Extension of last date of filing of Cost Audit Report to the Board of Directors under Rule 6(5) of the Companies (Cost Records and Audit) Rules, 2014 - Companies Law - 18/2021

General Circular No. 18/2021 F. No.01/40/2013-CL-V (Pt.I) Government of India Ministry of Corporate Affairs 5th Floor, A Wing, Shastri Bhawan, Dr. R.P. Road, New Delhi-110001. Dated:- 29th October, 2021 To, The DGCoA, The Cost Audit Branch, All Regional Directors, All Registrar of Companies, All Stakeholders. Sub:- Extension of last date of filing of Cost Audit Report to the Board of Directors under Rule 6(5) of the Companies (Cost Records and Audit) Rules, 2014-reg. Sir/Madam, In continuation to this Ministry s General Circular No. 15/2021 dated 27.09.2021 , n view of the disruption caused by the COVID-19 pandemic and after due examination of the representations received from stakeholders, it has been decided to substitute the word and figures 31 October, 2021 with the word and figures 30th November, 2021 in the said General Circular. 2. The other requirements as mentioned in the said General Circular shall remain unchanged. 3. This issues with the approval of the competent authority. (V.M. Prasanth) Joint Director