[Divya Sharma]

Hi all,

First auditor within 30 days, date of incorporation is 26/02/2026, date of appointment 27/03/2026, trying to file today additional fees levied why i am filing it within 15 days

[Manali Choudhary]

Hi Divya,

Please refer to Form ADT-1 help kit, which clearly states that when the purpose of the form is "Notice to the Registrar by the Company  for the Appointment of First Auditor", the date of Event should be the Date of Incorporation.

On Tue, Apr 7, 2026 at 4:52 PM Divya Sharma <divyashar...@gmail.com> wrote:

Hi all,

First auditor within 30 days, date of incorporation is 26/02/2026, date of appointment 27/03/2026, trying to file today additional fees levied why i am filing it within 15 days

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Thanks and Regards

 

CS Manali Choudhary | FCS, M.Com, LL.B

[Videha Jain]

While the proviso to Section 139(1) specifically mentions filing ADT-1 for auditors appointed at an AGM, the law is slightly silent on the mandatory filing for Board-appointed first auditors under 139(6). The MCA FAQ regarding the dummy SRN 'Z9999999' further complicates the 'necessity' of the filing, but given the new form fields, is it now considered strictly mandatory for all new incorporations? 

[Vandana Jain]

ADT-1 filing is not mandatory for First auditor appointment. That is why the system accepts dummy SRN in AOC-4 for first year filing.

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CS VANDANA JAIN

Company Secretary

201, Western Business Centre

1/6, New Palasia, 

Indore (M.P.) 452001

Mobile: +91-9589998779

[Dhiraj Singh]

Companies appointing their first auditor on or after 14 July 2025 must file Form ADT-1 in accordance with the new rules notified on 30th May 2025 and will be effective from 14th July 2025.

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Thanks & Regards

Mr. Dhiraj Kumar Singh

7/1A Grant Lane, Sati Business Centre

1st Floor, Room No.18, Kolkata - 700012

Contact. 8981521379 (M)

[Vandana Jain]

Dhiraj Sir,

Could you please quote the exact provision or wording of the new rules that mandate the filing of ADT-1 for the appointment of the first auditor, for the reference of all members?  

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