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of <h1>MCA Extends Deadline for Filing Form CRA-2 Under Companies (Cost Records and Audit) Rules 2014 to January 31, 2015.</h1> The Ministry of Corporate Affairs issued a clarification regarding the Companies (Cost Records and Audit) Rules, 2014, specifically addressing Rules 5(1) and 6(2) about maintaining cost records and filing Form CRA-2 electronically. Due to delays in the form's availability on the MCA website, the deadline for filing Form CRA-2 has been extended to January 31, 2015, without penalties. Companies that have already filed Form 23C for the 2014-15 financial year do not need to refile Form CRA-2. This decision was made with the approval of the Competent Authority.
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