The Ministry of Corporate Affairs Vide notification dated 15th October 2019, has published the first amendment to the Companies (Filing of Documents and Forms in Extensible Business Reporting Language), Amendment Rules, 2015.
Under sub-section (6) of section 148 of the Companies Act, 2013, prescribed class of Companies are required to furnish cost audit report and other documents to the central government.
According to Rule 4, the same shall be filed in e-form CRA-7, using XBRL taxonomy given in Annexure-III of the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015. Therefore, under this new amendment, Annexure-III has been substituted.
This Notification shall come into effect from 16th October, 2019.
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