Companies (Cost Records and Audit) Amendment Rules, 2025 - G.S.R. 361(E) - Companies Law

MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 30th May, 2025 G.S.R. 361(E). In exercise of the powers conferred by sub-sections (1) and (2) of section 469 and section 148 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (cost records and audit) Rules, 2014 , namely:- 1. (1) These rules may be called the Companies (Cost Records and Audit) Amendment Rules, 2025. (2) They shall come into force with effect from the 14th day of July, 2025. 2. In the Companies (cost records and audit) Rules, 2014 , in the Annexure,- (i) for form CRA-2 , the following form shall be substituted, namely,- (ii) for form CRA-4, the following form shall be substituted, namely, - [F. No. 1/40/2013-CL-V Part 1] INDER DEEP SINGH DHARIWAL, Jt. Secy. Note : The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 425 (E), dated the 30th June, 2014 ; amended vide number G.S.R. 01(E), dated the 31st December, 2014 ; vide number G.S.R. 486 (E), Dated the 12th June, 2015 ; vide number G.S.R. 695(E), dated the 14th July, 2016 ; vide number G.S.R. 1498 (E), dated the 7th December, 2017 ; vide number G.S.R. 1526 (E), dated the 20 th December, 2017 ; vide number G.S.R. 1157 (E), dated the 3rd December, 2018 and vide number G.S.R. 792 (E), dated the 15th October, 2019.