MCA extends last date of filing of Cost Audit Report to the Board of Directors under Rule 6(5) of the Companies (Cost Records and Audit) Rules, 2014 to 30th November, 2021 from existing 31st October, 2021.

Further Extension of last date of filing of Cost Audit Report to the Board of Directors under Rule 6(5) of the Companies (Cost Records and Audit) Rules, 2014 to 30th November, 2021.

This is to inform you that the Ministry of Corporate Affairs has further extended the last date of filing of Cost Audit Report for the FY 2020-21 by the Cost Auditor to the Board of Directors of the Companies from 31st October, 2021 to 30th November, 2021 in view of the continued disruptions caused by the Covid-19 pandemic.

Consequently, the Cost Audit Report in e-form CRA-4 shall be filed by the Company within 30 days from the date of receipt of the copy of the Cost Audit Report by the Company.

Company Law Notifications Circulars

Further, as per the proviso to Rule 6(6) of the Companies (Cost Records and Audit) Rules, 2014, the Companies which have got extension of time of holding Annual General Meeting under section 96 (1) of the Companies Act, 2013, may file e-form CRA-4 within resultant extended period of filing financial statements under section 137 of the Companies Act, 2013.

Accordingly, the aforesaid circular shall be read along with the relaxation granted by the Registrar of Companies of various States (Order dated- 23.09.2021) in respect of extension of timeline to conduct AGM of the Companies by two months beyond the due date within which the companies ought to have conducted their AGM for the FY 2020-21 ended on 31.03.2021.

Circuular is as follows;

General Circular No. 18/2021

F.No.01/40/2013-CL-V (Pt.I)
Government of India
Ministry of Corporate Affairs

5th Floor, A Wing, Shastri Bhawan,
Dr. R.P. Road, New Delhi-110001.
Dated:- 29th October, 2021

To,
The DGCoA,
The Cost Audit Branch,
All Regional Directors,
All Registrar of Companies,
All Stakeholders.

Sub:- Extension of last date of filing of Cost Audit Report to the Board of Directors under Rule 6(5) of the Companies (Cost Records and Audit) Rules, 2014-reg.

Sir/Madam,

In continuation to this Ministry’s General Circular No.15/2021 dated 27.09.2021, in view of the disruption caused by the COVID-19 pandemic and after due examination of the representations received from stakeholders, it has been decided to substitute the word and figures “31st October, 2021” with the word and figures “30th November, 2021” in the said General Circular.

Due date of filing of Cost Audit Report

2. The other requirements as mentioned in the said General Circular shall remain unchanged.

3. This issues with the approval of the competent authority.

(V.M. Prasanth)
Joint Director

Copy forwarded for information and necessary action to:-

(i) E-Governance Section.

(ii) Guard File.

Source- MCA and  https://www.icai.org/post/clcgc-car

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