The Companies (cost records and audit) Amendment Rules, 2018

MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 3rd December, 2018

G.S.R. 1157(E).— In exercise of the powers conferred by sub-sections (1) and (2) of section 469 and section
148 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to
amend the Companies (cost records and audit) Rules, 2014, namely:-
1. (1) These rules may be called the Companies (cost records and audit) Amendment Rules, 2018.
(2) They shall come into force on the date of their publication in the official Gazette.
2. In the Companies (cost records and audit) Rules, 2014 (hereinafter referred to as the Principal Rules), in rule 3,
in TABLE, under the heading (B) Non-regulated Sectors,-
(i) against Sl. No. 7 for the words “services rendered by a Port in relation to a vessel or goods regulated by the
Tariff Authority for Major Ports” the words, figures and brackets “services rendered for a Port in relation to a
vessel or goods regulated by the Tariff Authority for Major Ports under the Major Port Trusts Act, 1963 (38 of
1963)”, shall be substituted;
(ii) against Sl. No. 8 for the words ‘by airports’ the words ‘at the airports’ shall be substituted;
(iii) against Sl. No. 13, after the entry ‘8608’, the entry ‘8609’ shall be inserted;
(iv) against Sl. No. 19, after the entry ‘5303’, the entry ‘5307’ shall be inserted;
(v) against Sl. No. 28, for the words ‘Paper’, the words ‘Pulp and Paper’ shall be substituted and before the entry
‘4801 to 4802’ the entry ‘4701 to 4704’ shall be inserted ;
(vi) against Sl. No. 29, after the entry ‘5303’, the entry ‘5307’ shall be inserted;
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(vii) against Sl. No. 33, in point no. (xiii), for the word ‘deflobillator’ the word ‘defibrillators’ shall be substituted;
3. in rule 6, in sub-rule (6), the following proviso shall be inserted, namely:-
“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.”.
4. In the principal rules, in Annexure,-
(i) in Form CRA-1, paragraph number 31 shall be inserted, namely:-
“31. Unit of Measurement (UOM).
The Unit of Measurement (UOM) for each Customs Tariff Act Heading, wherever applicable, shall be the same
as provided for in the Customs Tariff Act, 1975 (51 of 1975) corresponding to that particular Customs Tariff
Act Heading.”;
(ii) in form CRA-3, in Note, Note (3) shall be added, namely:-
“Note. (3) The Unit of Measurement (UOM) for each Customs Tariff Act Heading, wherever applicable, shall
be the same as provided for in the Customs Tariff Act, 1975 (51 of 1975) corresponding to that
particular Customs Tariff Act Heading.”

[F.No. 1/40/2013-CL-V Part 1]
K.V.R. MURTY, Jt. Secy.