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ADT-1 Filing – Complete Guide for Companies in India
When a company is incorporated in India, it is required to comply with several legal formalities under the Companies Act, 2013. One of the most crucial among them is the ADT-1 Filing i.e. appointment of an auditor. To report this appointment officially to the Registrar of Companies (ROC), the company must file a statutory return known as Form ADT-1.
Whether you are appointing the first auditor after incorporation or re-appointing an auditor in your Annual General Meeting (AGM), filing Form ADT-1 is mandatory. Non-compliance can lead to hefty penalties, extra fees, and unnecessary legal troubles.
At Bharat United Startups, we simplify this process by guiding businesses step-by-step in filing Form ADT-1 online through the MCA portal, ensuring complete compliance without stress.
What is Form ADT-1?
Form ADT-1 is an e-form prescribed by the Ministry of Corporate Affairs (MCA) to notify the Registrar of Companies (ROC) about the appointment of a company auditor.
It is filed under Section 139 of the Companies Act, 2013 read with Rule 4(2) of the Companies (Audit and Auditors) Rules, 2014.
In simple words: Whenever a company appoints, reappoints, or replaces an auditor, it must file Form ADT-1 within 15 days of the appointment.
Why is ADT-1 Filing Important?
Auditors play a crucial role in verifying the company’s financial statements. The government ensures transparency and accountability by making auditor appointment reporting mandatory.
1. Statutory Requirement – It is legally compulsory under the Companies Act.
2. Avoid Penalties – Late or missed filing attracts huge additional fees.
3. ROC Compliance – The company’s record is updated with the MCA.
4. Financial Transparency – Shows that the company maintains proper audit practices.
5. Mandatory for All Companies – Applies to private limited, public limited, OPC, Nidhi, Section 8 companies, and even small companies.
Applicability – Who Needs to File ADT-1?
Every company in India, regardless of size or type, must file Form ADT-1 upon the appointment of an auditor.
✔️ Private Limited Companies
✔️ Public Limited Companies
✔️ Listed & Unlisted Companies
✔️ One Person Companies (OPC)
✔️ Section 8 Companies (NGOs)
✔️ Small Companies & Startups
Scenarios When ADT-1 Must Be Filed
- First Auditor Appointment – Within 30 days of incorporation, the Board of Directors appoints the first auditor. Filing ADT-1 is mandatory within 15 days of this appointment.
- Reappointment at AGM – Every company appoints/reappoints its statutory auditor at the AGM. Filing must be done within 15 days of AGM.
- Appointment due to Casual Vacancy – If the existing auditor resigns, dies, or is disqualified, and a new auditor is appointed, Form ADT-1 must be filed.
- Subsequent Appointments – Whenever a new auditor is appointed for a fresh term, ADT-1 filing is mandatory.
ADT-1 Due Dates
- For Newly Incorporated Companies:
✔️ Auditor must be appointed within 30 days of incorporation.
✔️ ADT-1 must be filed within 15 days of appointment.
Effectively, filing must be done within 45 days of incorporation. - For Existing Companies:
✔️ Auditor appointed at the AGM.
✔️ ADT-1 must be filed within 15 days of AGM date.
Example: If AGM is held on 30th September 2025, ADT-1 filing must be done by 15th October 2025.
Details Required in ADT-1
✔️ Name of the auditor/firm
✔️ Membership number of auditor
✔️ Firm Registration Number (FRN)
✔️ PAN of the auditor/firm
✔️ Professional address & contact details
✔️ Period of appointment (usually 5 years)
✔️ Date of appointment (Board/AGM date)
✔️ CIN (Corporate Identification Number) of the company
✔️ SRN of Form GNL-2 (if applicable)
✔️ Details of outgoing auditor (if any)
Documents Required for ADT-1 Filing
- Copy of Board/AGM Resolution approving appointment.
- Consent Letter from auditor (Form 141(1)).
- Certificate from Auditor confirming eligibility under Section 141.
- Intimation Letter sent by company to auditor.
- Details of Previous Auditor (in case of reappointment or vacancy).
Step-by-Step Process to File ADT-1 Online
- Download E-Form
✔️ Visit MCA Services → Company Forms Download → Select Form ADT-1. - Fill in Details
✔️ CIN of company.
✔️ Auditor’s details (name, PAN, FRN, membership number, address)
✔️ Type of appointment (first/reappointment/casual vacancy)
✔️ AGM/Board meeting date
✔️ Tenure of appointment - Attach Documents
✔️ Upload all supporting documents in PDF format. - Affix Digital Signatures
✔️ DSC of company director
✔️ DSC of a practicing CA/CS/CMA - Upload Form & Pay Fees
✔️ Upload on MCA21 portal.
✔️ Pay filing fee (based on share capital). - SRN Generation & Acknowledgment
✔️ On successful filing, MCA issues Service Request Number (SRN) and an acknowledgment email.
ADT-1 Filing Fees
The filing fee depends on the company’s authorized share capital:
✔️ Up to ₹1,00,000 → ₹200
✔️ ₹1,00,000 – ₹4,99,999 → ₹300
✔️ ₹5,00,000 – ₹24,99,999 → ₹400
✔️ ₹25,00,000 – ₹99,99,999 → ₹500
✔️ ₹1,00,00,000 or more → ₹600
Penalties for Late Filing of ADT-1
Ignoring compliance can also lead to legal action under Section 450 of the Companies Act, 2013.
If ADT-1 is not filed within due dates, additional fees apply:
| Delay | Penalty |
|---|---|
| Up to 30 days | 2x normal fee |
| 31 – 60 days | 4x normal fee |
| 61 – 90 days | 6x normal fee |
| 91 – 180 days | 10x normal fee |
| More than 180 days | 12x normal fee |
Common Mistakes While Filing ADT-1
✔️ Wrong membership number or FRN of auditor.
✔️ Not attaching auditor’s consent.
✔️ due date.
✔️ Filing without DSC authentication.
✔️ Uploading incomplete resolution.
Pro Tip: Always cross-verify auditor details with ICAI database before filing.
Importance of Professional Help
Although companies can file ADT-1 themselves, many face technical errors or rejections. Professional help ensures:
✔️ Accuracy in documentation
✔️ Timely submission
✔️ Avoidance of penalties
✔️ Hassle-free compliance
At Bharat United Startups, our experts handle the end-to-end filing of ADT-1 – from document drafting to final submission.
Recent Updates (2025)
The Companies (Audit and Auditors) Amendment Rules, 2025, effective from July 14, 2025, have made filing ADT-1 mandatory even for first auditor appointments by the Board.
Earlier, first auditor appointments were exempt. Now, every appointment must be reported.
Why Choose Bharat United Startups for ADT-1 Filing?
✔️ Drafting of board/AGM resolutions
✔️ Preparation of auditor consent & certificate
✔️ Quick filing on MCA portal
✔️ Compliance check before submission
✔️ Acknowledgment & SRN tracking
We make sure your company never misses deadlines and stays fully compliant.
Ready for Income Tax e-Filing? Get Started with Bharat United Startups Today!
For more information on Company compliance Refer MCA Portal
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How Bharat United Startups Helps in ADT-1 Filing.
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Frequently Asked Questions (FAQs) on ADT-1 Filing!
1. What is ADT-1 form used for?
ADT-1 is used to notify ROC about the appointment of a company auditor.
2. Who files ADT-1 – company or auditor?
The company is responsible for filing ADT-1, not the auditor.
3. What is the due date for ADT-1 filing?
Within 15 days of auditor’s appointment (Board/AGM date).
4. Is ADT-1 required for first auditor?
Yes, after July 2025 amendment, filing is mandatory even for first auditors.
5. What happens if ADT-1 is not filed?
Late fees, penalties, and possible non-compliance issues.
6. Can ADT-1 be revised after filing?
No, a fresh form needs to be filed if corrections are required.
7. What documents are attached with ADT-1?
Auditor’s consent, eligibility certificate, board/AGM resolution.
8. Can a small company skip ADT-1 filing?
No. ADT-1 filing is compulsory for all companies.
9. How do I know if my ADT-1 is successfully filed?
You will receive SRN (Service Request Number) and email acknowledgment from MCA.
10. Can Bharat United Startups help with ADT-1 filing?
Yes! We provide complete support for preparation, filing, and compliance.
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