The Ministry of Corporate Affairs (MCA) has notified the extension of the last date of filing of the Cost Audit Report to the Board of Directors under Rule 6(5) of the Companies (Cost Records and Audit) Rules, 2014.
In continuation to this Ministry’s General Circular No.15/2021 dated 27.09.2021, in view of the disruption caused by the COVID-19 pandemic and after due examination of the representations received from stakeholders, it has been decided to substitute the word and figures “31st October, 2021” with the word and figures “30th November, 2021” in the said General Circular.
The other requirements as mentioned in the said General Circular shall remain unchanged.
The last date to file a Cost Audit Report to the Board of Directors under Rule 6(5) of the Companies (Cost Records and Audit) Rules, 2014 is 30th November, 2021.
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