ADT-1 Late Fees & Penalty Calculator (FY 2026-27) — Auditor Appointment

Pursuant to Section 139(1) of the Companies Act, 2013 read with Rule 4(2) of the Companies (Audit and Auditors) Rules, 2014, Form ADT-1 must be filed with the Registrar of Companies (ROC) strictly within 15 days from the date of the meeting (AGM, EGM, or Board Meeting) in which the statutory auditor was appointed.

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.

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.

Yes, absolutely. Under Notification G.S.R. 359(E) dated 30 May 2025 (effective 14 July 2025), the MCA amended Rule 4(2) of the Companies (Audit and Auditors) Rules, 2014 to explicitly mandate filing Form ADT-1 for the First Auditor within 15 days of the Board Meeting held under Section 139(6). The historical ambiguity regarding whether a board resolution alone was sufficient without filing ADT-1 has now been completely extinguished.

Form ADT-1 on MCA V3 operates under Straight Through Process (STP). Once the web-form is digitally signed by the Director/CS and the statutory e-Challan is paid, the MCA system instantly auto-approves the filing without manual ROC intervention, updating company master records and the auditor’s PAN association immediately.

No. The MCA V3 portal enforces automated date validations and systemic consistency checks with incorporation dates and previous filings. Backdating appointments is strictly prohibited under Rule 4(2) and Section 448 (punishment for false statement). Timely filing within 15 days of the actual meeting date is legally required.

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.

Under Section 139(8), a casual vacancy caused by death or disqualification must be filled by the Board within 30 days. If caused by resignation, the Board’s recommendation must also be approved by members at an EGM convened within 3 months. In both instances, Form ADT-1 must be filed with the ROC within 15 days of the meeting where the appointment was effected.

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.

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.

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.

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.

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.

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).

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.

Day 0 is the date of the meeting (30th September). The 15-day statutory window begins the next day (1st October). Therefore, Day 15 falls on 15th October. Any filing on or before 15th October attracts ₹0 late fee. Filing on 16th October constitutes a 1-day delay and attracts a 1x additional filing fee.

The resigning auditor must file Form ADT-3 with the ROC and the company within 30 days of resignation stating reasons. The company must then fill the casual vacancy under Section 139(8) by holding a Board Meeting within 30 days and EGM within 3 months, followed by filing a fresh Form ADT-1 for the incoming auditor within 15 days of appointment.