Due Dates ADT-1 — Appointment of Auditor
ADT-1 — Appointment of Auditor
Companies Act 2013
Notice of appointment of auditor to ROC. Due within 15 days of AGM.
Due dates and late fees
| FY | Due Date | Late Fee | Note |
|---|---|---|---|
| FY 2024-25 | Within 15 days from AGM (typically 15 October if AGM on 30 Sep) | s.403(1) second proviso: additional fee per Companies (Registration Offices and Fees) Rules 2014, Annexure Table B as substituted by G.S.R. 12(E), w.e.f. 1 Jul 2022 (1x normal filing fee up to 15 days, rising by delay slab to 12x beyond 180 days); the ₹100/day floor in the first proviso covers only s.92/s.137 filings | Mandatory after auditor appointment at AGM under s.139 |
| FY 2025-26Current | Within 15 days from AGM | s.403(1) second proviso: Fees Rules 2014 Table B multiple of normal filing fee (not ₹100/day) | — |
| FY 2026-27 | Within 15 days from AGM | s.403(1) second proviso: Fees Rules 2014 Table B multiple of normal filing fee (not ₹100/day) | — |
FY-specific notes
FY 2024-25: Mandatory after auditor appointment at AGM under s.139
Late fee calculator
Calculate the related statutory fee for this obligation.
Section 403 Companies Act — Additional Fee for Late ROC Filing →