What Happens If ADT-1 Is Not Filed Within 15 Days

As per Section 139(1) of the Companies Act, 2013 and Rule 4(2) of the Companies (Audit and Auditors) Rules, 2014, it is required that form ADT-1 be filed within fifteen days after the meeting in which the auditor is appointed.

However, if this timeline is not met by the company, then what will be the consequences? Will the appointment become void? Will there be any extra charges?

In this blog, we explain the consequences of delayed ADT-1 filing, applicable additional fees, and the steps companies should take to remain compliant.

Table of Contents

What Is Form ADT-1?

Form ADT-1 is the electronic form which is filled with the MCA for the purpose of informing the ROC regarding the appointment of the auditor.

This form is usually filled when there has been an appointment or reappointment of an auditor by the members in the general meeting, including the Annual General Meeting (AGM).

The form contains details such as:

Company name and Corporate Identity Number (CIN).
Name and details of the auditor or audit firm.
Membership number and Firm Registration Number (FRN), where applicable.
Period of appointment.
Date of the meeting at which the appointment was made.

The requirement is governed by Section 139 of the Companies Act, 2013, and the applicable rules.

What Is the Due Date for Filing ADT-1?

According to Rule 4(2) of the Companies (Audit and Auditors) Rules, 2014, the company shall notify the ROC of the appointment of the auditor by submitting Form ADT-1 within 15 days from the date of the meeting where the auditor was appointed.

For example,

Where the AGM of a company is held on 30 September 2026, and an auditor is appointed/re-appointed in the meeting, Form ADT-1 would be required to be filed within 15 days from the date of the meeting.

Additional Fees for Late Filing of ADT-1

The additional fee applicable to Form ADT-1 is governed by the Companies (Registration Offices and Fees) Rules, 2014, as amended.

The general additional-fee structure for delayed ADT-1 filing is as follows:

Period of delay	Additional fee
Up to 15 days	One time of normal filing fee
More than 15 days and up to 30 days	Two times of normal filing fee
More than 30 days and up to 60 days	Four times of normal filing fee
More than 60 days and up to 90 days	Six times of normal filing fee
More than 90 days and up to 180 days	Ten times of normal filing fee
More than 180 days	Twelve times of normal filing fee

Note: The above is the general additional-fee structure applicable to ADT-1 under the relevant fee rules. The applicable MCA fee schedule and any amendments should be checked at the time of filing.

Does Late Filing Make the Auditor’s Appointment Invalid?

No, not automatically.

Non-filing of the ADT-1 form after 15 days by itself would not be enough to invalidate the appointment of the auditor.

This is due to the fact that in order for an appointment to be valid, it should have been done according to the provisions of the Companies Act, 2013, and the applicable provisions thereof.

It is the responsibility of the company to ascertain whether the appointment was duly made, and whether the auditor was rightfully appointed.

The non-filing of ADT-1 is a different matter altogether from the validity of the appointment itself.

Procedure for Filing ADT-1 Beyond Its Due Date

In case of missing the due date, the company must follow the below process:

Step 1: Confirm the appointment

Verify the AGM or other meetings’ date, resolution/appointment, and auditor consent and qualification certificates, wherever applicable.

Step 2: Fill the Form ADT-1

Fill in the details of the firm, particulars of the auditor, appointment details and other mandatory details.

Step 3: Attach the necessary documents

Attach the required supporting documents as per the current form and its instruction kit.

Step 4: Complete the process of certification

Make sure the form is digitally signed and certified by the proper authorised individual/professional, wherever applicable.

Step 5: Pay the respective fees

Make the payment of the filing fees and extra fee, as per the MCA fee structure.

Step 6: Submit the form on MCA portal

File the form on the MCA portal and keep the acknowledgment and filing records.

Documents Required for Filing ADT-1

The documents may vary depending on the nature of the appointment and the current form requirements. Commonly relevant documents include:

Certified copy of the resolution or relevant meeting record, where applicable.
Consent letter from the auditor, as applicable.
Certificate confirming eligibility for appointment, where applicable.
Details of the auditor or audit firm, including membership number and FRN, as applicable.
Other information or attachments required by the current ADT-1 form and instruction kit.

The company should review the applicable requirements before submitting the form.

Ways to Prevent Delay in Filing ADT-1

Companies can minimize any possibility of delay in filing ADT-1 by simply following a few compliance steps:

Schedule the auditor’s appointment in the company’s compliance schedule.
Preserve the decision of the appointment and other relevant records.
Conduct the auditor’s permission and eligibility check beforehand, wherever required.
Appoint the concerned individual for the ROC filing.
Confirm the filing and maintain MCA acknowledgment.

This will save a lot of trouble for companies and help them to avoid unnecessary costs.

Frequently Asked Questions (FAQs)

Q1. What is the time limit for filing Form ADT-1?

Form ADT-1 is generally required to be filed within 15 days of the meeting in which the auditor is appointed, in accordance with the applicable provisions and rules.

Q2. What happens if ADT-1 is filed after 15 days?

The company may have to pay additional ROC filing fees based on the period of delay. The delayed filing may also constitute a compliance default.

Q3. Can ADT-1 be filed after the due date?

Yes. Delayed filing may generally be completed by paying the applicable additional fee, subject to the current MCA filing requirements. The company should file it as soon as possible.

Q4. Does non-filing of ADT-1 automatically invalidate the auditor’s appointment?

No. Non-filing does not automatically invalidate the appointment. However, the appointment must independently comply with the applicable provisions of the Companies Act, 2013.

Q5. Is there a penalty for not filing ADT-1?

A delayed filing may attract additional fees, and the company or officers in default may face other legal consequences where applicable. The specific liability should be assessed under the relevant provisions.

Q6. Is ADT-1 required after every AGM?

ADT-1 is not necessarily required after every AGM. It is required when the relevant auditor appointment or reappointment triggers the filing obligation. The company’s circumstances and the nature of the appointment should be checked.

Q7. Is ADT-1 required for the first auditor?

The applicable filing requirement should be assessed based on the circumstances of the first auditor’s appointment and the relevant provisions and rules. The company should verify the current MCA form requirements for that appointment.

Q8. Who is responsible for filing ADT-1?

The company is responsible for ensuring that Form ADT-1 is filed within the prescribed time. The filing may be handled by its authorised personnel or appointed professional.

Conclusion

Filing of Form ADT-1 within 15 days is crucial for ensuring ROC compliance. It is essential that one does not fail to meet the deadlines as failure to do so may lead to further costs and even non-compliance. Companies must ensure that the audit is confirmed, appropriate fees are calculated, and documents are filed immediately.