CA Pratik Anand
Most of the Companies Filed form ADT-1 as an attachment with form GNL-2 before the e-form ADT-1 was made available by the MCA.
Since the Form GNL-2 had no mandatory attachments and also there was no information about the attachments to Form ADT-1, most of the Companies only filed form ADT-1 as an attachment to form GNL-2 and did not file the other attachments.
The new form ADT-1 has prescribed three mandatory attachments viz:
1. Copy of AGM Resolution in which auditor is appointed
2. Intimation letter by Company to the auditor informing him of his appointment
3. Consent Letter by the auditor
Most of the companies only filed ADT-1 as an attachment to form GNL-2 and did not file the other attachments as stated above. Such companies have now started receiving E-mails from the MCA regarding resubmission of Form GNL-2 stating that either Auditor’s consent letter or the AGM Resolution or the Intimation has not been attached with GNL-2.
Such Companies have to adopt the following process for resubmission:
You have to file Form-67 within time as specified in the resubmission message received by you otherwise the original form submitted by you will be deemed as invalid.
(The author is a CA in practice at Delhi and can be contacted at: E-mail: email@example.com, Mobile: +91-9953199493)