Companies (Cost records and Audit) Amendment Rules, 2018

Companies (Cost Records and Audit) Amendment Rules, 2018 notified by MCA on December 3, 2018 The major impact of amendments are as under:

1. Inserted code of activities like chemical wood pulp, yarn of jute etc.

2. Extension of date of Form CRA-4 till extension of time of AGM as per Sec 96 (1) of CA, 2013 3. Insertion of clause in Form CRA-1 and CRA-4 regarding Unit of Measurement for CETA Headings as per Custom Tariff Act, 1975.