Cost audit report filing requires mandatory audit report attachment, specified input data, SRN handling, and digital signatures. Form requires company identification (CIN or foreign registration), pre-fill of name/address, entry of e Form 23C SRN (or placeholder with approval order), and that Parts II-VI match the attached cost audit report. Mandatory attachment of the cost audit report is required; the form also requires specification of major inputs, utilities consumption per unit, and margins per unit for designated goods. The date of the board resolution authorising submission must be entered and the e form digitally signed by the cost auditor and appropriate company officers or an authorised representative for foreign companies.
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Provisions expressly mentioned in the judgment/order text.
Cost audit report filing requires mandatory audit report attachment, specified input data, SRN handling, and digital signatures.
Form requires company identification (CIN or foreign registration), pre-fill of name/address, entry of e Form 23C SRN (or placeholder with approval order), and that Parts II-VI match the attached cost audit report. Mandatory attachment of the cost audit report is required; the form also requires specification of major inputs, utilities consumption per unit, and margins per unit for designated goods. The date of the board resolution authorising submission must be entered and the e form digitally signed by the cost auditor and appropriate company officers or an authorised representative for foreign companies.
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