Company Secretary
986 Points
Joined March 2011
We have received a Show Cause Notice from ROC under Section 233B(7) of the Companies Act, 1956 regarding filing of Cost Audit Report with Central Government for the financial year ended on 31.03.2012, 31.03.2013, 31.03.2014 and 31.03.2015.
Below are relevant facts.
For Financial Year 2011 – 2012 (31.03.2012)
Form 23C – Intimation of Appointment of Cost Auditor ----- Filed
Form 23D – Intimation by Cost Auditor to Central Government ----- Not Filed
I-XBRL – Filing of Cost Audit Report with Central Government ----- Filed
For Financial Year 2012 – 2013 (31.03.2013)
Form 23C – Intimation of Appointment of Cost Auditor ----- Not Filed
Form 23D – Intimation by Cost Auditor to Central Government ----- Filed
I-XBRL – Filing of Cost Audit Report with Central Government ----- Not Filed
For Financial Year 2013 – 2014 (31.03.2014)
Form 23C – Intimation of Appointment of Cost Auditor ----- Filed
Form 23D – Intimation by Cost Auditor to Central Government ----- Filed
I-XBRL – Filing of Cost Audit Report with Central Government ----- Not Filed
For Financial Year 2014 – 2015 (31.03.2015)
Form CAR – 2 – Intimation of Appointment of Cost Auditor ----- Not Filed
Form CAR – 4 – Filing of Cost Audit Report with Central Government ----- Not Filed
Now what should I do in this case.
How should I proceed for compounding the offence or if I get the Report from Cost Auditor in back date then is it possible to pray the ROC for allowing us to file this Report as it was inadvertently left out at cost.
Kindly guide with procedure and legality.
Thanks