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Section 139 · Companies Act 2013 · MCA Portal Fees

ADT-1 Auditor Appointment Cost Calculator

Work out the exact cost of filing Form ADT-1 — government fee by authorised capital, additional fee on delay and your professional fee — updated live as you type.

💰 Authorised share capital Fee slab
The MCA normal filing fee for ADT-1 is set by the company's authorised share capital. A company without share capital pays a flat ₹200.
🗓️ Delay in filing Additional fee
Days delayed Beyond the 15-day window from appointment
D
ADT-1 must be filed within 15 days of the auditor's appointment (Rule 4, Companies (Audit and Auditors) Rules 2014). Enter 0 if filed on time.
🧾 Professional fee
CA / CS professional fee For drafting & filing ADT-1
This is the fee charged by your CA/CS to prepare and file the e-form — it is separate from the MCA government fee.

Cost breakdown

ADT-1
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Disclaimer: Indicative estimate of MCA/ROC government fees for Form ADT-1 under the Companies Act 2013. Professional fees vary by firm. Confirm exact fees on the MCA21 portal at the time of filing.

ADT-1 filing fee — by authorised capital

Form ADT-1 intimates the ROC of an auditor's appointment under Section 139. Like most ROC e-forms, its normal government fee depends on the company's authorised share capital. If the company has no share capital, a flat ₹200 applies. Delay in filing attracts an additional fee that is a multiple of this normal fee.

Normal filing fee (by capital)
Less than ₹1,00,000₹200
₹1,00,000 – ₹4,99,999₹300
₹5,00,000 – ₹24,99,999₹400
₹25,00,000 – ₹99,99,999₹500
₹1,00,00,000 & above₹600
Company without share capital₹200
These are the standard Companies Act 2013 filing-fee slabs applied to ADT-1 by the company's authorised (not paid-up) capital.
Additional fee on delay
Filed on time (within 15 days)1× (nil)
Up to 30 days late
31 – 60 days late
61 – 90 days late
91 – 180 days late10×
Over 180 days late12×
The additional fee equals the normal fee multiplied by the slab factor. It is charged over and above the normal fee.

Worked example

A private company with an authorised share capital of ₹10,00,000 appoints its auditor and files ADT-1 on time (within 15 days). Its CA charges ₹1,499 to file the form.

₹10,00,000 authorised capital · on time · ₹1,499 professional

Normal govt filing fee (₹5L–₹25L slab)₹400
Additional fee (0 days delay · 1×)₹0
Professional fee₹1,499
Total cost of filing ADT-1₹1,899
Had the same company filed 45 days late, the additional fee would be the ₹400 normal fee × = ₹1,600, taking the govt component to ₹2,000 (₹400 + ₹1,600) and the total to ₹3,499. Filing within the 15-day window keeps the cost to just the normal fee plus your professional charge.

Key terms explained

Section 139

The section of the Companies Act 2013 that governs the appointment of auditors. Every company must appoint an auditor and intimate the ROC through Form ADT-1.

15-day rule

Under Rule 4 of the Audit & Auditors Rules, ADT-1 must be filed within 15 days of the auditor's appointment (at the AGM or by the Board). Delay triggers the additional-fee multiplier.

First auditor

The first auditor is appointed by the Board within 30 days of incorporation. While ADT-1 for the first auditor is a common practice, the 15-day filing discipline and fee structure apply to appointments under Section 139.

Frequently Asked Questions
What is Form ADT-1 used for?

ADT-1 is the intimation a company files with the Registrar of Companies to report the appointment of its statutory auditor under section 139 of the Companies Act, 2013. It is filed after the appointment is approved by the members at the AGM (or by the Board for the first auditor).

What is the due date for filing ADT-1?

Within 15 days of the meeting at which the auditor was appointed — normally 15 days from the AGM. The first auditor appointed by the Board within 30 days of incorporation is also intimated in ADT-1.

How is the ADT-1 filing fee calculated?

The MCA fee is based on the company's nominal share capital — it rises in slabs from ₹200 for capital below ₹1 lakh up to ₹600 for capital of ₹1 crore and above. Companies without share capital pay a flat ₹200. This tool applies the right slab and adds late-filing multiples where applicable.

What is the penalty for filing ADT-1 late?

Additional fee is charged as a multiple of the normal fee based on the delay — 2x up to 30 days, 4x up to 60 days, 6x up to 90 days, 10x up to 180 days and 12x beyond that.

Does ADT-1 have to be filed every year?

An auditor is appointed for a five-year term, so ADT-1 is filed at the AGM where that term is approved. It is filed again on any change — resignation, casual vacancy, removal or reappointment for a fresh term.

Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.