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
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/MadamIn 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 23387263Copy forwarded for information and necessary action to:-1 . E-Governance Section and 2. Guard file.