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.
Notice issued u/s 143(2) prior to filing of return of income by the assessee was invalid. Before filing ITR provisions…
Order u/s 148A(d) passed against non-existent entity is bad in eyes of law. Mere activation of PAN not give right…
Tax authorities not bound with provisions of section 44AE of the Act once assessee waived the option available In a…
Whether seized document is incriminating or not is definitely a findings of fact – High Court In a recent judgment,…
Interest earned on borrowed funds/ unutilized capital subsidy are capital receipts In a recent judgment, Hon'ble Guwahati High Court has…
There is no statutory requirement of pre-deposit for stay of demand under Income Tax Act - High Court stayed demand …