MCA has issued a circular No. 42/2014 dated 12th Nov., 2014 to extend Cost Records and Audit e-filing in Form CRA-2 in MCA.
Government has received representations 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 he following is clarified:
Government has received representations 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 he 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 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 Audit for the Financial Year 2014-15. It is clarified that such companies need not file form CRA-2 afresh for the financial year 2015-15.
The Extension of date for e-filing Form CRA-2 in MCA is as under :
