11 July 2014
AGM of govermet company held on 25/11/2013.But statutory auditor did not file 23b of appointment due to non availability of 23B form.As per new companies act,company is required to file the details in GNL-2 by attachment of ADT-1 But company also did not file return then what procedure is required to follow & what is penalty? who born the penalty?
15 July 2014
Form 23B has been discontinued by MCA in CA, 2013. As per section 139(1), Auditor appointed at the AGM is to be intimated by the Company to the ROC within 15 days of appointment through filing of form ADT.1.
Form ADT.1 is to be filed through E-form GLN.2. Kindly refer MCA General Circular No. 9/2014 dated April 25, 2014. In your case there is no other choice except to file form GLN.2 with ADT.1.
File it as early as possible because as per my understanding there is no additional fees charged by ROC.
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