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.