Form ADT-3 is the one auditor form the company does not file: the resigning auditor personally files a statement of the reasons and relevant facts with the ROC (and gives a copy to the company) within 30 days of resigning. Government-company auditors copy the CAG as well.
The duty — and the penalty — sit with the auditor: ₹50,000 or the audit remuneration, whichever is less, plus ₹500 per day of continuing failure, capped at ₹2 lakh under section 140(3). Note the cap: the 2020 amendment cut it from ₹5 lakh, and many pages still print the old figure.
Who files, when, and with what
- The resigning auditor, under their own DSC and V3 login — the company cannot file it on their behalf.
- Within 30 days of the resignation, with the ROC and the company (plus the CAG for government companies).
- Mandatory attachment: the resignation letter. The reasons and relevant facts go in the form itself.
- The fee is the company’s ₹200–₹600 authorised-capital slab, with the standard 2x–12x ladder if late.
What the company does next: the casual vacancy
- The Board fills the vacancy within 30 days under section 139(8).
- Because the vacancy arises from resignation, members must approve the replacement in a general meeting within 3 months of the Board’s recommendation.
- The new auditor holds office until the next AGM — and the company files ADT-1 for the appointment within 15 days.
- Until the resigned auditor’s ADT-3 is on record, the master data still shows them — chase the filing before the replacement chain begins.
How to file ADT-3 on MCA V3
- Tender the written resignation to the company; the board takes it on record.
- Log in to MCA V3 with the auditor’s own credentials → Company e-Filing → ADT-3 (the revised web format live since 14 July 2025).
- Enter the CIN, resignation date, and the reasons and facts.
- Attach the resignation letter and affix the auditor’s membership-linked DSC.
- Submit and pay against the SRN; give a copy to the company.
Primary sources
The dates and fees on this page are read off the statute and the MCA’s own published forms, not copied from other guides. You can check every one of them:
- General Clauses Act, 1897 — section 9 (commencement and termination of time)
- Companies Act, 2013 — full text (India Code)
- MCA — company forms and downloads
- MCA — official portal
Verified against the Companies Act, 2013 / LLP Act, 2008, MCA rules and circulars as of 31 July 2026. Your exact position depends on your entity and any notifications or circulars issued since — we confirm it for you, and always recommend checking the official MCA portal. CapEasy is a private consultancy and is not affiliated with any government authority. This page is a guide, not legal advice.