Companies (cost records and audit) Rules,2014 - F. No. 1/40/2013/CL-V

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Fourth Schedule
Miscellaneous
Section 002(14)
Section 002(19AA)
Section 002(22AAA)
Section 002(42A)
Section 002(43B)
Section 002(44)
Section 002(48)
Section 009A
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Durable containers and freight on such containers from Port to ICDs
Education Cess
Effective rates of duties under various chapters
Exemption Notifications - Re-Import of goods
Export Promotion - 100% EOU, FTZ, STP and EHTP Schemes
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Export Promotion - Advance Customs Clearance Permits:
Export Promotion - Advance Licences for deemed exports
Export Promotion - Advance Licencing Scheme/DEEC Scheme:
Export Promotion - Annual Advance Licences
Export Promotion - DEPB Scheme
Export Promotion - DFRC / DFIA Scheme
Export Promotion - Duty Credit Entitlement Certificate Scheme
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Export Promotion - Focus Market Scheme / Focus Product Scheme
Export Promotion - Hi-tech Product
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Imports by Specified / Privileged persons, U.N.O. and its Agencies
Imports for educational, training, research and testing purposes:
Imports for Oil exploration, Exhibitions,Seminars, Research etc.
IMPORTS FROM SPECIFIED COUNTRIES / AREAS
Imports of Goods for Specific use in Industrial Production
Miscellaneous Exemption Notifications
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Packaging Materials, Durable Containers, Packages and Spare Bags
Samples
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Sports Goods, Prizes, Medals and Trophies etc.
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MULTI-STATE CO-OPERATIVE SOCIETIES
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Cottage & Village Industry Products
Effective Rate of Duty
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Export / EOUs / STP & EHTP
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Gas and Oil Authorities / Companies
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Goods of Special Importance (GSI)
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NCCD
Produced in Govt. Factories, Mines, Mints, Prisons, Defence
Repair, Reconditioning and Re-engineering
Set-off of Duty
Ship, Ship Soteres and Ship Breaking
Small Scale Exemption
Solar and Other Natural Energy, Chulhas and Nuclear Fuel
Special Excise Duty (SED)
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Technical, Educational and Research Institutions
Textile and Textile Articles
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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

Provisions expressly mentioned in the judgment/order text.

<h1>Cost records and audit requirements: companies must maintain detailed cost records and file audited cost reports electronically.</h1> These Rules require companies in specified sectors to maintain detailed cost records in Form CRA-1 and, where thresholds are met, to appoint a qualified cost auditor and file appointment and audited reports electronically in Forms CRA-2, CRA-3 and CRA-4. The CRA-1 annexure prescribes exhaustive categories of cost records, allocation and disclosure methods, and requires periodic cost statements, reconciliation with financial accounts, and documentation of related party transactions, abnormal items and methods of valuation.

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