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    <title>MCA amended Companies (Cost Records and Audit) Amendment Rules due to implementation of GST, other procedural changes and consequent revision of connected forms i.e. CRA-1 and CRA-3</title>
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    <description>The Ministry of Corporate Affairs amended the Companies (Cost Records and Audit) Rules, 2014 to revise cost compliance forms CRA-1 and CRA-3 in light of GST implementation and procedural changes. The amendment, effected by notification G.S.R. 792 (E) with an effective date of 15.10.2019, includes a transitional provision exempting companies that filed CRA-4 for the relevant financial year before the notification&#039;s publication from re-filing that report.</description>
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