The Ministry of Corporate Affairs has released the new forms relevant to Costing Rules prior to Companies (Cost Records and Audit) Rules 2014:
- FORM 23C [Pursuant to section 233B(2) of Companies Act, 1956]: Form of application to the Central Government for appointment of cost auditor
- FORM 23D [Pursuant to section 233B(2) of Companies Act, 1956]:Information by cost auditor to Central Government FORM 23D
- FORM I-XBRL [Pursuant to section 233B(4), 600(3)(b) of the Companies Act, 1956 and Companies (Cost Audit Report) Rules, 2011: Form for filing XBRL document in respect of cost audit report and other documents with the Central Government
- FORM A-XBRL [Pursuant to section 209(1)(d), 600(3)(b) of the Companies Act, 1956 and relevant Cost Accounting Records Rules, 2011]: Form for filing XBRL document in respect of compliance report and other documents with the Central Government
The Costing taxonomy 2012 for filing Forms I-XBRL and A-XBRL along with business rules is available on XBRL portal w.e.f. 08 Oct 2016.
The above Forms are available at the following link:
http://www.mca.gov.in/MinistrvV2/companvformsdownload.html
