MCA vide this circular dated 10/09/2020 have extended the period for submission of cost audit report for FY 2019-20 by the cost auditor to BOD of companies by 30th November, 2020 and accordingly the report shall be filed in e-form CRA-4 by the company within 30 days from the date of receipt of the same. However, in case of AGM extension, CRA-4 may be filed within resultant extended period of filing financial statements under section 137 of the Companies Act, 2013 i.e. 30 days from the date of AGM.
The said Circular can be accessed through the following link: MCA_Circular 29_10.09.2020_Extension for CRA-4 filing