ADT-1 form for auditors appointment and penalty late filing fee for non filing of form - Professionals - Legal - TIK Share
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ADT-1 form for auditors appointment and penalty late filing fee for non filing of form


Rahul Rai

2016-01-12

ADT-1 is the form to be filed by a registered limited company to intimate ROC for appointment of Auditor. What is the late filing fee for non-filng of the form ADT-1?

Whether all companies should file the form ADT-1?ADT-1 should be filed for appointment of first auditor?

CA Pulkit Sharma

2016-01-12

ADT-1 is to be filed when company appoints an auditor. Filing of Form ADT-1 is not mendatory in case of appointment of first auditor of company.

SRN of ADT-1 is to be quoted in form AOC-4 while filing, if you have not filed ADT-1 form then you cannot file annual returns of company.

Fee for ADT-1 form is:

Share Capital Less than 1,00,000 - Rupees 200

1,00,000 to 4,99,999 - Rupees 300

5,00,000 to 24,99,999 - Rupees 400

25,00,000 to 99,99,999 - Rupees 500

1,00,00,000 or more - Rupees 600 per document

Late filing fee/penalty for ADT-1 form is:

Up to 30 days - 2 times of normal fees

More than 30 days and up to 60 days- 4 times of normal fees

More than 60 days and up to 90 days- 6 times of normal fees

More than 90 days and up to 180 days- 10 times of normal fees

More than 180 days - 12 times of normal fees

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