{"id":1574,"date":"2021-09-28T06:16:53","date_gmt":"2021-09-28T06:16:53","guid":{"rendered":"https:\/\/rvkassociates.com\/blog\/?p=1574"},"modified":"2021-09-28T06:16:53","modified_gmt":"2021-09-28T06:16:53","slug":"extension-of-last-date-of-filing-of-cost-audit-report-to-the-board-of-directors-under-rule-65-of-the-companies-cost-records-and-audit-rules-2014","status":"publish","type":"post","link":"https:\/\/rvks.in\/blogs\/extension-of-last-date-of-filing-of-cost-audit-report-to-the-board-of-directors-under-rule-65-of-the-companies-cost-records-and-audit-rules-2014\/","title":{"rendered":"Extension of last date of filing of Cost Audit Report to the Board of Directors under Rule 6(5) of the Companies (Cost Records and Audit) Rules, 2014."},"content":{"rendered":"

Dated<\/span>:<\/span>– <\/span>27th <\/span>September<\/span>, <\/span>2021<\/span><\/p>\n

To<\/span>,\u00a0<\/span><\/p>\n

The <\/span>DGCOA<\/span>,
\n<\/span><\/i> <\/i>The <\/span>Cost <\/span>Audit <\/span>Branch<\/span>,
\n<\/span>All <\/span>Regional <\/span>Directors<\/span>,
\n<\/span>All <\/span>Registrar of <\/span>Companies<\/span>,
\n<\/span>All <\/span>Stakeholders<\/span>.<\/span><\/p>\n

Sir<\/span>\/<\/span><\/i>Madam<\/span>,<\/span><\/p>\n

Representations have been <\/span>received <\/span>from <\/span>various stakeholders <\/span>for <\/span>extension <\/span>of <\/span>last <\/span>date <\/span>of <\/span>filing <\/span>of <\/span>Cost <\/span>Audit <\/span>Report <\/span>to <\/span>the <\/span>Board <\/span>of <\/span>Directors <\/span>under Rule <\/span>6<\/span>(<\/span>5<\/span>) of <\/span>the <\/span>Companies <\/span>(Cost <\/span>Records <\/span>and <\/span>Audit<\/span>) <\/span>Rules<\/span>, <\/span>2014 <\/span>due <\/span>to <\/span>impact <\/span>of <\/span>COVID<\/span>–<\/span>19 <\/span>pandemic<\/span>. <\/span><\/p>\n

2<\/span>. <\/span>In <\/span>view <\/span>of <\/span>the <\/span>extraordinary <\/span>disruption <\/span>caused <\/span>due <\/span>to <\/span>the <\/span>pandemic<\/span>, <\/span>it has <\/span>been <\/span>decided <\/span>that <\/span>if <\/span>cost <\/span>audit <\/span>report <\/span>for <\/span>the <\/span>financial <\/span>year <\/span>2020<\/span>–<\/span>21 <\/span>by <\/span>the <\/span>cost <\/span>auditor <\/span>to <\/span>the <\/span>Board <\/span>of <\/span>Directors <\/span>of <\/span>the <\/span>companies <\/span>is <\/span>submitted <\/span>by <\/span>31st <\/span>October<\/span>, <\/span>2021 <\/span>then <\/span>the <\/span>same <\/span>would <\/span>not <\/span>be <\/span>viewed <\/span>as <\/span>violation <\/span>of <\/span>rule <\/span>6<\/span>(<\/span>5<\/span>) <\/span>of <\/span>Companies <\/span>(<\/span>cost <\/span>records <\/span>and <\/span>audit<\/span>) <\/span>Rules<\/span>, <\/span>2014<\/span>. <\/span>Consequently<\/span>, <\/span>the <\/span>cost <\/span>audit <\/span>report <\/span>for <\/span>the <\/span>financial <\/span>year <\/span>ended <\/span>on <\/span>31st <\/span>March<\/span>, <\/span>2021 <\/span>shall <\/span>be <\/span>filed <\/span>in <\/span>e<\/span>–<\/span>form <\/span>CRA<\/span>–<\/span>4 <\/span>within <\/span>30 <\/span>days <\/span>from <\/span>the <\/span>date <\/span>of <\/span>receipt <\/span>of <\/span>the <\/span>copy <\/span>of <\/span>the <\/span>cost <\/span>audit <\/span>report <\/span>by <\/span>the <\/span>company<\/span>. <\/span>However<\/span>, <\/span>in <\/span>case <\/span>a <\/span>company <\/span>has <\/span>got <\/span>extension <\/span>of <\/span>time <\/span>for <\/span>holding <\/span>Annual <\/span>General <\/span>Meeting <\/span>under <\/span>section <\/span>96<\/span>(<\/span>1<\/span>) <\/span>of <\/span>the <\/span>Act <\/span>then <\/span>e<\/span>–<\/span>form <\/span>CRA<\/span>–<\/span>4 <\/span>may <\/span>be <\/span>filed <\/span>within <\/span>the <\/span>timeline <\/span>provided <\/span>under <\/span>the <\/span>proviso <\/span>to <\/span>rule <\/span>6<\/span>(<\/span>6<\/span>) <\/span>of <\/span>the <\/span>companies <\/span>(<\/span>Cost <\/span>Records <\/span>and <\/span>Audit<\/span>) <\/span>Rules<\/span>, <\/span>2014<\/span>. <\/span>3<\/span>. <\/span>This <\/span>issues <\/span>with <\/span>the <\/span>approval <\/span>of <\/span>the <\/span>competent <\/span>authority<\/span>.\u00a0<\/span><\/p>\n

(<\/span><\/i>Atma Sah<\/span>)
\n<\/span>Joint <\/span>Director<\/span><\/p>\n

Copy <\/span>forwarded <\/span>for <\/span>information <\/span>and <\/span>necessary <\/span>action <\/span>to<\/span>:<\/span><\/p>\n

(i<\/span>) <\/span>E<\/span>–<\/span>Governance <\/span>Section<\/span>.
\n<\/span>(<\/span>i<\/span>i<\/span>) <\/span>Guard <\/span>File. <\/span><\/p>\n

 <\/p>\n

For full detail click the link below :<\/strong><\/p>\n

https:\/\/www.dropbox.com\/s\/6pkvhh0ri46fjps\/Cicular%20No.%2015%20of%202021_.pdf?dl=0<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Dated:– 27th September, 2021 To,\u00a0 The DGCOA, The Cost Audit Branch, All Regional Directors, All Registrar of Companies, All Stakeholders. Sir\/Madam, Representations have been received from various stakeholders for extension of last date of filing of Cost Audit Report to the Board of Directors under Rule 6(5) of the Companies (Cost Records and Audit) Rules, […]<\/p>\n","protected":false},"author":2,"featured_media":1047,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10,60],"tags":[61],"class_list":["post-1574","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulars","category-mca","tag-mca-gov"],"_links":{"self":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts\/1574","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/comments?post=1574"}],"version-history":[{"count":1,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts\/1574\/revisions"}],"predecessor-version":[{"id":1575,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts\/1574\/revisions\/1575"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/media\/1047"}],"wp:attachment":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/media?parent=1574"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/categories?post=1574"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/tags?post=1574"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}