Relaxation of additional fees & extension of last date of filing CRA-4 cost audit report for FY 2019-20
File No: 17/ 52/2020-CL-V
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
5th Floor, ‘A’ Wing Shastri Bhawan,
Dr. R.P. Road, New Delhi
Dated:- 10th September, 2020
To
All Regional Directors,
All Registrars of Companies, All Stakeholders
Sir/ Madam,
Representations have been received from various stakeholders for extension of last date of filing of CRA-4 (form for filing of cost audit report) due to impact of COVID-19 pandemic.
2. In view of the extraordinary disruption caused due to the pandemic, it has been decided that if cost audit report for the financial year 2019-20 by the cost auditor to the Board of Directors of the companies is submitted by 30th November, 2020 then the same would not be viewed as violation of rule 6(5) of Companies (cost records and audit) Rules, Consequently, the cost audit report for the financial year ended on 31st March, 2020 shall be filed in e-form CRA-4 with in 30 days from the date of receipt of the copy of the cost audit report by the company. However, in case a company has availed extension of time for holding Annual General Meeting then e form CRA-4 may be filed within the timeline provided under the proviso to rule 6(6) of the Companies (Cost Records and Audit) Rules, 2014.
2. This issues with the approval of the competent authority.
Yours faithfully,
(Atma Sah)
Deputy Director
Copy forwarded for information and necessary action to:-
Notice issued u/s 143(2) prior to filing of return of income by the assessee was invalid. Before filing ITR provisions…
Order u/s 148A(d) passed against non-existent entity is bad in eyes of law. Mere activation of PAN not give right…
Tax authorities not bound with provisions of section 44AE of the Act once assessee waived the option available In a…
Whether seized document is incriminating or not is definitely a findings of fact – High Court In a recent judgment,…
Interest earned on borrowed funds/ unutilized capital subsidy are capital receipts In a recent judgment, Hon'ble Guwahati High Court has…
There is no statutory requirement of pre-deposit for stay of demand under Income Tax Act - High Court stayed demand …