MCA Circular 42/2014 Due to delay in availability of Cost Auditors Appointment Notice Form CRA-2 on MCA website, Date of filing Extended to 31-01-2015 without penalty/late fee

General Circular No. 42/2014

No.  1/40/2013/CL.V-Part
Government of India
Ministry of Corporate Affairs

5th Floor, "A" Wing, Shastri Bhawan,
Dr. R. P. Road, New Delhi.

Dated: 12th November, 2014

To

All Regional Directors,
All Registrars of Companies,
All Stakeholders.

Subject: Clarification on matters relating to the Companies (Cost Records and Audit) Rules, 2014

Sir,

Government has received representation s 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. The matter has been examined in the Ministry and the following is clarified:

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. Form CRA-2 will be made available on the MCA website soon. It is noted that some companies have filed Form 23C for appointment of Cost Auditor for the financial year 2014-15. It is clarified that such companies need not file form CRA-2 afresh for the financial year 2014-15.

2. This issues with the approval of the Competent Authority

Yours faithfully,

(Kamna Sharma)
Assistant Director

See Related Circulars and Rules:

MCA Circular 02/2015: CRA-2 Due Date Extension to 31-03-2015 Click Here >>

Companies Cost Records Audit Rules 2014 - Cost Auditors Appointment, Power and Report-Form CRA-3 Click Here >>

Companies Cost Records Audit Rules 2014 - Applicability of Cost Records and Cost Audit Click Here >>