Miss the fifteen day window after your AGM and the machinery answers with ₹300 for every day of default, capped at ₹12,000. Nobody at ROC Pune telephones first. The default attaches to the company and to its officers, because ADT-1 is the company's filing and not the auditor's. The corrective is small: a dated board resolution, the auditor's written consent, one live DSC and the form pushed through the MCA portal. We do that for Pune companies at ₹999.
Does ADT-1 apply to your company, and for which year?
It applies if you are a company under the Companies Act 2013 and you have appointed or reappointed a statutory auditor. Private limited companies, public limited companies, an OPC, a Section 8 company, a Nidhi and a producer company are all inside it. An LLP is not. An LLP reports through Form 8 and Form 11 and has no auditor appointment to record on ADT-1, which catches founders who ran an LLP for two years before incorporating.
The year on the form is the year of the meeting, not the year of the accounts. An AGM held in September 2026 adopts the accounts for the financial year 2025 to 2026 and appoints an auditor whose term starts with 2026 to 2027. Enter the wrong period and the register at ROC Pune shows a term your minutes do not support. The form, the fee and the fifteen day rule are the same everywhere, and the national ADT-1 filing guide sets those out in full.
What has to reach us before the ADT-1 deadline?
Every item below already exists somewhere in your records. The delay is almost always in collecting them.
- The CIN and the registered office address exactly as MCA holds them today
- The AGM date, with the number and the text of the resolution passed there
- The auditor's name, firm registration number, membership number, PAN and office address
- The period of appointment, written as the financial years it actually covers
- The auditor's written consent and certificate of eligibility, dated on or before the appointment
- One director's DSC, mapped to a DIN whose DIR-3 KYC is current
That last line is the one that breaks filings. A DIN goes inactive when DIR-3 KYC is skipped, and an inactive DIN cannot sign anything on MCA. We check the status on day one rather than on day fourteen.
Which event starts the ADT-1 clock, and how long does it run?
Three separate events can start it, and only the first of them is annual.
| Trigger | Clock starts | What reaches ROC Pune |
|---|---|---|
| Auditor appointed or reappointed at the AGM | 15 days from the AGM date | ADT-1 with the resolution and the consent |
| Casual vacancy filled by the board | 15 days from that board meeting | a fresh ADT-1 for the incoming auditor |
| Auditor resigns during the term | 30 days for the auditor's own ADT-3 | your ADT-1 for the replacement |
The casual vacancy is the one companies forget. An auditor steps down in January, the board appoints a replacement the same month, and everybody then waits for the next AGM. Reporting was already due fifteen days after that board meeting.
What does a late ADT-1 actually cost a Pune company?
The daily figure looks small. The arithmetic does not.
| Delay past the due date | Penalty accrued | Who carries it |
|---|---|---|
| 10 days | ₹3,000 | the company and every officer in default |
| 30 days | ₹9,000 | the same, and the SRN records the late date |
| 40 days or more | ₹12,000, the cap for that default | the same, with a fresh cap for the next year |
The cap runs per default, so two missed years cost ₹24,000 rather than ₹12,000. Money is the smaller half of it. A family manufacturing business in Pimpri that has just converted into a private limited company will be asked for its ROC history the first time a bank or a buyer runs diligence. A gap in the very first year stalls that conversation for a fortnight.
How does the filing run from board signature to SRN?
- We take the AGM date, the auditor's particulars and the CIN, then verify the DIN and the DSC that will sign.
- We draft the board resolution and the appointment letter, and align the consent and the eligibility certificate to the resolution date.
- We prepare ADT-1 on the MCA portal against your CIN, attach the signed set and affix the director's digital signature.
- We pay the fee, capture the SRN and hand back the challan, the filed form and the acknowledgement for your statutory records.
Nobody travels anywhere for this. Company filings are made online on MCA's portal and no office visit is needed; what is local is the reviewing office.
Which Pune companies get caught by ADT-1?
- The Pimpri family manufacturing business that became a private limited company last year and is filing ADT-1 for the very first time
- A design consultancy in Kothrud running as an OPC, where there is no AGM and we date the filing from the resolution recorded in the minutes book
- A software services company at Hinjawadi that changed auditors after a funding round and never reported the incoming firm
- A component unit at Chakan whose only signing director let DIR-3 KYC lapse, leaving the DIN inactive on the due date
Three of those four are not compliance failures at all. They are calendar failures.
Where does the ADT-1 land, and who reads it afterwards?
The form goes to the Registrar of Companies for the place your registered office sits, so a registered office in Pune district means ROC Pune. MCA's registrar page lists four Maharashtra registrars and ROC Pune is one of them, with its own Registrar and contact details. ROC Pune is the registrar for Pune and the districts around it. Nothing about that moved in February 2026, when fresh district lists were drawn for other registrars in the state and this one was left alone. We confirm the registrar for your specific address before filing.
Escalation runs elsewhere. A petition, a restoration or a share transfer dispute goes to the NCLT Mumbai Bench, whose published jurisdiction is Maharashtra and Goa. Pune sits under the Regional Director, Western Region Directorate II, headquartered at Navi Mumbai. Move the registered office out of Pune district to another registrar in the same state and you need a special resolution plus Regional Director confirmation on Form INC-23 under section 12(5), which was always the position. Alongside MCA sits a Maharashtra clock that no ROC filing touches: the company's own profession tax enrolment, paid annually on mahagst.gov.in.
Why hand your ADT-1 filing to LegalX India?
We file ADT-1 for Pune companies at ₹999, and the usual turnaround is 3 to 5 days once the auditor's consent reaches us. Our CAs and CSs are on the MCA portal every week, so the resolution wording, the consent format and the appointment period get checked before the form is built rather than after a rejection.
Our Pune office is at Yashwant Nagar, Near Bharatiya Samajseva, Yerwada, Pune 411006, and the whole thing runs online if you would rather not travel. Jurisdiction follows your own registered address and never ours, so we confirm the registrar against your CIN first. More than 15,000 businesses have used LegalX India for filings of this kind. Send your CIN and your AGM date and expect a callback within 30 minutes with the exact due date.