Default by the Cost Auditors in filing Form 23D against the corresponding Form 23C.

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....tors. As per the revised procedure, each company is required to e-file its application with the Central Government in the  prescribed Form 23C within ninety days from the date of commencement of each financial year, which shall be approved by MCA within 30 days. 2. Upon approval by MCA, the company is required to issue formal letter of appointment to the cost auditor, who shall, within 30 days of receipt of such letter of appointment, inform the Central Government in the prescribed Form 23D alongwith a copy of such appointment. 3. It is, however, observed that since April 1, 2011, though all the appointment applications made by the companies concerned in Form 23C have already been approved by the MCA, a large number of cost auditors ....

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....rs / Registrars of Companies 3. PS to CAM 4. PS to Secretary / Additional Secretary 5. PS to Joint Secretary (R) / Joint Secretary (M) 6. PS to DII (UCN) 7. PS to Economic Adviser ============= Document 1 FORM 23C Form of application to the Central Government for appointment of cost auditor [Pursuant to section 233B(2) of Companies Act, 1956] Note - All fields marked in * are to be mandatorily filled. 1(a). * Corporate identity number (CIN) or foreign company registration number of the company Pre-Fill (b). Global location number (GLN) of company 2(a). Name of the company (b). Address of the registered office or of the principal place of business in India of the company 3. * Paid-up capital (in Rs.) 4. * Proposal for which g....