ADT-1 Filing: Due Date, Fees, Documents & Process (2026)

ADT-1 Filing: Complete Guide to Due Date, Fees, Documents & Process (2026)

Appointing an auditor is one of the first compliance boxes every Indian company has to tick — and ADT-1 filing is how you make that appointment official in the eyes of the law. Miss the deadline, and what should be a routine formality turns into a mounting late-fee bill. This guide walks you through everything you need to know about ADT-1 filing in 2026, from who must file it to how the penalty is calculated.

What Is ADT-1 Filing?

ADT-1 filing is the process of submitting Form ADT-1 to the Registrar of Companies (RoC) to formally notify the Ministry of Corporate Affairs (MCA) that a company has appointed or reappointed its statutory auditor. It's filed under Section 139(1) of the Companies Act, 2013, and covers essential details like the auditor's name, membership number, firm registration number, PAN, and the term of appointment.

Think of it as the company's official announcement to the government: "This chartered accountant is now our statutory auditor, and here's the paperwork to prove it."

Why Is ADT-1 Filing Important?

ADT-1 filing isn't just a box-ticking exercise — it plays a real role in corporate governance:

• It creates a public, verifiable record of who audits a company's books.
• It ensures the appointed auditor is genuinely eligible and not disqualified under Section 141.
• It protects the company from compliance red flags during due diligence, funding rounds, or regulatory scrutiny.
• Skipping it can invite penalties that grow the longer you delay.

Who Needs to File ADT-1?

Every company incorporated under the Companies Act — private, public, listed, unlisted, or Section 8 — must file ADT-1 whenever an auditor is appointed or reappointed. This includes:

• Companies appointing an auditor at their first AGM
• Companies reappointing an existing auditor at a subsequent AGM
• Companies filling a casual vacancy created by an auditor's resignation or removal
• Newly incorporated companies, who must appoint their first auditor

Important: Responsibility for filing rests entirely with the company, not the auditor. If it's missed, it's the company that faces the penalty.

First Auditor Filing: A Rule Worth Knowing

For years, there was confusion about whether ADT-1 was mandatory for a company's first auditor (as opposed to reappointments). Following the Companies (Audit and Auditors) Amendment Rules, 2025 (effective July 2025), this ambiguity has been resolved — filing ADT-1 is now compulsory for first auditor appointments too, including those made directly by the Board of Directors shortly after incorporation.

ADT-1 Due Date: When Must You File?

The filing window is short, so mark your calendar the moment the appointment is finalized:

• For reappointment/appointment at AGM: ADT-1 must be filed within 15 days from the date of the AGM at which the auditor was appointed.
• For the first auditor: The Board typically appoints the first auditor within 30 days of incorporation, and ADT-1 should follow within 15 days of that appointment.

Example: If a company holds its AGM on 30 September and appoints its auditor there, the ADT-1 due date falls on 15 October — no exceptions for weekends or holidays unless the MCA issues a specific relaxation.

Documents Required for ADT-1 Filing

Keep these ready before you log in to the MCA portal, as incomplete attachments are one of the most common reasons filings get rejected or delayed:

• Copy of the Board Resolution or the resolution passed at the AGM appointing the auditor
• Written consent from the auditor accepting the appointment
• Certificate from the auditor confirming they are not disqualified under Section 141
• Copy of the intimation letter the company sent to the auditor about the appointment

Step-by-Step ADT-1 Filing Process

1. Log in to the MCA portal using your company credentials.
2. Navigate to e-Forms and download the latest version of Form ADT-1 for the applicable financial year.
3. Use the pre-fill option to auto-populate company details, then manually enter auditor details — name, PAN, membership number, firm registration number, and appointment type (first auditor, reappointment, or casual vacancy).
4. Attach all required supporting documents (resolution, consent letter, eligibility certificate, intimation copy).
5. Click Check Form to catch missing fields, then use Modify to fix any errors.
6. Run Pre-Scrutiny to validate the form's accuracy.
7. Get the form digitally signed by an authorized director using a valid Digital Signature Certificate (DSC).
8. Submit the form — most correctly filed ADT-1 forms are auto-approved by the MCA system.
9. Save the Service Request Number (SRN) generated after submission. This is your proof of filing and is essential for future tracking or corrections.

ADT-1 Filing Fees

The normal filing fee depends on your company's nominal share capital:

Always cross-check the current fee slab on the official MCA portal, as these rates are periodically revised.

Penalty for Late ADT-1 Filing

Unlike annual return forms (such as AOC-4 or MGT-7) that attract a flat ₹100-per-day penalty, ADT-1 is an event-based form, and its late fee works on a multiplier system applied to the normal fee:

Beyond the monetary penalty, chronic delays can also trigger closer regulatory scrutiny of the company's overall compliance record — something most businesses would rather avoid, especially ahead of fundraising or audits.

Common Mistakes Companies Make

• Assuming first auditor appointments are exempt — they're not, under the 2025 amendment.
• Backdating the appointment to dodge the 15-day window — this is strictly prohibited and can invite further penalties.
• Forgetting the auditor's eligibility certificate, leading to form rejection.
• Missing the DSC signing step, which stalls submission until the last minute.
• Not saving the SRN, making it harder to track or correct the filing later.

Frequently Asked Questions

Is ADT-1 filing mandatory for every company?

Yes. Every company — private, public, listed, unlisted, or Section 8 — must file ADT-1 whenever an auditor is appointed or reappointed, including for the first auditor.

Who is responsible for filing ADT-1 — the company or the auditor?

The company. The auditor's only obligation is to provide written consent and an eligibility certificate; the actual filing responsibility lies with the company.

What happens if ADT-1 is not filed at all?

Beyond escalating late fees (up to 12x the normal fee), continued non-compliance can affect the company's standing during due diligence, loan approvals, or regulatory checks, and may invite further action from the RoC.

Can ADT-1 be filed for a casual vacancy appointment?

Yes. Whenever an auditor is appointed to fill a casual vacancy — say, due to resignation — the company must still file ADT-1 for that appointment.

Is ADT-1 approved automatically?

In most cases, yes — the form is auto-approved by the MCA system once all details and attachments are accurate and complete.