifications of the GOI and let you be in the good books of the Government.

    SAG Infotech’s Gen Complaw ROC/MCA return filing software is an all-inclusive solution for ROC filing, ROC e-Forms, Resolutions, XBRL, Registers, Minutes, and different MIS reports. Gen Complaw is an advanced & refined MCA software that executes all the “XBRL” E-filing promptly and accurately. It gets updated regularly with the latest notifications from the government and adheres to all statutory compliances of the Companies Act, 2013. Fast in action and Credible in performance!

    Exit mobile version