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GENERAL CIRCULAR NO 36/2012, Dated: November 6, 2012 Subject: Appointment of Cost Auditor by Companies In continuation of the General Circular No. 15/2011 dated 11th April 2011, Ministry hereby makes the following changes:
2. MCA is regularly receiving requests from the companies and cost auditors for making corrections in the e-forms 23C & 23D in respect of minor typographical errors or other mistakes such as incorrect financial year, incorrect name of the cost auditor or the cost audit firm, incorrect PAN number, incorrect scope of audit, etc. In MCA21 system, no changes are permitted in the approved e-forms. Therefore, all companies and cost auditors are hereby informed to carefully verify all particulars before uploading e-forms 23C or 23D on the MCA21 portal. In any rare case, if still any error/mistake is observed, it should be brought to the notice of MCA well before its approval enabling it to return the said e-form for re-submission after making the required corrections. Else, the companies and cost auditors shall be required to file fresh e-forms 23C & 23D containing correct particulars, alongwith the applicable fee and additional fee. 3. If a company or the cost auditor contravenes any provisions of this circular, the company and every officer thereof who is found to be in default, and the cost auditor in case he is in default, shall be punishable as per applicable provisions of the Companies Act, 1956. 4. The modifications contained in this circular shall be effective from the financial year commencing on or after the 1st day of January, 2013. 5. The Institute is requested to bring this to the general information of all Members in practice, and of the corporate sector. 52/5/CAB-2011 (B.B.Goyal) |