Ministry of Corporate Affairs (“MCA”), vide its circular dated 13 May 2019, has clarified that all the companies which had filed e-form ADT-1 for appointment of auditor as an attachment with e-form GNL-2 during the period from 01 April 2014 to 20 April 2014 (due to non-availability of the said e-form ADT-1 during the said period) may now file e-form ADT-1 for appointment without any late fee till 15 June 2019.