Companies (Cost Records and Audit) Amendment Rules, 2019 - MCA

Posted Date : 22-Oct-2019 , 09:51:57 am | Posted By CASANSAAR print

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G.S.R. 792(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) (hereinafter referred as the Act), 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, 2019.

(2) These rules shall be deemed to come into force on the 1st day of April, 2018.

(3) 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

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Companies (Cost Records and Audit) Amendment Rules, 2019 - MCA

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