Clarification on matters relating to the Companies(Cost Records and Audit) Rules,2014
MCA vide Circular 42/2014 dated 12/11/2014 has extended the date of filing of Form CRA-2 regarding maintenance of cost records and filing of notice of appointment of the Cost Auditor without any penalty/late fee upto 31st January, 2015 while considering delay in availability of Form CRA-2 in electronic mode on the MCA website.
It is to be noted that the companies which have filed Form 23C for the appointment of Cost Auditor for the financial year 2014-15, such companies need not to file form CRA-2 afresh for the financial year 2014-15.
Form CRA-2 will be made available on the MCA website soon.