File Form ADT-1 for Auditor Appointment on MCA Portal Within 15 Days of AGM - Starting @ ₹999
Government Fee ₹200 to ₹600 Extra. Same-Day Processing. 2025 Amendment Compliant.
Complete Form ADT-1 Preparation and MCA Filing
Board Resolution and AGM Minutes Drafting
Auditor Consent Letter Preparation
Section 141 Eligibility Verification
DSC Affixation and Portal Submission
First Auditor, Reappointment, and Casual Vacancy Filing
Reviewed by Industry Experts & Startup Specialists.
Last Updated:
FREE ConsultationGet Started @ ₹299 ₹0
Get Expert Consultation
Talk to our business executives in minutes
What Sets Us Apart
10,000+ ADT-1 Filings Done
Same-Day Filing
4.8/5 Client Rating
₹999 Professional Fee
Section 141 Eligibility Check
Board Resolution Drafting
2025 Amendment Compliant
14297
Companies Assisted
Helping entrepreneurs through the registration process
97
Satisfaction Rate
Rated excellent by our customers
1
Years in Business
Trusted by entrepreneurs since 2025
225
Expert Consultants
Specialists in company formation
Testimonials
Hear What Our Customers Have to Say
A highly rated startup guidance and tax consultation platform on Google.
4.9 out of 5 (8521+ ratings)
Verified
Siddhu ManojFounder & CEO of Two-LYP Computations Pvt. Ltd.
“Incorporating my Startup with IncorpX was a smooth experience. The team was highly professional, guiding us every step of the way with clear communication and prompt support. The registration process was fast, and every detail was handled with precision and accuracy. Highly recommend IncorpX for anyone starting a business.”
Abhishek LohaniDirector at Lohani Learnings
“Company is good and service is also smooth. I used their compliance service and the response was timely with no delay and price are also convenient. They are always available to cater your need.”
Chandan Kr. ChaudharyFounder of Creative Minds
“I am very satisfied with the team of IncorpX for providing the top notch services. Team of IncorpX was giving the update on daily basis was one of the best thing which I experience in Corporate. keep doing it. Thank you!”
Jayavijaya SJFounder of Agro Farms
“Don't think twice.Got my company incorporates here. Tbh very impressed by the quality of service provided by this team. Very organized and friendly team. Had a smooth and peaceful experience. Timely regular updates were provided by the team. Overall a great experience.”
Anoop KrishnanFounder of EIGHTH DAY FORGE
“It's rare to find a service provider who makes the process feel personal - IncorpX absolutely did. From day one, they patiently explained every detail without any jargon, making it easy to understand and stress-free. There was zero chasing, no delays-just efficient, smooth execution all the way through. I felt supported, heard, and confident at every step of registering my company EIGHTH DAY FORGE (OPC) Private Limited. Thanks to Mr. Sriram and his wonderful team.”
Ramesh LankeFounder of EKnal Technologies
“IncorpX made the entire registration process for our company, EKnal Technologies, smooth and stress-free. Their team was professional, efficient, and incredibly supportive from start to finish. Highly recommend them to any founder looking for a reliable partner during the registration process. Special shoutout to Sriram and Aswin - your support, clarity, and responsiveness made the whole process incredibly smooth.”
702+
Companies Assisted Monthly
930+
Ratings Trusted by 2028+ Clients
225+
Certified Professionals
Why Choose Us
Why Choose Us?
Expert professional Team
Professional team with deep expertise in incorporation laws.
Fast Turnaround
Quick incorporation support - most applications processed within 7-10 working days.
Dedicated Support
Dedicated relationship manager assigned to your registration.
Complete Documentation
We assist with documentation and help you stay aligned with legal requirements.
Business Growth Tools
Access to startup resources, templates, and business guides.
24/7 Customer Service
Always-on customer service for urgent queries and guidance.
Don't Miss Your 15-Day ADT-1 Filing Deadline in Assam?
File auditor appointment form with Expert support. ₹999 professional fee, government fee ₹200 to ₹600 extra. Same-day processing available.
Simple Process
Here's How It Works
01
Fill the Form
Complete the quick inquiry form above.
02
Call to discuss
A dedicated expert will call to understand your requirements.
03
File Your ADT-1 Form with Confidence
End-to-end assistance with auditor appointment filing on the MCA portal. 2025 Amendment compliant.
Pricing
Simple & Transparent Pricing
MOST POPULAR
ADT-1 Filing Package in Assam
From ₹999 IncorpX professional fee for assistance
Processing time varies with document readiness and regulator review
Application support Professional assistance
Form ADT-1 Preparation
Board Resolution Drafting
Auditor Consent Letter
Section 141 Eligibility Verification
MCA Portal Submission
DSC Affixation
Government Fee Payment Guidance
SRN Confirmation
Filing Acknowledgement Delivery
Dedicated Expert Professional
*Listed amounts are IncorpX professional charges for end-to-end assistance. Government / statutory fees are charged separately at actuals.
4.9/5 based on 930+ reviews
Guided documentation
Safe transactions
Application support
AI-Powered Platform
Meet IncorpX Nova
Our proprietary AI engine supports each stage of business setup, from name suggestion checks to document drafting and compliance tracking.
AI-Powered Business Name Approval Check
Auto-Generated MoA & AoA Drafts
Real-Time Compliance Monitoring
Faster Processing With AI Automation
24/7 AI Chatbot + Human Expert Support
NOVA AI
Premium Plan
IncorpX Prime
Comprehensive business registration package with priority processing and expert guidance at every step.
Key Benefits
Personalised support from dedicated incorporation specialists.
Application prepared and filed within 1 days.
24/7 customer assistance.
Important Notes
Priority name reservation to secure your preferred company name.
Backup names prepared in case your first choice is unavailable.
Includes 12-month compliance support covering auditor appointment and statutory filings.
Form ADT-1 is a mandatory e-form filed with the Registrar of Companies (ROC) to intimate the appointment of a statutory auditor under Section 139 of the Companies Act, 2013. Every company registered under the Act must file this form within 15 days of the auditor appointment date. The Registrar of Companies (ROC) is the government authority under the Ministry of Corporate Affairs that registers companies, maintains the public record of corporate filings, and enforces compliance under the Companies Act, 2013.
Filed under Rule 4(2) of the Companies (Audit and Auditors) Rules, 2014, ADT-1 captures the company CIN, appointed auditor details (individual Tax Professional or professional firm), professional membership number, Firm Registration Number (FRN), the term of appointment, and the auditor written consent. The Board of Directors recommends an auditor at a Board meeting, shareholders approve the appointment at the Annual General Meeting (AGM), and the company files ADT-1 on the MCA21 portal to formally notify the ROC within 15 days. The form covers first auditor appointments (filed after Board Resolution within 30 days of incorporation), subsequent appointments and reappointments (filed after AGM), and casual vacancy fillings (filed after Board or General Meeting). Companies in Assam file ADT-1 on the same centralized MCA portal used across all Indian cities.
ADT-1 is governed by Section 139 of the Companies Act, 2013 and Rule 4(2) of the Companies (Audit and Auditors) Rules, 2014. Processing is Straight Through (STP), meaning auto-approval on submission with instant SRN generation.
Parameter
Details
Governing Law
Section 139, Companies Act, 2013
Governing Rule
Rule 4(2), Companies (Audit and Auditors) Rules, 2014
Regulator
Registrar of Companies (ROC), Ministry of Corporate Affairs
Same-day processing. Government fee ₹200 to ₹600 extra.
Who Needs to File ADT-1?
Every company incorporated under the Companies Act, 2013 must file ADT-1 when appointing or reappointing a statutory auditor. This requirement applies uniformly across all company types, regardless of size or annual turnover.
Entity Type
ADT-1 Required?
Notes
Private Limited Company
Yes
After every AGM auditor appointment
Public Limited Company
Yes
Rotation applies if capital ≥ ₹20 Cr or borrowings ≥ ₹50 Cr
One Person Company (OPC)
Yes
Board appoints; ADT-1 within 15 days
Section 8 Company
Yes
Government fee ₹200 for no-share-capital entities
Nidhi Company
Yes
Same rules as private limited companies
LLP
No
Not governed by Companies Act for auditor appointment
Partnership Firm
No
Governed by Partnership Act, 1932
ADT-1 filing applies in four specific scenarios: first auditor appointment (Board Resolution within 30 days of incorporation), subsequent auditor appointment at AGM, auditor reappointment at AGM, and filling a casual vacancy (Board or General Meeting). Companies managing their private limited company compliance should note that ADT-1 is a mandatory annual filing each time the auditor is reappointed. OPC compliance and Section 8 company compliance requirements also include ADT-1.
2025 Amendment: What Changed for ADT-1
The Companies (Audit and Auditors) Amendment Rules, 2025 (G.S.R. 359(E), dated 30 May 2025, effective 14 July 2025) introduced major changes to ADT-1 filing requirements. Companies incorporating after this date must file ADT-1 for first auditor appointments.
Before the 2025 amendment, ADT-1 filing for first auditor appointments was debated among practitioners. The Board would appoint the first auditor within 30 days of company registration under Section 139(6), but the requirement to file ADT-1 lacked explicit clarity in Rule 4(2). The 2025 amendment resolves this ambiguity by mandating ADT-1 for first auditor appointments with a prescribed government fee of ₹300. The amendment also revised the ADT-1 form format to include additional fields for first auditor details, made electronic filing of ADT-4 (fraud reporting) mandatory, and omitted clauses (e) and (f) of Rule 13(2). The practical impact is that every company registered after 14 July 2025 must file ADT-1 within 45 days of incorporation (30 days for Board appointment plus 15 days for ADT-1 filing).
Aspect
Before 14 July 2025
After 14 July 2025
First Auditor ADT-1
Not explicitly required
Mandatory, file within 15 days of Board Resolution
First Auditor Gov Fee
N/A
₹300 (new prescribed fee)
ADT-1 Form Format
Old format
Revised format with additional fields
ADT-4 (Fraud Report)
Physical filing option available
Electronic filing mandatory
Rule 13(2) clauses (e) and (f)
Applicable
Omitted by amendment
Under Section 139(6), the Board must appoint the first auditor within 30 days of incorporation. ADT-1 must then be filed within 15 days of the Board Resolution. If the Board fails to appoint within 30 days, an EGM must appoint the auditor within 90 days of incorporation.
ADT-1 Due Date and Filing Timeline
The filing deadline for Form ADT-1 depends on the type of auditor appointment. All ADT-1 deadlines run from the date of the resolution (Board or AGM) appointing the auditor. The 15-day window includes weekends and public holidays.
Appointment Type
Who Appoints
ADT-1 Due Date
Example
First Auditor
Board of Directors
15 days from Board Resolution
Board meets 1 Aug, ADT-1 by 16 Aug
Subsequent Auditor
Shareholders at AGM
15 days from AGM date
AGM on 30 Sep, ADT-1 by 15 Oct
Reappointment
Shareholders at AGM
15 days from AGM date
Same timeline as subsequent auditor
Casual Vacancy (Resignation)
General Meeting
15 days from General Meeting
EGM on 15 Nov, ADT-1 by 30 Nov
Casual Vacancy (Other)
Board of Directors
15 days from Board Resolution
Board meets 1 Dec, ADT-1 by 16 Dec
The 15-day deadline runs from the AGM or Board Resolution date, not from the date the auditor provides consent. If your AGM is on 30 September and you receive the auditor consent on 10 October, you have only 5 days left. Prepare the consent letter before the AGM to avoid deadline pressure.
Companies planning their ROC annual filing (AOC-4 and MGT-7) should coordinate ADT-1 submission with the AGM schedule. Holding the AGM in September gives 15 days until mid-October to complete ADT-1 filing.
Documents Required for ADT-1 Filing in Assam
Company Documents
Board Resolution - Certified true copy recommending the auditor. Required for first auditor and casual vacancy.
AGM Minutes / Resolution - Certified copy of the AGM resolution appointing or reappointing the auditor.
Company CIN - Corporate Identification Number. Auto-populates company details on the MCA portal.
Auditor Documents
Written Consent Letter - Signed consent in prescribed format under Section 139.
Eligibility Certificate - Certificate confirming no disqualification under Section 141. Must be on auditor letterhead.
Qualified Professionalship Number - Valid and active membership with the relevant regulatory body.
Firm Registration Number (FRN) - Required when the appointee is a Expert firm.
Auditor PAN - PAN of the individual auditor or Expert firm.
Active DIN with DIR-3 KYC - The signing director must have completed DIR-3 KYC for the current financial year.
Keep digital copies of all documents in PDF format (under 10 MB each) before starting the MCA filing. Pre-signed consent letters and eligibility certificates from the auditor prevent last-minute delays that lead to missed 15-day deadlines.
ADT-1 Filing Fees and Cost Breakdown 2026
The total cost of ADT-1 filing includes the MCA government fee (mandatory) and professional service charges. The government fee depends on authorized share capital and is uniform across all cities including Assam.
Government Fee Schedule
Authorized Share Capital
Government Fee (₹)
Less than ₹1,00,000
₹200
₹1,00,000 to ₹4,99,999
₹300
₹5,00,000 to ₹24,99,999
₹400
₹25,00,000 to ₹99,99,999
₹500
₹1,00,00,000 and above
₹600
Companies without share capital
₹200
First Auditor (2025 amendment)
₹300
Total Cost with IncorpX
Component
Amount (₹)
Notes
IncorpX Professional Fee
₹999
Form prep, drafting, submission, SRN confirmation
MCA Government Fee
₹200 to ₹600
Based on authorized capital slab
Late Filing Additional Fee
2x to 12x of gov fee
Applies only if filed after 15-day deadline
Total (On Time)
₹1,199 to ₹1,599
Professional + government fee combined
IncorpX charges a flat ₹999 professional fee for ADT-1 filing assistance, regardless of company type or authorized capital. Government fees (₹200 to ₹600) are paid separately to MCA during filing. No hidden charges for document drafting or DSC affixation.
Government fee ₹200 to ₹600 extra. Same-day processing.
How to File ADT-1: Step-by-Step Procedure
Filing Form ADT-1 involves 8 steps, takes 1 to 2 working days with professional help, and costs ₹1,199 to ₹1,599 (including government fee). The MCA portal processes ADT-1 as an STP form with instant approval.
Step 1: Pass Board Resolution or AGM Resolution
Pass a Board Resolution (first auditor, Section 139(6)) or AGM Resolution (subsequent auditor, Section 139(1)) appointing the statutory auditor. Record the auditor name, professional membership number, term, and remuneration in the minutes.
Document: Board Resolution or AGM Minutes | Timeline: At AGM or Board meeting
Step 2: Obtain Auditor Consent and Eligibility Certificate
Request the appointed auditor to provide written consent and a certificate confirming eligibility under Section 141 of the Companies Act, 2013. Verify the auditor holds a valid valid Certificate of Practice.
Documents: Consent Letter + Section 141 Certificate | Timeline: 1 to 3 working days
Step 3: Log in to MCA21 Portal
Access the MCA21 portal using registered business user credentials. Navigate to e-Filing and select Form ADT-1.
Portal: www.mca.gov.in | Requirement: Business user credentials
Step 4: Enter Company and Auditor Details
Enter the company CIN (details auto-populate). Fill in appointment type (first, subsequent, or casual vacancy), auditor category (individual Expert or Expert firm), membership number, FRN, PAN, appointment date, and term duration up to 5 years.
Auto-populates: Company name, address, financial year from CIN
Step 5: Upload Supporting Documents
Attach the Board Resolution or AGM Minutes, auditor consent letter, and eligibility certificate in PDF format. Each file must be under 10 MB and clearly legible.
Format: PDF only | Size: Under 10 MB per attachment
Step 6: Affix Director Digital Signature
Select the authorized director and affix their DSC to the form. The director must have an active DIN with completed DIR-3 KYC and DSC registered on the MCA portal.
Requirement: Class 2 or 3 DSC + Active DIN + Current DIR-3 KYC
Step 7: Pay Government Fee and Submit
Pay the filing fee (₹200 to ₹600 based on authorized share capital) via net banking, debit card, or pay-later option. Review all details and submit.
Fee: ₹200 to ₹600 | Payment: Net banking, debit card, pay later
Step 8: Download SRN Acknowledgement
ADT-1 is auto-approved on successful submission. Download the SRN acknowledgement immediately. An email confirmation is sent to the registered email address. Save the SRN for compliance records.
Output: SRN number + Email confirmation | Processing: Instant (STP)
Top 3 ADT-1 rejection reasons: (1) expired DSC or DIN with pending DIR-3 KYC, (2) incorrect auditor membership number or FRN, and (3) unsigned consent letters. Verify all details before submitting.
₹999 professional fee. Same-day processing.
ADT-1 Penalty for Late Filing
Late ADT-1 filing triggers two types of financial consequences: additional MCA portal fees (multiplied automatically) and penalties under the Companies Act for continued non-compliance.
Late Filing Fee Multiplier (MCA Portal)
Delay Period
Fee Multiplier
Example (₹400 base)
Up to 30 days
2x normal fee
₹800
31 to 60 days
4x normal fee
₹1,600
61 to 90 days
6x normal fee
₹2,400
91 to 180 days
10x normal fee
₹4,000
Beyond 180 days
12x normal fee
₹4,800
Penalties Under Companies Act, 2013
Liable Party
Minimum
Maximum
Section
Company
₹25,000
₹5,00,000
Section 139
Officers in Default
₹10,000
₹1,00,000
Section 139
Under Section 139, every director and the compliance professional are officers in default. Each officer faces an individual penalty of ₹10,000 to ₹1,00,000. A company with 3 directors could face a combined officer penalty of up to ₹3,00,000 on top of the ₹5,00,000 company penalty.
For example, a company with ₹10 lakh authorized share capital pays a normal government fee of ₹400. Filing 45 days late triggers the 4x multiplier, raising the government fee to ₹1,600. Filing 200 days late triggers 12x, costing ₹4,800 in government fees alone, plus the ₹999 professional fee, totalling ₹5,799. Timely filing costs only ₹1,399 (₹999 + ₹400).
₹999 professional fee. Same-day filing available.
Who Can Be Appointed as Statutory Auditor?
Section 141 of the Companies Act, 2013 sets strict eligibility criteria for statutory auditors. Only qualified and independent professionals can serve. Appointing a disqualified person invalidates the audit report and triggers penalties.
Eligible (Section 141(1)-(2))
Disqualified (Section 141(3))
Tax Professional with valid Certificate of Practice
Body corporate (except LLP of tax experts)
Expert firm (partnership or LLP) registered with regulatory bodies
Officer or employee of the company
Only a Expert partner can sign the audit report
Partner or employee of company officer
Must be independent with no material relationship
Person indebted to company for more than ₹5 lakh
Eligible for peer review (listed company audits)
Person holding any security of the company
No pending disciplinary proceedings with professional body
Relative of any director or KMP (Section 2(77))
Auditor Rotation Rules (Section 139(2))
Mandatory rotation applies to listed companies and prescribed class companies (paid-up capital ₹20 crore or more, OR public borrowings ₹50 crore or more):
Individual Auditor: Maximum 1 term of 5 consecutive years, followed by 5-year cooling-off period.
Audit Firm: Maximum 2 consecutive terms of 5 years each (10 years total), followed by 5-year cooling-off period.
ADT-1 vs ADT-2 vs ADT-3 vs ADT-4
The Companies Act prescribes four ADT forms for different auditor-related events. Filing the correct form at the right time is essential for compliance.
Parameter
ADT-1
ADT-2
ADT-3
ADT-4
Purpose
Auditor appointment
Auditor removal application
Auditor resignation
Fraud report
Filed By
Company
Company
Auditor
Auditor
Section
Section 139
Section 140(1)
Section 140(2)
Section 143(12)
Due Date
15 days from AGM/Board
Before proposed removal
30 days from resignation
60 days from fraud knowledge
Processing
STP (auto-approved)
Central Govt approval
ROC processing
ROC + Central Govt
Gov Fee
₹200 to ₹600
Separate schedule
₹200 to ₹600
No fee
Non-Filing Penalty
₹25,000 to ₹5,00,000
Removal invalid
₹50,000 to ₹5,00,000
₹1 lakh to ₹25 lakh
When an auditor resigns and a replacement is appointed, two forms are required: the outgoing auditor files ADT-3 within 30 days, and the company files ADT-1 within 15 days of the replacement appointment. Companies planning a change of auditor should coordinate both filings.
Why Choose IncorpX for ADT-1 Filing in Assam?
IncorpX has processed over 10,000 ADT-1 filings for private limited companies, OPCs, Section 8 companies, and public companies across all ROC jurisdictions in India. Our dedicated business professionals handle every step from Board Resolution drafting to SRN confirmation.
₹999 Professional Fee: An affordable ADT-1 filing service. Government fee (₹200 to ₹600) payable separately to MCA.
Same-Day Filing Commitment: ADT-1 filed on the MCA portal the same day all documents are received. Meet the 15-day filing window without last-minute pressure.
Section 141 Eligibility Verification: Auditor eligibility check covers all 8 disqualification grounds under Section 141 before filing, preventing rejection.
Complete Document Drafting: Board Resolution, auditor consent letter, and eligibility certificate drafted by our team. Each document is company-specific.
Expert Support: Dedicated Tax Professional or Compliance Professional assists with your filing with direct communication for queries.
10,000+ Filings Track Record: Proven experience filing ADT-1 across all ROC jurisdictions with zero rejection rate.
2025 Amendment Compliant: Updated process covering mandatory first auditor ADT-1 filing per the Companies (Audit and Auditors) Amendment Rules, 2025 (effective 14 July 2025).
Change of Auditor Filing - End-to-end support with auditor removal (ADT-2), resignation (ADT-3), and new appointment (ADT-1).
ROC Annual Filing - File AOC-4 and MGT-7 with the Registrar alongside ADT-1.
Corporate Compliance Services - Comprehensive corporate compliance support including board resolutions and MCA filings.
₹999 professional fee. Expert support. Same-day processing.
FAQs on ADT-1 Filing in Assam
Answers to common questions about Form ADT-1, covering filing deadlines, government fees, penalties, required documents, and the complete filing process under the Companies Act, 2013.
Form ADT-1 is a mandatory e-form filed with the Registrar of Companies under Rule 4(2) of the Companies (Audit and Auditors) Rules, 2014. Every company under the Companies Act, 2013 must file ADT-1 within 15 days of appointing or reappointing a statutory auditor at the AGM or by Board Resolution. Companies registered in Assam file ADT-1 on the same MCA portal as all other cities.
Every company incorporated under the Companies Act, 2013 must file ADT-1. This includes private limited companies, OPCs, Section 8 companies, Nidhi companies, and public limited companies. LLPs and partnership firms are exempt since they are not required to appoint a statutory auditor under the Act.
ADT-1 must be filed within 15 days from the date of the AGM where the auditor was appointed or reappointed. For first auditor appointments, the deadline is 15 days from the Board Resolution date. Under Section 139(6), the Board appoints the first auditor within 30 days of incorporation.
Yes. Per the Companies (Audit and Auditors) Amendment Rules, 2025 (G.S.R. 359(E), effective 14 July 2025), ADT-1 filing is now mandatory for first auditor appointments. The Board must appoint the first auditor within 30 days of incorporation under Section 139(6) and file ADT-1 within 15 days of that Board Resolution.
ADT-1 is required each time a new auditor is appointed or an existing auditor is reappointed at the AGM. If the same auditor continues without a fresh appointment resolution, ADT-1 is not needed annually. Most companies pass reappointment resolutions yearly, making ADT-1 a recurring annual compliance.
Under Section 139(2), listed companies and companies with paid-up capital of ₹20 crore or more, or public borrowings of ₹50 crore or more, must rotate auditors. An individual auditor serves a maximum 5-year term with a 5-year cooling-off period. Audit firms serve a maximum 10-year term (two consecutive 5-year terms).
Yes. One Person Companies registered under Section 2(62) of the Companies Act, 2013 must appoint a statutory auditor and file Form ADT-1 with the ROC within 15 days of appointment. OPCs follow the same auditor appointment rules as private limited companies, with the government filing fee starting at ₹200.
Yes. Section 8 companies (non-profit entities) registered under the Companies Act, 2013 must appoint a statutory auditor at each AGM and file ADT-1 within 15 days. The government fee is ₹200 for companies with authorized share capital below ₹1 lakh. Section 8 companies are not exempt from this compliance.
Form ADT-1 must be digitally signed by a director of the company using a valid Class 2 or Class 3 Digital Signature Certificate (DSC). The director DIN must be active with current DIR-3 KYC filing. A qualified professional or Expert certifies the form depending on the filing version.
A casual vacancy arises when an auditor resigns, dies, or is disqualified before completing their term. Under Section 139(8), if the vacancy is due to resignation, it must be filled at a general meeting within 3 months. For other reasons, the Board fills the vacancy within 30 days. ADT-1 is filed within 15 days.
Under Section 141 of the Companies Act, 2013, a person is disqualified as auditor if they are a body corporate (except LLP of tax experts), an officer or employee of the company, a partner of an officer or employee, hold a business relationship with the company, owe the company more than ₹5 lakh, or are a relative of a director.
The Companies (Audit and Auditors) Amendment Rules, 2025 (G.S.R. 359(E), dated 30 May 2025, effective 14 July 2025) made ADT-1 mandatory for first auditor appointments, revised the ADT-1 form format, mandated electronic filing of ADT-4 for fraud reporting, and omitted clauses (e) and (f) of Rule 13(2).
No. Under Section 141(3)(f) of the Companies Act, 2013, a person who is a relative of any director or manager of the company is disqualified from appointment as auditor. Relative is defined under Section 2(77) and includes spouse, father, mother, son, daughter, brother, and sister.
Log in to the MCA21 portal at www.mca.gov.in, select Form ADT-1 under e-Filing, enter the company CIN which auto-populates details, fill auditor appointment information, upload the Board Resolution and consent letter, affix the director DSC, pay ₹200 to ₹600, and submit.
The Service Request Number (SRN) is a unique tracking number generated automatically when ADT-1 is successfully submitted on the MCA21 portal. ADT-1 is a Straight Through Processing (STP) form, so the SRN confirms filing completion instantly. An acknowledgement email with the SRN is sent to the company registered email within minutes.
Visit the MCA21 portal at www.mca.gov.in, navigate to MCA Services and select Track SRN Status. Enter the SRN generated during ADT-1 submission. Since ADT-1 is an STP form, the status shows Approved immediately after successful submission. You can also check the company filing history using the CIN number.
After the AGM resolves to appoint or reappoint an auditor, obtain the auditor written consent and eligibility certificate under Section 141. File ADT-1 on the MCA portal within 15 days of the AGM date. Attach the AGM minutes, auditor consent letter, and Board Resolution. Pay the ₹200 to ₹600 government fee and submit.
When a casual vacancy arises, the Board appoints a replacement auditor within 30 days (or within 3 months via general meeting for resignation cases per Section 139(8)). Obtain the new auditor consent and eligibility certificate under Section 141. File ADT-1 within 15 days of the Board Resolution, selecting casual vacancy as appointment type.
Late filing attracts additional fees as a multiplier of the normal government fee: 2x for up to 30 days delay, 4x for 31 to 60 days, 6x for 61 to 90 days, 10x for 91 to 180 days, and 12x beyond 180 days. Continued non-compliance attracts penalties of ₹25,000 to ₹5,00,000 on the company.
Yes. Form ADT-1 is a Straight Through Processing (STP) form on the MCA21 portal. Once you submit the form with a valid director DSC and pay the government fee (₹200 to ₹600), the system generates an SRN immediately. No manual review by ROC officials is required. The approval confirmation email arrives within minutes of submission.
Mandatory attachments include the Board Resolution or AGM Resolution appointing the auditor, the auditor written consent letter, and the auditor eligibility certificate under Section 141. Optional attachments include the appointment letter and engagement letter. All documents must be uploaded in PDF format on the MCA portal.
The government fee depends on authorized share capital: ₹200 (below ₹1 lakh), ₹300 (₹1 lakh to ₹4,99,999), ₹400 (₹5 lakh to ₹24,99,999), ₹500 (₹25 lakh to ₹99,99,999), and ₹600 (₹1 crore and above). Companies without share capital pay ₹200.
IncorpX professional fee for ADT-1 filing is ₹999, covering form preparation, document drafting, MCA portal submission, DSC affixation, and SRN confirmation. Adding the government fee (₹200 to ₹600), the total cost ranges from ₹1,199 to ₹1,599. This applies equally for companies registered in Assam and across India.
With IncorpX, ADT-1 filing is completed on the same day once all documents are received. The MCA portal processes ADT-1 as an STP form, so SRN confirmation is instant. The entire process from document collection to filing completion takes 1 to 2 working days depending on document readiness and DSC availability.
While companies can self-file ADT-1, professional assistance ensures correct form filling, proper Board Resolution drafting, auditor eligibility verification under Section 141, and timely submission within the 15-day deadline. Filing errors or missing the deadline attract additional fees of 2x to 12x the normal government fee. IncorpX charges a ₹999 professional fee.
Yes. IncorpX ₹999 ADT-1 filing service includes document review, Board Resolution drafting, auditor consent letter preparation, eligibility verification under Section 141, MCA portal form filling, DSC coordination, government fee payment guidance, submission, and SRN confirmation. You provide basic auditor and company details; IncorpX assists with everything.
The package includes Board Resolution drafting, auditor consent letter preparation, eligibility check under Section 141, complete ADT-1 form filling on the MCA21 portal, DSC affixation coordination, filing submission, SRN tracking, and acknowledgement delivery. Government fee (₹200 to ₹600 based on authorized share capital) is payable separately to MCA.
Yes. Following the 2025 Amendment Rules (effective 14 July 2025), first auditor ADT-1 filing is now mandatory. IncorpX files Form ADT-1 for first auditor appointments within 15 days of the Board Resolution. The service includes first auditor consent letter drafting and eligibility verification. Government fee for first auditor filing is ₹300.
Yes. A valid Class 2 or Class 3 DSC of an authorized director is mandatory for digitally signing Form ADT-1 on the MCA portal. The director DIN must be active with completed DIR-3 KYC. If you need a new DSC, IncorpX provides DSC registration as a separate service starting at ₹1,500.
Companies without share capital (such as guarantee-based Section 8 companies) pay a fixed government fee of ₹200 for ADT-1 filing, as prescribed by the Companies (Registration Offices and Fees) Rules, 2014. This is the lowest slab in the fee schedule. IncorpX professional fee of ₹999 applies equally to all company types.
ADT-1 is filed by the company to intimate the ROC about auditor appointment within 15 days of AGM under Section 139. ADT-3 is filed by the auditor to intimate the ROC about their resignation within 30 days under Section 140(2). ADT-1 is auto-approved; ADT-3 requires ROC processing.
ADT-1 is filed for auditor appointment or reappointment under Section 139 of the Companies Act. ADT-2 is an application for auditor removal before term completion under Section 140(1), requiring Central Government approval. ADT-1 is auto-approved on the portal; ADT-2 requires government processing and takes longer.
Self-filing saves the professional fee (₹999 with IncorpX) but requires MCA portal familiarity, DSC setup knowledge, correct Board Resolution format, and auditor eligibility verification under Section 141. Professional filing ensures zero errors, timely submission within 15 days, proper documentation, and penalty avoidance. Late filing penalties range from 2x to 12x the government fee.
The ADT-1 form and filing process are identical for private and public limited companies. The key difference is that public companies and large companies (paid-up capital ₹20 crore or more) must comply with mandatory auditor rotation under Section 139(2). The government fee varies only by authorized share capital (₹200 to ₹600), not by company type.
Under Section 139 of the Companies Act, 2013, the company faces a penalty of ₹25,000 to ₹5,00,000 for non-compliance. Every officer in default (directors, compliance professional) is liable for a penalty of ₹10,000 to ₹1,00,000. Additional late filing fees of 2x to 12x the normal government fee also apply on the MCA portal.
ADT-1 is filed online through the MCA21 portal at www.mca.gov.in regardless of company location. Companies registered in Assam file ADT-1 with the ROC office handling jurisdiction. The government fee (₹200 to ₹600) and 15-day deadline remain the same across all cities. IncorpX provides ADT-1 filing assistance for companies in Assam at ₹999.
Companies incorporated in Assam file ADT-1 with the ROC office that has jurisdiction over their registered office address in . The MCA21 portal automatically routes the filing to the correct ROC based on the company CIN. IncorpX assists with jurisdiction mapping and complete ADT-1 filing for companies in Assam as part of the ₹999 service.
Yes. IncorpX provides ADT-1 filing assistance across all Indian cities including Assam. Since ADT-1 is filed electronically on the MCA portal, location does not affect the filing process or timeline. IncorpX ₹999 professional fee and same-day filing commitment apply equally for companies registered in Assam. Government fees (₹200 to ₹600) are paid separately.
The team was very responsive and helpful. I received daily updates from the WhatsApp group, and their guidance made everything much simpler to comprehend. If you want a simple and hassle-free way to launch your business, I would highly recommend them!
S
Simon Job
4.9/5
I recently used IncorpX to register my limited liability partnership, and I had an amazing experience! There were no hidden fees, and the team was helpful, quick to respond, and open. They provided thorough explanations of each step, and their services are reasonably priced without sacrificing quality. The entire process was made simple by IncorpX's professionalism, attention to detail, and sincere support. Strongly advised!
J
Jay R
4.8/5
The experience was flawless; the team completed each task with care and always responded quickly. Throughout the process, I never felt stuck. We would especially like to thank Saksham and Sriram for making everything run so smoothly! The IncorpX team offers extremely competitive pricing; anyone just starting out should definitely get in touch with them.
M
Mohammed Affan
4.9/5
I'm really grateful to the wonderful team at IncorpX for helping bring my co-founder's and my dream to life. The whole process was super smooth - fast service, great support, and no hassles at all. I'd highly recommend IncorpX to any new entrepreneur or founder looking to register their company. Excited to continue working with them in the long run. Thank you, IncorpX!
R
Riyom Taipodia
4.6/5
One of the best agency I have ever experienced. Team members are very friendly as if we know each other from before and came communicate and share easily. My work has been done in a very short period and I am so happy. Thank you so much.
A
Ayyappa Swamy
5/5
Highly recommend... IncorpX services regarding incorporation of our company and roc filing and all are very impressive.. the team IncorpX is polite and friendly. Our Lands Time pvt ltd has incorporated through IncorpX... And thanks to IncorpX team..
R
Ramesh Babu
4.9/5
Trouble free service, Rendering good co-operation for company incorporation. Trust worthy team to have better knowledge.
P
Pravesh Kudesia
5/5
IncorpX is providing best service... And user experience! Thank You IncorpX Team
B
Balaji Gutte
4.9/5
I recently got my Private Limited Company incorporated through IncorpX, and the experience was seamless! The team was professional, supportive, and quick to respond throughout the process. Highly recommend IncorpX for a smooth and stress-free company registration experience.
D
Dia
5/5
I'd been planning to register my Private Limited Company for months but didn't know where to start - until I found IncorpX. The team guided me step by step, explained everything clearly, and completed the registration smoothly within the promised timeline. Their pricing was transparent with no hidden charges. Highly recommend IncorpX to anyone starting a business!
Newsletter
Stay ahead on compliance, tax & business updates
Crisp, expert-curated insights delivered to your inbox. Once a month, no spam.
ASRM
Joined by 15,000+ founders & business owners
Chosen by 15,000+ Entrepreneurs
Get Expert Guidance for Your Business
Fill out the form and our team will connect with you to understand your requirements and recommend the best way forward.
Nebin Binoy 
