ADT-1 FOR 1ST AUDITOR APPOINTED BY BOD

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TDS TDS

21 Points Posted on 08 July 2025

From 14 july

ADT filling for 1st auditor of company appointment by bod within 30 days of incorporation is now mandatory.

Till date some professionals were filling and some were not filling.

Now

Question is that if company incorporated in Jan to may

Which have not filled ADT mentioned above

Now they have filled from July in V3?

If yes. Then late fees will apply?

And is there any wayout for compliance without late fees

Replies (2)

Rama chary Rachakonda

Master in Accounts & high court Advocate

7021 Points Posted on 09 July 2025

Yes. Companies can fill ADT from July in V3, but late fees will apply.

The late fees for ADT filing are as follows:

For companies with a paid - up capital of up to Rs.5 lakhs: Rs.1,000 per day.

For companies with a paid - up apital of more than Rs.5 lakhs but upto Rs.50 lakhs: Rs.2,000/- per day.

For companies with a paid-up capital of more than Rs.50 lakhs but upto Rs.1 crore: Rs.5,000 per day.

For companies with a paid - up capital of more than Rs.1 crore: Rs.10,000 per day.

Companies can avoid late fees by filing ADT within the required timeframe or by applying for an extention of time to file ADT.

Rushabh

Automation Expert

10728 Points Posted on 13 November 2026

Form ADT-1 is not the prescribed filing for a company’s first auditor appointed by the Board. Under Section 139(6), the Board must appoint the first auditor within 30 days of registration; if it fails, the members appoint the auditor at an extraordinary general meeting within 90 days. The first auditor’s appointment is exempt from filing notice of appointment with the Registrar under Section 139(6). So, for a January–May incorporation, the key issue is whether the auditor was appointed within the statutory period—not whether ADT-1 was filed.

The reported change from 14 July should be checked against the relevant MCA notification and its exact scope before treating it as retrospectively applicable. If an ADT-1 is in fact required for the particular appointment, filing after the due date may attract additional fees; there is no general waiver simply because the company was incorporated earlier. Keep the Board resolution and auditor’s consent and eligibility certificate on record, and verify the applicable form requirement for the specific facts.

This distinction is useful when building a company’s incorporation-to-first-audit compliance workflow. Manual tracking across appointments, resolutions and MCA filings is difficult; automation reduces repetitive work while professional judgment remains in control. At Jir AI, our 2,000+ AI agents and 650+ integrations streamline GST, ITR, TDS, TCS and other compliance workflows, helping reduce manual workload by up to 70%. WhatsApp us to explore how this can support your practice: https://wa.me/message/3HVOZ7HIY4ESC1