Filling of adt 1

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Priyanka Agarwal (Querist)
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26 September 2025 if a private small company incorporated on april 2024 has not filed adt-1 within 30 days of incorporation . can the company file adt-1 now after holding agm on 25 sep 2025 . any non compliance consequences for it

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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26 September 2025 For companies incorporated before 14 July 2025: Filing ADT-1 for the appointment of the first auditor was not mandatory; only a board resolution was needed as per earlier rules.

For companies incorporated on or after 14 July 2025: Filing ADT-1 for the first auditor appointment is now mandatory, and it must be done within 15 days of the board meeting appointing the auditor.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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26 September 2025 If a company misses the deadline for ADT-1, penalties apply. These typically scale with the delay:

Up to 30 days: Twice the normal filing fees.

31–60 days: Four times the normal filing fees.

61–90 days: Six times the normal filing fees.

91–180 days: Ten times the normal filing fees.

More than 180 days: Twelve times the normal filing fees.

In addition, the company and its officers may face legal consequences including fines, possible imprisonment for directors, or prosecution actions initiated by the Registrar of Companies (ROC).

Non-compliance could also affect company reputation, stakeholder relationships, and access to licenses or funding.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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26 September 2025 A private company incorporated in April 2024 that did not file ADT-1 for the appointment of its first auditor within 30 days of incorporation can still file ADT-1 now, especially after holding its AGM on 25 September 2025, but this will involve additional filing fees and penalties for late filing.

Yes, the company can and should file ADT-1 even now, after the AGM, but must pay the applicable penalties and additional fees as outlined above.

There is no prohibition on late filing; the MCA portal allows for ADT-1 submission with payment of extra fees and compliance with the process.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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26 September 2025 Good luck...

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