Relaxation of last date and additional fee in filing of e-Form 23C for Appointment of Cost Auditor. - Companies Law - 14/2013

Circular No. 14/2013 52/5/CAB-2011 Government of India Ministry of Corporate Affairs Cost Audit Branch B-1 Wing, 2 nd Floor, Paryavaran Bhawan, CGO Complex, Lodhi Road, New Delhi 110 003 3 rd September, 2013 Subject : Relaxation of last date and additional fee in filing of e-Form 23C for Appointment of Cost Auditor. Sir, Reference is invited to General Circular No. 15/2011 dated 11 th April 2011 (amended further by General Circular No. 36/2012 dated 6 th Nov. 2012 ), under the clause (f) of which, the company shall e-file its application in Form 23C for appointment of Cost Auditor with 90 days from the date of commencement of each financial year along with prescribed fee. Further, vide Notification, G.S.R. 617(E), dated 7 th August 2012 the additional fee for delay in filing applications for appointment of cost auditor under sub-section (2) of section 233 (B) of Companies Act 1956 were also prescribed. It has now been decided to extend the last date of filing and to relax the additional fee applicable on e-form 23C up to 31 st October, 2013 and as such the e-form 23C can be filed for appointment of cost auditor with normal applicable fee, up to 31 st October, 2013 or within 90 days of the commencement of the company s financial year to which the appointment relates, whichever is later. (V.K. Aggarwal) Director (Cost) Tel: 011-24366686 Copy to : 1. E-Governance Cell, Ministry of Corporate Affairs, Shastri Bhavan, New Delhi with a request to upload this circular on the MCA s website. 2. The President, Institute of Cost Accountants of India, 12, Sudder Street, Kolkata 700 016 3. All Regional Directors / Registrars of Companies 4. PS to CAM 5. PS to Secretary/ Additional Secretary 6. PS to J.S. (R)/J.S.(M) / J.S. (B) / J.S. (SP) 7. DII (UCN) /DII (BNH) / Economic Adviser