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:

  • The Companies have to file Form-67 i.e ‘form for filing addendum for rectification of defects or incompleteness’.
  • Form-67 is available on the MCA Website in the section ‘Company Forms Download’.
  • After opening Form-67, you have to write the SRN of Form GNL-2.
  • The system will automatically show the defect in the original form and the type of correction needed. Mostly the rectification needed will be to attach the AGM Resolution or the Auditor’s consent letter or intimation or all of them.
  • Attach the required documents as required in the new e-form ADT-1 in Form-67. You will have to specify details of the further information given by you i.e the additional documents attached in Form-67.
  • You have to specify the type of document to be attached in Form-67 by selecting from the drop down list.
  • The form will have to be then signed by the Director/Managing director as the case may be.
  • After signing, press the prescrutiny button to ensure there are no errors in the form.
  • Lastly, upload form-67 on the MCA Website. There will be no fees for uploading this form.


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:, Mobile: +91-9953199493)

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Qualification: CA in Practice
Company: Pratik & Associates
Location: New Delhi, New Delhi, IN
Member Since: 10 Jun 2017 | Total Posts: 54
Pratik Anand is the founder of, an online startup for business registrations, annual business compliance services, Tax filings, book keeping, legal consultancy etc. He is a Chartered accountant by profession and has special flair and expertise in the area of direct Taxation. H View Full Profile

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  1. Samiksha singhai says:

    On trying to File Form INC-22A, Details of statutory auditor(s) is not getting prefilled.
    I had already filed Form ADT-1 in GNL-2. What can be the solution for this?

  2. Shantanu Khandelwal says:

    On trying to File Form INC-22A, Details of statutory auditor(s) is not getting prefilled.
    I had already filed Form ADT-1 in GNL-2. What can be the solution for this? Is anyone else also facing this problem?

  3. Manish Sachdeva says:

    It seems companies act, 2013 has created a mess than solving the already messed up companies act, 1956. And e forms, they are more dumb than ACES.

  4. A N RAO says:

    I do not agree to the writup of Mr Pratik Anand who is also a CA. 67Add is only meant for 23AC/ACA. The writ up is misleading. According to when GLN2 submitted and approved before the announcement of Electronic form of ADT1 no need to re submit the same. How ever latter to 20-10-2014 ADT1 should be in eform only where all of the attachments like Resolution Passed in AGm and acceoptence of Auditor and others applies.

  5. Payal says:

    Hi Parteek

    Total disagree with this untill MCA did not give the option to you for rectification/addendum you cant fill that form i.e form 67 or automatically it will not pick SRN no. of that form.

    Recitification and Resubmission of form both are diffrent things. After login to MCA there are two options while uploading the form that is form 67 and resubmit

    In your article MCA gave the option for resubmission that form according to me correct soltuion is after login :
    1) click e forms
    2) then e forms upload other than annual forms
    3) then fill SRN no. and click resubmit
    4) a window open then select file and upload the form

  6. Ravikant Gupta says:

    I received mail from the MCA that ” COMPANY SHOULD PAY THE ADDITIONAL FEES ”
    We did not pay the additional fees at the time the filling a form GLN-2 as THERE IS NO ADDITIONAL FEES IN GLN-2. So How Can I Pay The Additional Fees
    And How Can I Calculate The Amount Of Additional Fees As There is No Fees while filling Form 67 (add.).

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October 2020