Notification No. 20/2019 – Central Tax
April 24, 2019Mandatory filling of Form DPT -3
May 14, 2019Clarification for form ADT-1 filed by GNL-2
The Ministry of Corporate Affairs (MCA) vide General Circular No. O6/2O19 issued on 13th May, 2019 has clarified regarding appointment of Auditor. As per clarification provided, form GNL-2 (Initial form for auditors Appointment) filed between 01.04.2014 to 20.10.2014 for appointment of auditor from 01.04.2014 to 31.03.2019 needs to file form ADT-1 till 15th June, 2019 without any additional fees due to non availability of form during the said period.
What is form GNL-2?
Initially in 2014 when there was no specific form for Auditors appointment, companies were required to file form GNL-2. GNL- 2 was filed for a period of 5 years from 01.04.2014 to 31.03.2019.
What is Form ADT-1?
Form ADT-1 is required to be filed by every company for furnishing MCA regarding appointment of Auditor for a period of 5 years.
Reason for filling of form ADT-1 in lie of GNL-2
Ministry of Corporate Affairs vide notification dated 25th February, 2019, has mandated every company registered on or before 31st December 2017 to file Form INC-22A, (Filling particulars of registered office. The due date for filling form INC 22 A is 30th June, 2019. While filling Form INC-22A details of Auditors are prefilled automatically. If any company who has not filed form ADT-1, the details of Auditors are not prefilled in form INC 22 A which means that the company will first have to file form ADT-1 and then form INC-22 A.
The issue was faced by companies who filed form GNL-2 between 01.04.2014 to 20.10.2014 for appointment of auditor from 01.04.2014 to 31.03.2019. The details were not getting prefilled. So a need for filling form ADT-1 was felt by such companies. Thus MCA vide General Circular No. O6/2O19 issued on 13th May, 2019 has waived off the additional fees for filling form ADT-1 to such companies who has filed form GNL-2.
Due date for filling form ADT-1 in case of GNL-2 form already filed
The due date for filling form ADT-1 in case of form GNL-2 already filed by companies is 15th June, 2019.
Additional Fees for form ADT-1
In case of all other companies, the additional fees for filling form ADT-1 is 12 times of normal filling fees plus normal filling fees.
Eg: if a company has paid up share capital of Rs 1,00,000/- then the Additional fees for filling form ADT-1 shall be 3,900/- (300+ 12 times of 300)
General Circular No. O6l2O19
Government of India
Ministry of Corporate Affairs
5th floor, ‘A’ Wing, Shastri Bhawan,
Dr R.P Road, New Delhi
Dated: 13.05.2019
To,
All Regional Directors,
All Registrar of Companies,
All Stakeholder.
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.
- 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.
- 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.
- This issues with approval of the competent authority.
Yours faithfully
(KMS Narayanan)
Assistant Director (Policy)
Ph 23387263
Copy forwarded for information and necessary action to:-
1 . E-Governance Section and 2. Guard file.
