Form ADT-1 Filing Due Today: Companies Must Complete Filing by October 14 for Auditor Appointments Made on September 30:

The companies who have appointed or reappointed statutory auditors at the Annual General Meeting (AGM) held on September 30, 2026, must follow the 15-day time limit requirement under Section 139(1) of the Companies Act, 2013, as they are required to file Form ADT-1.

If the appointment is made on the same day when the meeting was held, i.e., on September 30, 2026, in that case, the due date for filing Form ADT-1 is October 14, 2026. The point to be noted here is that this time limit estimation is event-based and not the universal deadline for every company.

The provisions of Section 139(1) of the Companies Act 2013, mandates every company who makes an appointment or reappointment of statutory auditors to report about the same to the Registrar of Companies (ROC) within 15 days of the Annual General Meeting (the day of the meeting is included in this time limit). Accordingly, for the companies who appointed or reappointed a statutory auditor at the meeting held on September 30, 2026, the 15-day time limit for them is October 14, 2026.

Companies should note that this deadline is not the same for everyone. If the AGM of a company is held on a distinct date, then their due date to furnish Form ADT-1 would be different (it should be after 15 days from the meeting date, including the meeting day).