
Companies that appointed or reappointed statutory auditors at their Annual General Meeting (AGM) on September 30, 2026, must file Form ADT-1 with the Registrar of Companies (ROC) by October 14, 2026. The deadline follows the 15-day time limit under Section 139(1) of the Companies Act, 2013, which includes the day of the meeting.

The filing requirement applies only to companies whose AGM was held on September 30. For companies with AGMs on other dates, the due date to file Form ADT-1 is 15 days from the meeting date, including the day of the meeting.
The October 14 deadline applies only to companies that held their AGM on September 30. Companies with other AGM dates must calculate their own 15-day filing window from the meeting day. Missing the Form ADT-1 deadline could attract penalties under the Companies Act. Companies should verify their AGM date and ensure compliance within the specific 15-day period.
Source: studycafe.in
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