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<h1>Deadline Extended for Filing Cost Audit Report to Directors u/r 6(5) Due to COVID-19 Disruptions.</h1> The Ministry of Corporate Affairs has extended the deadline for filing the Cost Audit Report to the Board of Directors under Rule 6(5) of the Companies (Cost Records and Audit) Rules, 2014, due to disruptions caused by the COVID-19 pandemic. The cost audit report for the financial year 2020-21 can be submitted by 31st October 2021 without violating the rules. The report must be filed in e-form CRA-4 within 30 days of receipt. If a company has an extension for holding the Annual General Meeting, the filing timeline will follow the proviso to Rule 6(6). Approval has been granted by the competent authority.