📢 MCA Due Date Reminder: File Form ADT-1 by 14th October 2025!

 

The Ministry of Corporate Affairs (MCA) has made it mandatory for companies to file Form ADT-1 with the Registrar of Companies (ROC) to officially inform about the appointment or reappointment of their auditor. This is a key compliance requirement under the Companies Act, 2013, and missing the due date can result in penalties or additional fees.

Let’s understand everything you need to know about Form ADT-1, the filing deadline, procedure, and its importance for businesses.

🧾 What is Form ADT-1?

Form ADT-1 is a statutory form that companies must file with the ROC to intimate the government about the appointment or reappointment of an auditor after the conclusion of the Annual General Meeting (AGM).

This filing ensures that the details of the appointed auditor are recorded in MCA’s official records, maintaining transparency and accountability in corporate governance.

🏛️ Legal Requirement under the Companies Act, 2013

As per Section 139(1) of the Companies Act, 2013, every company must appoint an auditor at its first AGM, who will hold office until the conclusion of the sixth AGM.

Further, as per Rule 4(2) of the Companies (Audit and Auditors) Rules, 2014, companies must file Form ADT-1 within 15 days from the date of the AGM in which the auditor was appointed or reappointed.

📅 Due Date for FY 2024–25

If your company’s AGM was held on 30th September 2025, the due date for filing Form ADT-1 is 14th October 2025.

Failing to file within this timeline may attract additional fees and non-compliance penalties.

🧮 Example for Better Understanding

  • AGM Date: 30th September 2025

  • Appointment of Auditor: Approved in AGM

  • Due Date for Form ADT-1: 14th October 2025 (within 15 days of AGM)

Even if your AGM was held earlier or later, the same 15-day rule applies from the date of the AGM in which the appointment or reappointment was made.

🧑‍💼 Who Should File Form ADT-1?

The responsibility to file Form ADT-1 lies with the company (not the auditor).
It is the duty of the company’s management or authorized officer to ensure timely filing of this form with the Registrar of Companies (ROC).

📋 Key Information Required for Filing Form ADT-1

Before filing Form ADT-1, the company should have the following details ready:

  1. Name and address of the appointed auditor

  2. Firm Registration Number (FRN) of the audit firm

  3. Membership Number of the auditor

  4. Date of appointment and tenure of the auditor

  5. CIN (Corporate Identification Number) of the company

  6. Board resolution and AGM details approving the appointment

  7. Consent letter from the auditor

  8. Certificate of eligibility under Section 141 of the Companies Act

All these documents ensure that the auditor’s appointment meets the legal and professional requirements.

📎 Attachments Required with Form ADT-1

The following attachments must be uploaded along with the form:

  • Copy of the Board Resolution / AGM Resolution approving the appointment

  • Consent letter from the auditor confirming their willingness to act

  • Certificate from the auditor stating eligibility under Section 141

  • Optional attachments (if any)

Ensure that the attachments are properly signed and certified before submission.

💰 Penalty for Late Filing

If Form ADT-1 is not filed within the prescribed time limit, the company will have to pay additional filing fees as per the MCA fee structure.

The delayed filing fee increases with time, as shown below:

Delay DurationAdditional Fee
Up to 30 days2x of normal fee
31–60 days4x of normal fee
61–90 days6x of normal fee
91–180 days10x of normal fee
More than 180 days12x of normal fee

Timely filing helps you avoid unnecessary financial and legal burdens.

⚙️ Step-by-Step Filing Process

  1. Prepare the form (ADT-1) using MCA’s official portal.

  2. Enter details such as company CIN, auditor information, and AGM date.

  3. Attach required documents (resolutions, consent letter, eligibility certificate).

  4. Affix digital signature (DSC) of a director or authorized signatory.

  5. Upload the form on the MCA website.

  6. Pay the prescribed filing fee online.

  7. Receive acknowledgment for successful submission.

💡 Why Timely Filing Matters

Filing Form ADT-1 on time ensures:
✅ Legal compliance with MCA regulations
✅ Avoidance of penalties and late fees
✅ Smooth record-keeping of company audit appointments
✅ Enhanced corporate credibility and transparency

Non-compliance could attract penalties and reflect negatively during ROC inspections or company audits.

🧠 Expert Tip from Taxla Services

Many companies forget to file Form ADT-1 due to lack of awareness or tracking. To avoid last-minute hassles, set a compliance reminder right after your AGM and engage a professional tax consultant to handle your MCA filings efficiently.

At Taxla Services P. Ltd, we specialize in ROC filings, GST returns, income tax audits, and corporate compliance services across Tamil Nadu and beyond.

📞 Contact Taxla Services Today!

Ensure your Form ADT-1 filing is done accurately and on time.

📞 +91 7305701454
📧 auditsiva2@gmail.com
🌐 www.taxlaservices.com

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