One time opportunity to file form ADT-1 filed through GNL-2 without payment of fee

One time opportunity to file form ADT-1 filed through GNL-2 for appointment of auditor without payment of fee

General Circular No. 06/2019

F. No. 01/22/2013-CL-V
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS

5th Floor ‘A’ Wing Shastri Bhawan,
Dr. R. O. Road, New Delhi

Dated: 13.05.2019

All Regional Directors,
All Registrars of Companies,
All Stakeholders.

Subject: Clarification for form ADT-1 filed through GNL-2 under the Companies Act, 2O13- reg.

Sir/Madam

In continuation of General Circular No. 09/2014 dated 25.04.2014, the Ministry of Corporate Affairs has received representation from stakeholders seeking relaxation of fee for filing e-form no. ADT-1, particularly form ADT-1 filed through GNL-2 during the period from 01.04.2014 to 20.10.2014 for appointment of Auditor for the period from 01 .04.2014 to 31.03.2019 due to non-availability of e-form ADT-1 during thce said period.

2. Accordingly, the matter has been examincd and it is here by clarified that
companies which had filed form no. ADT-1 through GNL-2 as an attachment (by selecting ‘others’ during the period from 01.04.2014 to 20.10.2014 may file eform no. ADT-1 for appointment of Auditor for the period upto 31.03.20 19 without fee, till 15.06.2019 (since fee had been paid for filing GNL-2 for the same purpose) and thereafter fee and additional fee shall be applicable as per Companies (Registration of Office and Fees) Rules, 2014.

3. Stakeholders arc advised to avail this one time opportunity and file ADT-1
without fee as stated above, well in time and adhere to the time lines as specified above.

4. This issues with approval of the competent authority.

Yours faithfu Ily

(KMS Narayanan)
Assistant Director (Policy)
Ph 23387263

Copy forwarded for information and necessary action to:-
1 . E-Governance Section and 2. Guard file.

Download Circular Click Here >>

Share

Recent Posts

  • Income Tax

Penalty u/s 271B for unfilled column 40 in Tax Audit Report Form 3CD deleted by ITAT

Penalty u/s 271B for unfilled column 40 in Form 3CD related to details regarding turnover, gross profit etc. for previous…

6 hours ago
  • Income Tax

Merely ex-parte rectifying computation without amending assessment order not make it nullity- ITAT

Merely rectifying computation without amending assessment order without notice to assessee does not nullify the entire assessment  - ITAT In…

4 days ago
  • Income Tax

Once assessee discharges primary onus, it shifts to AO to bring evidence to contrary – ITAT

Once assessee discharges primary onus of providing basic documents in support of the identity, genuineness and the creditworthiness it shifts…

5 days ago
  • Income Tax

Cost Inflation Index for FY/Tax Year 2026-27 notified by CBDT. See Up-to-date Table of CII

CBDT has notified Cost Inflation Index for Financial Year / Tax Year 2026-27 CBDT has notified "384" as Cost Inflation…

6 days ago
  • Income Tax

Power of CIT(A) u/s 251(1)(a) to remand case can be exercised only in best judgment assessment

Power of CIT(A) under section 251(1)(a) to remand case could be exercised only when the assessment is passed u/s 144…

6 days ago
  • ICAI

ICAI (Global Networking) Guidelines, 2025 kept in abeyance

ICAI (Global Networking) Guidelines, 2025 kept in abeyance In February 2026, ICAI had issued ICAI (Global Networking) Guidelines 2025 to…

7 days ago