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TMI BlogMCA amended Companies (Cost Records and Audit) Amendment Rules due to implementation of GST, other procedural changes and consequent revision of connected forms i.e. CRA-1 and CRA-3X X X X Extracts X X X X X X X X Extracts X X X X ..... MCA amended Companies (Cost Records and Audit) Amendment Rules due to implementation of GST, other procedural changes and consequent revision of connected forms i.e. CRA-1 and CRA-3 X X X X Extracts X X X X X X X X Extracts X X X X ..... h Companies (Cost Records and Audit) Amendment Rules, 2019 due to implementation of GST, other procedural changes and consequent revision of connected forms i.e. CRA-1 (Particulars relating to the items of costs to be included in the Books of Accounts) and CRA-3 (Form of Cost Audit Report). The said notification is placed on the MCA's website www.mca.gov.in and is in public domain. This was state ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by Shri Anurag Singh Thakur, Union Minister for State for Finance & Corporate Affairs, in a written reply to a question in Lok Sabha today. The companies who have already filed their Cost Audit Report in form CRA-4 for the financial year 2018-19 with the Central Government before the publication of Notification No. G.S.R. 792 (E) dated 15.10.2019 are not required to file their Cost Audit Report ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... again for the said financial year as provided in clause 1(3) of the aforesaid notification. The text of the clause 1(3) is reproduced below: "The companies who have already filed their Cost Audit Report in form CRA-4 for the financial year 2018-19 with the Central Government before the publication of this notification are not required to file their Cost Audit Report for the said financial year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .".
The effective date of notification is 15.10.2019.
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