General Circular No: 14/2013

Dated- 3rd September, 2013

Subject: Relaxation of last date and additional fee in filing of e-Form 23C for Appointment of Cost Auditor.

Reference is invited to General Circular No. 15/2011 dated 11th April 2011 (amended further by General Circular No. 36/2012 dated 6th Nov. 2012), under the clause (f) of which, the company shall e-file its application in Form 23C for appointment of Cost Auditor within 90 days from the date of commencement of each financial year along with prescribed fee. Further, vide Notification, G.S.R. 617(E), dated 7th August 2012 the additional fee for delay in filing applications for appointment of cost auditor under sub­section (2) of section 233(B) of Companies Act 1956 were also prescribed.

It has now been decided to extend the last date of filing and to relax the additional fee applicable on e-form 23C up to 31′ October, 2013 and as such the e-form 23C can be filed for appointment of cost auditor with normal applicable fee, up to 31St October, 2013 or within 90 days of the commencement of the company’s financial year to which the appointment relates, whichever is later.

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  1. CMA Anil Verma says:

    Same as here with my client also, what is procedure of getting the benefit of this circular, if company has paid the additional late fees, kindly let me know……………….CMA Anil Verma

  2. Nikhil Kalra says:

    Why this circular issued so late after 2 Months i.e. 30th June (last date)because i have filed E form 23 C one of my company in the month of August 2013 by paying additional fee Rs. 8000/-. MCA should be clarified that what will happen with those companies who already filed this form with additional fees because these companies also have right to avail the benefits of this circular by getting refunds of its additional fee from MCA.

    Thanks & Regards
    CS Nikhil Kalra

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