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of <h1>India Amends Cost Audit Rules: References to Central Excise Tariff Replaced with Customs Tariff, Effective July 1, 2017.</h1> The Government of India, through the Ministry of Corporate Affairs, issued the Companies (cost records and audit) Second Amendment Rules, 2017, amending the Companies (cost records and audit) Rules, 2014. Effective from July 1, 2017, the amendments replace references to 'Central Excise Tariff Act Heading' with 'Customs Tariff Act Heading' in various sections and forms, including CRA-2, CRA-3, and CRA-4. These changes align with the enactment of the Central Goods and Services Tax Act, 2017. The amendments are certified as non-adverse to any individuals despite their retrospective application.
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