The Ministry of Corporate Affairs has issued a General Circular No. 42/2014 dated 12th November, 2014 to clarify the issues with respect to the matters relating to the Companies (Cost Record and Audit) Rules, 2014.
In terms of the Rule 5(1) and 6(2) of the Companies (Cost Record and Audit) Rules, 2014 regarding maintenance of cost records and filing of notice of appointment of cost auditor. Various representations have been received by the Ministry from the stakeholders that the filing was not being done due to the non availability of the e-form i.e. Form CRA-2 for the appointment of the Cost Auditor.
The matter has been duly examined and the same has been extended till 31st January, 2015. All those companies who have filed Form 23AC for the Financial Year 2014-15 for such appointment shall not be required to again file the form for the same subject matter.
Circular containing the full details can also be accessed at below link for your reference.