General Circular No.38/2020, issued on 1st December 2020 by the Ministry of Corporate Affairs (MCA) clarifies that keeping in view the prevailing situation due to Covid-19 pandemic and after the due examination of the representations received from the various stakeholders, MCA has decided to extend the last date of filing of form for cost audit report (CRA-4) for FY 2019-20 till 31st December 2020.
Here is the official circular:
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