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Waiver of Penalty for appointment of First auditor

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(Querist)
09 February 2021 One person Company has Incorporated in April-20. still appointment of First auditor has not been made in ADT-1 till now. is there any Additional fees charged by MCA currently or any notification came for waiver of penalty due to corona virus pandemic situation?
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
10 February 2021 Due date is not extended but the additional fees has been waived off till 30.09.2020 ie., also expired.
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