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of <h1>Companies Must Maintain Cost Records in CRA-1 Format Per Companies (Cost Records and Audit) Rules, 2014</h1> Every company subject to the Companies (Cost Records and Audit) Rules, 2014, must maintain cost records in form CRA-1 for each financial year starting from April 1, 2014. However, companies listed in specific serial numbers of rule 3 must comply from April 1, 2015. These records should be kept regularly to facilitate the calculation of production costs, sales costs, and margins for each product or activity on a monthly, quarterly, half-yearly, or annual basis. The records must enable companies to control operations and costs effectively, providing necessary data as required by the rules.
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