Exemption For Form Adt 1 Filed Through Gnl 2

As per notification from Ministry of Corporate Affairs (MCA) on 13th May 2019 (General Circular No. 06/2019, dated 13-05-2019), stakeholders are given a new deadline without any additional fee for those who filed

ADT-1 through GNL-2 between 01-04-2014 and 20-10-2014 for notifying the appointment of auditor for the period 01-04-2014 to 31-03-2019 due to non-availability of e-form ADT-1 during the above said period. As e-form of ADT-1 was not available between 01-04-2014 and 20-10-2014, most of the companies filed ADT-1 as an attachment (by selecting “others”) to Form GNL-2 intimating the appointment of Auditor for the period between 01-04-2014 to 31-03-2019. This is examined and clarified after representation to Ministry of Corporate Affairs from stakeholders seeking a relaxation of fee for filing e-Form ADT-1, that the stakeholders who submitted ADT-1 through GNL-2 between 01-04-2014 and 20-10-2014 are given a new deadline of 15-06-2019 without any additional fee since fee had been paid already while filing GNL-2 for the same purpose. Stakeholders are advised to make use of this one time opportunity and file ADT-1 without fee and within the specified deadline of 15th June 2019. The relevant notification of MCA is reproduced below for ready reference:

The exact text from notification is provided below for quick reference:

Accordingly, the matter has been examined and it is hereby 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 e-form no.ADT-1 for the appointment of Auditor for the period up to 31.03.2019 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.

Form ADT-1

Form ADT-1 has to be filed by every company to intimate the Registrar of Companies regarding the appointment of an auditor. As per Section 139(1) of the new companies act 2013, a company must inform the appointment of the auditor and has to be filed with the Registrar of companies within 15 days of the appointment of the auditor. The filing of appointment of auditor to be done through Form ADT-1.

Form GNL-2

This form is used to file various documents with the Registrar of the company. This single form is prescribed for filing multiple documents such as: Copy of prospectus, Information Memorandum, Private placement offer letter (PAS-4), Record of a private placement to be kept by the company (PAS-5), A report by a company to ROC for intimating the Disqualification of the Director. On a summary note, If Form ADT-1 submitted between 01-04-2014 and 20-10-2014 along with GNL-2 as an attachment, then the stakeholders can file e-Form ADT-1 without any additional fee before 15th of June 2019. This is a one time opportunity for the stakeholders and advised to make use of the same.

Back to Learn

Frequently Asked Questions

Common questions about Exemption for Filing Form ADT-1 via GNL-2 by MCA.

The exemption allows companies that had filed Form ADT-1 (for appointment of auditors) as an attachment to Form GNL-2 between April 1, 2014, and October 20, 2014, to re-file Form ADT-1 without any additional fees until June 15, 2019. This is because the ADT-1 e-form was unavailable during that period, and companies had to submit it through GNL-2.

During the period from April 1, 2014, to October 20, 2014, the e-form for ADT-1 (for intimating the appointment of auditors) was not available on the Ministry of Corporate Affairs (MCA) portal. As a result, companies had to submit Form ADT-1 as an attachment to Form GNL-2, which is a general form for filing various documents.

Companies that had filed Form ADT-1 through GNL-2 between April 1, 2014, and October 20, 2014, can re-file the e-form ADT-1 without any additional fees until June 15, 2019. After this date, regular fees and additional fees will be applicable as per the Companies (Registration of Office and Fees) Rules, 2014.

The MCA issued this exemption after receiving representations from stakeholders seeking a relaxation of fees for filing Form ADT-1. Since companies had already paid fees while filing GNL-2 for the same purpose (appointing auditors), the MCA provided a one-time opportunity to file ADT-1 without additional fees.

Form ADT-1 is used by companies to intimate the Registrar of Companies regarding the appointment of an auditor. As per Section 139(1) of the Companies Act, 2013, a company must inform the appointment of the auditor within 15 days, and this is done through Form ADT-1.

Form GNL-2 is a general form used for filing various documents with the Registrar of Companies, such as copies of prospectuses, private placement offer letters, reports on disqualification of directors, and others. During the period when ADT-1 was unavailable, companies had to submit it as an attachment to GNL-2.

No, this exemption is specifically for companies that had filed Form ADT-1 as an attachment to Form GNL-2 between April 1, 2014, and October 20, 2014, due to the non-availability of the ADT-1 e-form during that period.

No, the exemption allowing companies to file Form ADT-1 without additional fees is a one-time opportunity and is valid only until June 15, 2019. After this date, regular fees and additional fees will be applicable as per the Companies (Registration of Office and Fees) Rules, 2014.

Intimating the Registrar of Companies about the appointment of an auditor through Form ADT-1 is a statutory requirement under the Companies Act, 2013. It ensures transparency and accountability in the process of appointing auditors, who play a crucial role in the financial oversight of companies.

No, this exemption is specifically for companies that had to file Form ADT-1 as an attachment to Form GNL-2 during the period from April 1, 2014, to October 20, 2014, due to the non-availability of the ADT-1 e-form. Companies that filed ADT-1 directly during this period are not eligible for this exemption.