MCA vide General Cirular No. 29/2020 dated 10th September 2020, In view of the disruption caused due to the pandemic, it has been that if cost audit report for the FY 2019-20 by the cost auditor to the Board of directors of the companies shall be submitted by November 30, 2020. Consequently, the Cost Audit report for the financial year ended 31st March, 2020 shall be filed in e-form with CRA-04 with in 30 days from the date of receipt of the copy of the cost audit report by the company. However, if the company has availed extension of time for holding Annual General meeting the e-form CRA-04 may be filed with in the timeline provided under the provisions of Companies (Cost records and Audit) Rules, 2014.
