✓ Updated for FY 2026-27event

ADT 1 Fee Calculator — Form ADT-1 Late Filing Fees & Multipliers (FY 2026-27)

Q: What is the statutory due date for filing Form ADT-1?

For appointments under Section 139(1), Rule 4(2) generally requires notice of the appointment to be given to the Registrar within 15 days. Do not apply this automatically to a first auditor appointed under Section 139(6): ICSI guidance has stated ADT-1 is not mandatory for that appointment under Rule 4(2), while the revised MCA form includes a first-auditor option. Because practice and portal instructions may differ, check current MCA instructions and obtain professional advice.

Q: What happens if I was one day late in filing Form ADT-1?

Where the 15-day filing timeline applies, a filing one day after that due date may attract the applicable Table B additional fee. The calculator estimates the fee from the dates and rules entered; confirm the applicable due date for the specific appointment type before relying on the result. For example, if a Section 139(1) appointment is due 15 days after the meeting, a filing on Day 16 is one day late.

Q: Where is the legal authority for Form ADT-1 due dates and late fees written?

The statutory due date is prescribed under Section 139(1) of the Companies Act, 2013 read with Rule 4(2) of the Companies (Audit and Auditors) Rules, 2014. Normal base fees are prescribed under Table A (Items 5 & 6), and late fee multipliers are governed by Table B of the Companies (Registration Offices and Fees) Rules, 2014.

Q: How is late fee calculated for Form ADT-1 under MCA Table B?

Form ADT-1 is an event-based form governed by Table B of the Companies (Registration Offices and Fees) Rules, 2014. If delayed, additional fees escalate as a multiple of the normal filing fee: up to 15 days delay = 1x; 16 to 30 days = 2x; 31 to 60 days = 4x; 61 to 90 days = 6x; 91 to 180 days = 10x; beyond 180 days = 12x normal fee.

Q: Does Form ADT-1 have a ₹100 per day penalty like AOC-4 or MGT-7?

No. The flat ₹100 per day additional fee introduced by the Companies (Registration Offices and Fees) Second Amendment Rules, 2018 applies exclusively to annual statutory returns (Form AOC-4, AOC-4 CFS, AOC-4 XBRL, MGT-7, and MGT-7A). Form ADT-1 is governed by the time-slab multiplier system under Table B and is capped at 12 times the base fee for delays up to 270 days.

Q: Is Form ADT-1 mandatory for the appointment of the First Auditor?

Section 139(6) requires the Board to appoint the first auditor within 30 days of registration (or members to appoint the auditor at an extraordinary general meeting within 90 days if the Board fails). ICSI guidance has stated that ADT-1 is not mandatory for this first appointment under Rule 4(2), but the revised MCA form includes a first-auditor option. Current portal instructions and professional practice may differ; verify them before filing.

Q: What is the Straight Through Process (STP) mode for Form ADT-1 on MCA V3?

The MCA determines the processing route and outcome under its current system rules. Payment and submission do not guarantee STP processing, approval, or a particular update to company master data.

Q: Can the appointment date of an auditor be backdated when filing Form ADT-1?

Record the true date on which the appointment was made and do not enter a date that misstates the underlying resolution or meeting. False statements can have legal consequences. We have not verified specific automated MCA portal checks, and the general 15-day filing timeline should not be applied to a first auditor appointment without checking current guidance.

Q: What is the role of the Audit Committee under Section 177 before filing Form ADT-1?

For companies required to constitute an Audit Committee under Section 177 (all listed public companies and unlisted public companies with paid-up capital ≥ ₹10 Cr, turnover ≥ ₹100 Cr, or borrowings > ₹50 Cr), the appointment, qualification, remuneration, and rotation of the statutory auditor must first be recommended by the Audit Committee before consideration by the Board of Directors or shareholders.

Calculate statutory normal filing fees, 15-day due date from AGM, Table B late multipliers (2× to 12×), Section 147 fine exposure, and Section 403 condonation rules for Form ADT-1 on MCA V3.

📅 Due: Generally within 15 days for appointments under Section 139(1); first auditor under Section 139(6) has a separate appointment timeline and ADT-1 filing position is subject to current MCA instructions and professional advice

⚖️ Penalty: 1x to 12x normal fee (Table B, Rule 12)

📋 Under: Section 139(1), Companies Act 2013 read with Rule 4(2)

⚡ Fast Statutory Summary • Section 139 & Rule 4(2)

Form ADT-1 is the statutory intimation for auditor appointment under Section 139(1) of the Companies Act, 2013, due within 15 days of the AGM. Normal base filing fees range from ₹200 to ₹600 under Table A based on nominal share capital. Delayed filings incur Table B escalation multipliers scaling from 2× to 12× normal fee, and defaults beyond 270 days require Regional Director condonation under Section 403.

✓ Statutory Due Date: Strictly 15 Days from AGM•✓ First Auditor: 30 Days (BOD) / 90 Days (EGM)•✓ Table B Late Multipliers: 2× to 12× Normal Fee•✓ Section 147 Fine: ₹25,000 to ₹5,00,000 on Company

Executive Statutory Synopsis • Form ADT-1 Due Date & Late Fees (2026)

Section 139(1) • Table B

📅 Statutory Due Date

Strictly within 15 calendar days from the date of the meeting (AGM, EGM, or Board Meeting) in which the statutory auditor was appointed.

⚡ Is there a ₹100/day penalty?

NO. Unlike AOC-4 or MGT-7, ADT-1 is governed by Table B time-slab multipliers (1× to 12× normal fee). Delays > 270 days require CG-1 condonation.

🏢 First Auditor & OPC Status

ICSI FAQs state that Form ADT-1 is not mandatory for the First Auditor. The revised MCA V3 form includes an option to report this appointment. Practice and interpretation may vary; check current MCA instructions and obtain qualified advice before deciding whether to file.

ADT-1 Master EngineSection 139 & Table B Multipliers

Auditor Appointment Fee & Due Date Calculator

Company Name (Optional — for client intimations)

Appointment TimelinesRule 4(2): 15 Days from Meeting

Appointment Meeting Context

Date of Meeting / Appointment (Day 0)

30 Sept 2026

Form ADT-1 due within 15 days of the meeting per Sec 139(1) — MCA reckons the last date as meeting + 14 days (30 September AGM → 14 October).

Actual / Planned Filing Date (DD/MM/YYYY)

23 Oct 2026

Nominal / Authorized Share CapitalCompany without Share Capital

₹

FEE COMPUTATION RESULTDELAYED (9d)

Total MCA Challan Amount

₹600

Governed by Table A & Table B, Rule 12 Annexure

Normal Filing Fee:₹300

Additional Late Fee:

₹300(1× normal fee)

Statutory Due Date:14 Oct 2026

Due date reckoned as MCA21 computes it (event day counted); see the of/from note.

Delay Duration:9 days delay

Did you know?

Form ADT-1 does NOT attract ₹100/day. The ₹100/day penalty applies exclusively to annual returns (AOC-4 & MGT-7). ADT-1 is strictly capped at 12× normal fee under Table B.

MCA Table B Additional Fee Multiplier Matrix (Rule 12)

The currently active tier based on your delay of 9 days is highlighted below.

Current Tier: 1× Normal Fee

Period of Delay	Multiplier (Table B)	Additional Fee Payable	Total MCA Challan	Status / Notes
Filing on or before 15 days (Timely)	0× (No late fee)	₹0	₹300	Normal statutory filing window
Up to 15 daysACTIVE	1× Normal Fee	₹300	₹600	Applicable strictly for delays up to 15 days beyond statutory due date
16 to 30 days	2× Normal Fee	₹600	₹900	Standard second tier for delays under 1 month
31 to 60 days	4× Normal Fee	₹1,200	₹1,500	Escalation for delay between 1 and 2 months
61 to 90 days	6× Normal Fee	₹1,800	₹2,100	Delay between 2 and 3 months
91 to 180 days	10× Normal Fee	₹3,000	₹3,300	Major delay between 3 and 6 months
181 to 270 days	12× Normal Fee	₹3,600	₹3,900	Maximum statutory multiplier under Table B
More than 270 days	12× + Condonation	₹3,600	₹3,900	Section 403 second proviso: Prior Condonation from RD / Central Govt required

Mandatory Attachments Checklist for Form ADT-1 on MCA V3

Ensure the following 4 statutory documents are scanned and prepared in PDF before initiating filing on the MCA V3 portal:

Written Consent of Auditor

Formal letter from the auditor / audit firm giving their unconditional consent to act as statutory auditors under Section 139(1).

Certificate of Eligibility (Section 141)

Certificate issued by the auditor confirming they satisfy Section 141 criteria, are not disqualified, and are within the 20-company audit limit.

Certified True Copy of Resolution

Extract of the resolution passed at the AGM (for 5-year appointment), Board Meeting (for first auditor), or EGM (casual vacancy by resignation).

Intimation Letter by Company

Copy of the formal appointment intimation letter dispatched by the company to the incoming auditor pursuant to Section 139(1).

Critical Regulatory NoticeEffective 14 July 2025

Companies (Audit and Auditors) Amendment Rules, 2025 [G.S.R. 359(E)]

First Auditor Legal Position

ICSI FAQs state that Form ADT-1 is not mandatory for the First Auditor. The revised MCA V3 form includes an option to report this appointment. Practice and interpretation may vary; check current MCA instructions and obtain qualified advice before deciding whether to file.

Prohibition of Backdating

MCA V3 may apply appointment-date validations. Check the current form instructions and portal response when preparing a filing; this estimate cannot confirm acceptance or linkage with later annual filings.

STP Workflow

MCA processing and validation status are determined by the MCA system and its current rules; this tool cannot guarantee STP processing or approval.

CorpLawUpdates.in

India's Free Corporate Law Intelligence & Statutory Compliance Platform

FORM ADT-1 CERTIFICATE

Generated: 23 Oct 2026

Statutory Auditor Appointment & Fee Computation Memorandum

Pursuant to Section 139 of the Companies Act, 2013 & Rule 4(2) of Companies (Audit and Auditors) Rules, 2014

1. Entity & Appointment Particulars

Company Name	Not Specified (Generic Computation)
Form Designation	Form ADT-1 (Information to Registrar by Company for appointment of Auditor)
Appointment Type	Annual General Meeting (AGM) — Section 139(1) [5-Year Term]
Authorized Capital	₹1,00,000
Meeting / Appointment Date	2026-09-30 (Day 0)
Statutory Due Date (15 Days)	14 Oct 2026
Actual / Filing Date	23 Oct 2026
Delay Assessment	DELAYED by 9 day(s) (Attracts 1× Table B Multiplier)
Processing Route	STP processing may apply, subject to MCA V3 system validations

2. MCA21 Portal Payable Breakdown (e-Challan)

Fee Component	Governing Statutory Authority	Amount (INR)
Normal Statutory Filing Fee	Table A (Item 5), Companies (Registration Offices and Fees) Rules, 2014	₹300
Additional Filing Fee (Delay)	Table B, Rule 12 Annexure (9 days delay = 1× normal fee)	₹300
TOTAL MCA21 CHALLAN PAYABLE	Payable via Bharatkosh / MCA Gateway	₹600

3. Regulatory Guidelines & MCA V3 Checklist

First Auditor Statutory Position:

Section 403 Condonation Status:

Delay is within 270 days. Form ADT-1 is eligible for upload under STP processing subject to MCA V3 system validations.

Mandatory PDF Attachments Verified:

1. Written Consent letter from statutory auditor under Section 139(1) second proviso.
2. Certificate of Eligibility under Section 141 confirming ceiling limit and non-disqualification.
3. Certified true copy of the Board Resolution / AGM Resolution appointing the auditor.
4. Copy of the formal appointment intimation letter dispatched by the company to the auditor.

Prepared automatically by CorpLawUpdates.in for estimation/reference purposes.

Professional review: Not performed by CorpLawUpdates.in.

Acknowledged / Filed By:

Director / Managing Director / CS

DIN / PAN No.: _____________________

STATUTORY NOTICE: This memorandum is generated automatically by CorpLawUpdates.in for statutory estimation purposes based on user inputs and Table B of the Companies (Registration Offices and Fees) Rules, 2014. Form ADT-1 does NOT attract ₹100/day late fees (which apply exclusively to AOC-4 & MGT-7). MCA portal records and generated challans remain the final authority.

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📌Key Facts

Filed ByPrivate Limited, Public Limited (Unlisted & Listed), One Person Company (OPC), Section 8 Company, Producer Company
Due DateGenerally within 15 days for appointments under Section 139(1); first auditor under Section 139(6) has a separate appointment timeline and ADT-1 filing position is subject to current MCA instructions and professional advice
Section ReferenceSection 139(1), Companies Act 2013 read with Rule 4(2)
Concessional Fee Applies?No

📊Fee Schedule

Nominal Capital Bracket	Normal Filing Fee
Less than ₹1,00,000	₹200
₹1,00,000 or more but less than ₹5,00,000	₹300
₹5,00,000 or more but less than ₹25,00,000	₹400
₹25,00,000 or more but less than ₹1 crore	₹500
₹1 crore or more	₹600
Company not having share capital	₹200

What is ADT-1?

Form ADT-1 is the notice used to inform the Registrar of an auditor appointment. Under Section 139(1) read with Rule 4(2), notice of appointments covered by that provision is generally due within 15 days. Section 139(6) separately governs appointment of the first auditor. ICSI guidance has stated that ADT-1 is not mandatory for the first auditor under Rule 4(2), while the revised MCA form includes a first-auditor option. Verify current MCA instructions and the facts of the appointment before filing.

Who Must File ADT-1?

Companies should determine whether Form ADT-1 is required based on the type of auditor appointment and current MCA instructions. This includes subsequent appointments under Section 139(1) and appointments to casual vacancies under Section 139(8). The first auditor is appointed under Section 139(6); ICSI guidance has stated ADT-1 is not mandatory for that appointment under Rule 4(2), although the revised MCA form includes a first-auditor option and practice may vary.

ADT-1 Due Date & Timeline

For auditor appointments under Section 139(1), Rule 4(2) generally requires notice to the Registrar within 15 days of the appointment. This should not be treated as a universal rule for every ADT-1 scenario. For a first auditor appointed under Section 139(6), ICSI guidance has stated filing ADT-1 is not mandatory under Rule 4(2), although the revised MCA form includes a first-auditor option and practice may vary. Casual vacancies also follow their applicable statutory appointment process. Confirm the current MCA form instructions and appointment facts before calculating a due date; enter the actual appointment date.

Consequences of Late Filing ADT-1

Delay in filing Form ADT-1 triggers two separate levels of statutory exposure:

1. Table B Additional Filing Fee Multipliers (Rule 12 Annexure)

Unlike annual financial returns (AOC-4 and MGT-7) which attract an uncapped ₹100 per day late fee, Form ADT-1 is an event-based form governed by Table B. The additional fee escalates based on the duration of delay as a direct multiplier of the normal base fee:

Delay up to 15 days: 1 time the normal filing fee (1x)
Delay 16 to 30 days: 2 times the normal filing fee (2x)
Delay 31 to 60 days: 4 times the normal filing fee (4x)
Delay 61 to 90 days: 6 times the normal filing fee (6x)
Delay 91 to 180 days: 10 times the normal filing fee (10x)
Delay beyond 180 days: 12 times the normal filing fee (12x)

2. Section 403 Condonation Requirement (> 270 Days Delay)

Under the second proviso to Section 403(1), if Form ADT-1 is delayed beyond 270 days from the statutory due date, the company cannot directly file the form through self-service checkout on MCA V3. The company must file an application in Form CG-1 with the Regional Director for Condonation of Delay before the ROC accepts the belated ADT-1.

3. Statutory Adjudication Penalties (Section 147)

Failure to appoint an auditor or contravention of Section 139 renders the company liable to a fine of ₹25,000 up to ₹5,00,000, and every officer in default liable to a fine of ₹10,000 up to ₹1,00,000. Furthermore, timely filing facilitates seamless compliance linkage in subsequent annual filings (AOC-4 & MGT-7).

📋 Table A: Normal Government Filing Fees for Form ADT-1

Statutory base fee payable under Rule 12 of the Companies (Registration Offices and Fees) Rules, 2014 based on authorized nominal share capital.

Nominal Share Capital Slab	Rule Schedule Reference	Normal Base Fee
Less than ₹1,00,000	Table A, Item 5(a)	₹200
₹1,00,000 to ₹4,99,999	Table A, Item 5(b)	₹300
₹5,00,000 to ₹24,99,999	Table A, Item 5(c)	₹400
₹25,00,000 to ₹99,99,999	Table A, Item 5(d)	₹500
₹1,00,00,000 or more (≥ ₹1 Crore)	Table A, Item 5(e)	₹600
Company without Share Capital	Table A, Item 6	₹200

📈 Table B: Late Filing Multipliers for Form ADT-1

Escalating additional fees computed on MCA V3 when Form ADT-1 is delayed past the 15-day statutory AGM due date.

Period of Delay	Table B Multiplier	Additional Late Fee Range	Statutory Status
Up to 30 calendar days	2× normal fee	₹400 – ₹1,200	Direct MCA V3 Filing
31 to 60 calendar days	4× normal fee	₹800 – ₹2,400	Direct MCA V3 Filing
61 to 90 calendar days	6× normal fee	₹1,200 – ₹3,600	Direct MCA V3 Filing
91 to 180 calendar days	10× normal fee	₹2,000 – ₹6,000	Auditor Inquiry Risk
181 to 270 calendar days	12× normal fee	₹2,400 – ₹7,200	Maximum Portal Fee
Beyond 270 calendar days	Section 403 Hard Stop	Portal Blocked	RD Condonation Required (CG-1)

⚖️ Statutory Appointment Clocks: First Auditor vs Subsequent Auditor

Comparison of statutory appointing authorities, timelines, tenures, and filing expectations under Section 139.

Appointment Type	Governing Section	Appointing Authority	Statutory Deadline	Tenure
First Auditor (Board Route)	Section 139(6)	Board of Directors	Within 30 days of incorporation	Till conclusion of 1st AGM
First Auditor (EGM Route)	Section 139(6) Proviso	Members at EGM	Within 90 days of Board failure	Till conclusion of 1st AGM
Subsequent Auditor (AGM)	Section 139(1)	Members at AGM	Within 15 days of AGM date	5 consecutive years (till 6th AGM)
Casual Vacancy (Resignation)	Section 139(8)	Board + General Meeting	GM within 3 months of Board approval	Till conclusion of next AGM

🛡️ Section 147 Civil Adjudication Penalties & Section 446B Relief

Statutory liabilities for failure to comply with Chapter X auditor appointment and notification mandates.

Entity / Person Liable	Governing Provision	Statutory Penalty Range	Section 446B Concession (Small Co/Startups)
Company	Section 147(1)	₹25,000 to ₹5,00,000	50% Relief (Max ₹2,00,000)
Every Officer in Default	Section 147(1)	₹10,000 to ₹1,00,000 (Only monetary penalty applies: ₹25,000 on the company + ₹5,000 per officer in default, per Section 147(1))	50% Relief (Max ₹50,000)

📎 Mandatory Attachments Checklist for Form ADT-1 on MCA V3

Recommended statutory documentation for STP processing per MCA V3 guidelines on the MCA21 V3 portal.

Document Name	When Mandatory	Key Statutory Contents
Auditor Consent Letter	Always Mandatory	Written consent to act as Statutory Auditor pursuant to Section 139(1) proviso.
Certificate of Eligibility & Non-Disqualification	Always Mandatory	Certificate under Rule 4(1) confirming Section 141 criteria, ceiling on audits (20 companies), and independence.
Certified Copy of AGM / EGM Resolution	Always Mandatory	Extract of Ordinary Resolution passed by shareholders approving appointment and remuneration.
Intimation Letter by Company	Recommended / Best Practice	Copy of official appointment letter issued by the company to the incoming audit firm.

Fee Calculation Example

Real-World Illustration: A Private Limited Company with an authorized nominal capital of ₹10 Lakhs holds its AGM on 30th September 2026 and appoints ABC & Associates, Chartered Accountants, for a 5-year term.

Statutory Due Date: 14th October 2026 (within 15 days of AGM — MCA reckons meeting + 14 days).
Nominal Capital Bracket: ₹5 Lakhs to < ₹25 Lakhs $\rightarrow$ Normal Base Filing Fee = ₹400.

Scenario A — Timely Filing (on or before 14th October 2026):

Normal Filing Fee: ₹400
Additional Late Fee: ₹0
Total MCA Challan: ₹400

Scenario B — Delayed by 20 Days (Filing on 4th November 2026):

Delay Bracket: 16 to 30 days $\rightarrow$ Multiplier = 2x normal fee
Additional Late Fee: ₹400 × 2 = ₹800
Total MCA Challan: ₹400 + ₹800 = ₹1,200

Scenario C — Delayed by 75 Days (Filing on 29th December 2026):

Delay Bracket: 61 to 90 days $\rightarrow$ Multiplier = 6x normal fee
Additional Late Fee: ₹400 × 6 = ₹2,400
Total MCA Challan: ₹400 + ₹2,400 = ₹2,800

Scenario D — Delayed by 200 Days (Filing in May 2027):

Delay Bracket: Beyond 180 days (≤ 270 days) $\rightarrow$ Multiplier = 12x normal fee
Additional Late Fee: ₹400 × 12 = ₹4,800
Total MCA Challan: ₹400 + ₹4,800 = ₹5,200

Frequently Asked Questions

What is the statutory due date for filing Form ADT-1?

For appointments under Section 139(1), Rule 4(2) generally requires notice of the appointment to be given to the Registrar within 15 days. Do not apply this automatically to a first auditor appointed under Section 139(6): ICSI guidance has stated ADT-1 is not mandatory for that appointment under Rule 4(2), while the revised MCA form includes a first-auditor option. Because practice and portal instructions may differ, check current MCA instructions and obtain professional advice.

What happens if I was one day late in filing Form ADT-1?

Where the 15-day filing timeline applies, a filing one day after that due date may attract the applicable Table B additional fee. The calculator estimates the fee from the dates and rules entered; confirm the applicable due date for the specific appointment type before relying on the result. For example, if a Section 139(1) appointment is due 15 days after the meeting, a filing on Day 16 is one day late.

Where is the legal authority for Form ADT-1 due dates and late fees written?

The statutory due date is prescribed under Section 139(1) of the Companies Act, 2013 read with Rule 4(2) of the Companies (Audit and Auditors) Rules, 2014. Normal base fees are prescribed under Table A (Items 5 & 6), and late fee multipliers are governed by Table B of the Companies (Registration Offices and Fees) Rules, 2014.

How is late fee calculated for Form ADT-1 under MCA Table B?

Form ADT-1 is an event-based form governed by Table B of the Companies (Registration Offices and Fees) Rules, 2014. If delayed, additional fees escalate as a multiple of the normal filing fee: up to 15 days delay = 1x; 16 to 30 days = 2x; 31 to 60 days = 4x; 61 to 90 days = 6x; 91 to 180 days = 10x; beyond 180 days = 12x normal fee.

Does Form ADT-1 have a ₹100 per day penalty like AOC-4 or MGT-7?

No. The flat ₹100 per day additional fee introduced by the Companies (Registration Offices and Fees) Second Amendment Rules, 2018 applies exclusively to annual statutory returns (Form AOC-4, AOC-4 CFS, AOC-4 XBRL, MGT-7, and MGT-7A). Form ADT-1 is governed by the time-slab multiplier system under Table B and is capped at 12 times the base fee for delays up to 270 days.

Is Form ADT-1 mandatory for the appointment of the First Auditor?

Section 139(6) requires the Board to appoint the first auditor within 30 days of registration (or members to appoint the auditor at an extraordinary general meeting within 90 days if the Board fails). ICSI guidance has stated that ADT-1 is not mandatory for this first appointment under Rule 4(2), but the revised MCA form includes a first-auditor option. Current portal instructions and professional practice may differ; verify them before filing.

What is the Straight Through Process (STP) mode for Form ADT-1 on MCA V3?

The MCA determines the processing route and outcome under its current system rules. Payment and submission do not guarantee STP processing, approval, or a particular update to company master data.

Can the appointment date of an auditor be backdated when filing Form ADT-1?

Record the true date on which the appointment was made and do not enter a date that misstates the underlying resolution or meeting. False statements can have legal consequences. We have not verified specific automated MCA portal checks, and the general 15-day filing timeline should not be applied to a first auditor appointment without checking current guidance.

What is the role of the Audit Committee under Section 177 before filing Form ADT-1?

For companies required to constitute an Audit Committee under Section 177 (all listed public companies and unlisted public companies with paid-up capital ≥ ₹10 Cr, turnover ≥ ₹100 Cr, or borrowings > ₹50 Cr), the appointment, qualification, remuneration, and rotation of the statutory auditor must first be recommended by the Audit Committee before consideration by the Board of Directors or shareholders.

What is the due date and procedure for filing ADT-1 in case of a Casual Vacancy?

Section 139(8) provides different appointment steps for casual vacancies, including member approval for a vacancy caused by resignation. ADT-1 filing timelines and portal treatment should be checked against the current MCA form instructions for the specific vacancy and appointment route; do not assume the first-auditor exception or a single 15-day rule applies identically to every case.

Can a statutory auditor be appointed for 5 consecutive years? Is annual ratification required?

Yes. Individual auditors can be appointed for one term of 5 consecutive years, and audit firms for two terms of 5 consecutive years (subject to rotation under Section 139(2)). Form ADT-1 is filed once upon the 5-year appointment. Following the Companies (Amendment) Act, 2017, the earlier requirement of annual ratification of auditor appointment at every AGM has been deleted.

What happens if Form ADT-1 is delayed beyond 180 days or 270 days?

For delays between 181 and 270 days, the maximum Table B additional fee of 12 times the normal fee is payable. If the delay exceeds 270 days, under the second proviso to Section 403(1) of the Companies Act, 2013, the form cannot be processed normally without obtaining prior condonation of delay from the Central Government (Regional Director) by filing Form CG-1.

What are the normal filing fees for Form ADT-1 based on authorized share capital?

Under Table A (Items 5 & 6) of Rule 12 Annexure: Nominal capital < ₹1 Lakh = ₹200; ₹1 Lakh to < ₹5 Lakhs = ₹300; ₹5 Lakhs to < ₹25 Lakhs = ₹400; ₹25 Lakhs to < ₹1 Crore = ₹500; ₹1 Crore or more = ₹600; Companies not having share capital = ₹200.

Is there any concessional fee in Form ADT-1 for Small Companies or OPCs?

No. The concessional fee schedule for One Person Companies (OPC) and Small Companies under Table A applies only to initial incorporation documents (SPICe+ / MOA registration). Normal post-incorporation filing fees (Items 5 & 6) and Table B late fee multipliers apply uniformly to all companies, including OPCs and Small Companies.

What mandatory documents must be attached to Form ADT-1 on MCA V3?

The mandatory attachments on MCA V3 are: (1) Written consent of the auditor in terms of Section 139(1); (2) Certificate of eligibility under Section 141 confirming they are not disqualified and within statutory ceiling limits; (3) Certified true copy of the Board or AGM / EGM resolution; and (4) Intimation letter sent by the company to the appointed auditor.

What is the statutory penalty for non-filing of Form ADT-1 under Section 147?

If a company fails to appoint an auditor or contravenes Section 139, the company is punishable with a fine of not less than ₹25,000 which may extend to ₹5,00,000, and every officer in default is punishable with fine of not less than ₹10,000 which may extend to ₹1,00,000 under Section 147(1).

Can late fees for Form ADT-1 be waived under MCA immunity or amnesty schemes?

MCA occasional amnesty schemes (such as the earlier CFSS 2020 or LLP Settlement Scheme) periodically grant immunity from additional filing fees for belated returns. However, in standard operational periods on MCA V3, the portal automatically calculates and levies the non-waivable Table B additional fee at checkout.

How to calculate the 15-day deadline if the AGM was held on 30th September?

Under Section 139(1) read with Rule 4(2), notice must be given within 15 days of the meeting. MCA reckons the last date as meeting + 14 days (meeting day counted) — so for an AGM held on 30 September, the statutory due date is 14 October 2026. This example does not establish the filing deadline for a first auditor under Section 139(6); confirm the appointment type and current MCA instructions.

What if the statutory auditor resigns before completing their 5-year tenure?

The resigning auditor is required to file Form ADT-3 within the statutory period. The company must fill the resulting casual vacancy under Section 139(8), including member approval where the vacancy arises from resignation. Check current MCA instructions for the applicable ADT-1 filing requirement and date for the incoming auditor.

Often filed together with:

AOC-4— Financial Statements MGT-7— Annual Return DIR-12— Director Appointment & Resignation

Other calculators:

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Statutory Disclaimer: Fees and late filing multipliers are estimated based on published schedules under the Companies (Registration Offices and Fees) Rules, 2014 and Companies Act, 2013. Always verify final challan values on MCA21 portal before filing.

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