4. Filing of Cost Audit Report - 

A company required to furnish cost audit report and other documents to the Central Government under sub-section (6) of section 148 of the Act and rules made there under, shall file such report and other documents using the XBRL taxonomy given in  ¹Annexure-III for the financial years commencing on or after 1st April, 2014 in e-Form CRA-4 specified under the Companies (Cost Records and Audit) Rules, 2014.

Amendments 

1. Substituted by Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015