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MCA releases Revised Form 23C, Form 23D, Form I-XBRL & Form A-XBRL

The Ministry of Corporate Affairs has released the new forms relevant to Costing Rules prior to Companies (Cost Records and Audit) Rules 2014:

  1. FORM 23C [Pursuant to section 233B(2) of Companies Act, 1956]: Form of application to the Central Government for appointment of cost auditor
  2. FORM 23D [Pursuant to section 233B(2) of Companies Act, 1956]:Information by cost auditor to Central Government FORM 23D
  3. FORM I-XBRL [Pursuant to section 233B(4), 600(3)(b) of the Companies Act, 1956 and Companies (Cost Audit Report) Rules, 2011: Form for filing XBRL document in respect of cost audit report and other documents with the Central Government
  4. FORM A-XBRL [Pursuant to section 209(1)(d), 600(3)(b) of the Companies Act, 1956 and relevant Cost Accounting Records Rules, 2011]: Form for filing XBRL document in respect of compliance report and other documents with the Central Government

The Costing taxonomy 2012 for filing Forms I-XBRL and A-XBRL along with business rules is available on XBRL portal w.e.f. 08 Oct 2016.

The above Forms are available at the following link:

http://www.mca.gov.in/MinistrvV2/companvformsdownload.html

Categories: CA, CS, CMA
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