The MCA issued General Circular No. 18/2021 dated October 29, 2021 regarding the 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.
In continuation to this Ministry’s General Circular No.15/2021 dated September 27, 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 “October 31, 2021” with the word and figures “November 30, 2021” in the said General Circular.
The other requirements as mentioned in the said General Circular shall remain unchanged.
The General Circular can be accessed at: https://www.mca.gov.in/bin/dms/getdocument?mds=EtMvdSMh0MUZEEuy06J%252FHw%253D%253D&type=open