Section 6(6) in The Companies (Cost records and audit) Rules, 2014
(6)Every company covered under these rules shall, within a period of thirty days from the date of receipt of a copy of the cost audit report, furnish the Central Government with such report alongwith full information and explanation on every reservation or qualification contained therein, in Form CRA-4in Extensible Business Reporting Language format in the manner as specified in the Companies (Filing of Documents and Forms in Extensible Business Reporting language) Rules, 2015 alongwith fees specified in the Companies (Registration Offices and Fees) Rules, 2014.] [Substituted by Notification No. G.S.R. 695(E), dated 14.7.2016 (w.e.f. 30.6.2014).][Provided that the Companies which have got extension of time of holding Annual General Meeting under section 96 (1) of the Companies Act, 2013, may file form CRA-4 within resultant extended period of filing financial statements under section 137 of the Companies Act, 2013.] [Inserted by Notification No. G.S.R. 1157(E), dated 3.12.2018 (w.e.f. 30.6.2014).]
