Companies (Cost Records and Audit) Amendment Rules, 2025

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...., dated the 30th June, 2014; amended vide number G.S.R. 01(E), dated the 31st December, 2014; vide number G.S.R. 486 (E), Dated the 12th June, 2015; vide number G.S.R. 695(E), dated the 14th July, 2016; vide number G.S.R. 1498 (E), dated the 7th December, 2017; vide number G.S.R. 1526 (E), dated the 20^th December, 2017; vide number G.S.R. 1157 (E), dated the 3rd December, 2018 and vide number G.S.R. 792 (E), dated the 15th October, 2019. ============= Document 1 13 [भाग II-खण्ड 3(i)] भारत का राजपत्र : असाधारण "Form No. CRA-2 Form language Form of intimation of appointment of cost auditor by the company to Central Government [Pursuant to section 148(3) of Companies Act, 2013 and rule 6(1), 6(2) & 6(3A) of the Companies (cost records and audit) Rules, 2014] · English Hindi सत्यमेव जयते Refer instruction kit for filing the form All fields marked in * are mandatory Company Information 1 (a) *Corporate Identity Number (CIN) or Foreign Company Registrat....

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....urrent Financial Year Following fields are applicable in case option F 'Others' is selected in data field 1(f) 2 (i) If others, provide reason for filing (j) SRN of original CRA-2/23C filed earlier for appointment of cost auditor(s) for the current Financial Year Following fields are applicable in all cases except when option D is selected in data field 1(f) 3 Product(s)/ Service(s) to which Cost Audit relates- (a) Number of Industries/Sectors/Products/Services (CTA Heading Level, wherever applicable as per rules) covered under regulated sectors (i) Details of such industries/sectors/products/services covered (i) (ii) (iii) (iv) S No. Industries/ sectors/ products/ services CTA heading (wherever Applicable) No. of tariff items/Products/ services (b) Number of Industries/Sectors/Products/Services (CTA Heading Level, wherever applicable as per rules) covered under non-regulated sectors (i) Details of such industries/sectors/products/services (i) (ii) (iii) (iv) S No. Industries/sectors/products/services CTA heading (wherever Applicable) No. of tariff items/Products/ services 15 [भाग II-खण्ड 3(i)] ....

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....a) *Copy of Board resolution of the company Max 2 MB Download Remove Choose (b) Optional attachment(s) - if any Max 2 MB Download Choose Remove Declaration I am authorised by the Board of Directors of the Company vide resolution number* dated* to sign this form and declare that all the requirements of Companies Act, 2013 and the rules made thereunder in respect of the subject matter of this form and matters incidental thereto have been complied with. I also declare that all the information given herein above is true, correct and complete including the attachments to this form and nothing material has been suppressed. *To be digitally signed by DSC BOX *Designation (Director/Manager/Company secretary/CEO/CFO/Authorised Representative) *Director identification number of the director; or PAN of the Manager or CEO or CFO or authorised representative; or Membership number of the Company Secretary Submit Save Note: Attention is drawn to provisions of Section 448 and 449 of the Companies Act, 2013 which provide for punishment for false statement / certificate and punishment for false evidence respectively. This eForm has been ....

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.... [Pursuant to section 148(6) of Companies Act, 2013 and rule 6(6) of the Companies (cost records and audit) Rules, 2014] Refer instruction kit for filing the form All fields marked in * are mandatory सत्यमेव जयते Company Details 1 (a) *Corporate Identity Number (CIN) or Foreign Company Registration Number (FCRN) (b) *Name of the company (c) *Address of the registered office or of the principal place of business in India of the company (d) *E-mail ID of the company (e) *SRN of 23C/ CRA-2 filed for appointment of Cost Auditor(s) 2 (a) Financial year for which cost auditor was initially appointed (i) *From (DD/MM/YYYY) (ii) *To (DD/MM/YYYY) (b) Whether any change in the financial year Yes No (c) Changed Financial year for which report is being filed (i) From (DD/MM/YYYY) (ii) To (DD/MM/YYYY) (d) Date of Board of Directors meeting in which Annexure to the cost audit report was approved (DD/MM/YYYY) 3 (a) *Whether any extension for Annual General Meeting granted C Yes No (i) If Yes, please provide SRN of Form GNL-1 (ii) Due date of AGM after grant of extension, if....

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....ost Auditor/Cost Auditor's firm/LLP (f) Name of the Cost Auditor's firm/LLP (g) Address of the Cost Auditor/Cost Auditor's firm/LLP Address Line1 Address Line2 Country Pin code/Zip code Area/Locality City District State/UT Jurisdiction of Police Station (h) e -mail ID of the firm or member (i) Mobile No. of the firm or member (j) Date of the board meeting in which cost auditor was appointed (DD/MM/YYYY) (k) Type of appointment Due to casual vacancy Original Due to addition of new products/services Due to Amalgamation Due to Demerger Others (l) Scope of audit of the cost auditor/firm/LLP (m) Date of receipt of copy of cost audit report by the company (DD/MM/YYYY) No Yes 7 (a) Whether the cost auditor's report has been qualified If yes, please state Yes C No (b) Whether cost auditor's report has any reservations If yes, please state C Yes No (c) Whether the cost auditor's report has any adverse remarks If yes, please state 20 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] C Yes C No (d) Whether the cost auditor's report contain any observatio....