Rule 4 Filing of cost audit report
- Chapter
- I · Filing in XBRL
- Text as on
- 14 August 2026
4. Filing of cost audit report:-
A company required to furnish cost audit report and other documents to the Central Government under sub-section (6) of section 148 of the Act and rules made there under, shall file such report and other documents using the XBRL taxonomy given in Annexure III for the financial years commencing on or after 1st April, 2014 in e-Form CRA-4 specified under the Companies (Cost Records and Audit) Rules, 2014.