Company Law - Cost Records - Clarification
GOVERNMENT has received representations from stakeholders seeking clarifications about Rules 5(1) and 6(2) of the Companies (Cost Records and Audit) Rules, 2014 regarding maintenance of cost records and filing of notice of appointment of the Cost Auditor in Form CRA-2 in electronic mode.
Government clarifies:
1. Considering delay in availability of Form CRA-2 on the MCA website, it has been decided to extend the date of filing of the said Form without any penalty/late fee up to 31st January, 2015.
2. Form CRA-2 will be made available on the MCA website soon.
3. It is noted that some companies have filed Form 23C for appointment of Cost Auditor for the financial year 2014-15. Such companies need not file form CRA-2 afresh for the financial year 2014-15.
MoCA Circular No. , Dated: November 12 2014