The brief summary of the circular is mentioned below:

1 Circular date  01.12.2020
2 Subject Relaxation of additional fees and extension of last date of filing of Form CRA-4 (Form for filing of cost audit report) for F.Y 2019-20 under Companies Act, 2013.
3 Effective date 01.12.2020
4 Applicability  As per circular attached
5 Brief description  

In continuation of Ministry General Circular No. 29/2020 dated 10th September, 2020, in view of large scale disruption caused by the COVID-19 pandemic and after due examination of the representations received from stakeholders, it has been decided to substitute “30th November, 2020” with the “31st December, 2020” .

6 Impact This step reduces the burden on Professionals as well as businesses.


For your reference circular attached herewith.