Exemption for Form ADT-1 filed through GNL-2

Exemption for Form ADT-1 filed through GNL-2

Guides » Companies Act » Exemption for Form ADT-1 filed through GNL-2

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:

Clarification for form ADT-1 filed through GNL-2

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

  1. 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.

Want to Consult a Incorporation Expert?

IndiaFilings provides the entire range of services required to register a business in India. We can help you register a Proprietorship, LLP, Indian company or USA company. Please provide your information to consult an Incorporation Expert for free.


Income Tax eFiling

We have made the Income Tax eFiling, simple and easy. File your income tax return online with the dedicated Tax Experts support from IndiaFilings.


Authorised eReturn Intermediary

IndiaFilings.com (ERI ID: ERIA100945) is an Income Tax Department authorised eReturn Intermediary.



Leave a comment