Cost audit report submission requires filing prescribed forms to the government and company with authenticated signatures and requested clarifications.

Cost Auditors must submit the Cost Audit Report in the prescribed form to the Central Government and simultaneously forward a copy to the company, including auditor's observations, suggestions, Annexure and Proforma; clarifications requested by the Central Government must be furnished within the time specified. Forms may be filed electronically or on other computer-readable media and electronic filings must be authenticated by authorised signatories using digital signatures, while physical filings may be authenticated by manual signature.

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