Download Company Law Form 23D for: Information by Cost Auditor to Central Government
Download Company Law Form 23D
Download Company Law Form 23D: Form No 23D used as an Form for Information by Cost Auditor to Central Government
How to e-file Form 23D
1. In case of an Indian company, enter ‘Corporate Identity Number’ (CIN).
2. In case of a Foreign company, enter Foreign Company Registration Number (FCRN) of the company.
You may find CIN/ FCRN by entering existing registration number or name of the company in the ‘Find
CIN/GLN’ service at the MCA21 portal www.mca.gov.in and Find Details of Company CIN, GLN, LLPIN using Name of Company, ROC registration number etc.
3. Click the “Pre-fill” button.
System will automatically display the name and registered office address of the company.
4. Enter valid Service Request Number (SRN) of approved Form 23C i.e. Application for appointment of
Cost auditor to Central Government and click on “Pre-fill” button.
System will automatically display the category of cost audit order, number of industries for which form is being filed, number of the Central Government’s order directing cost audit, date of order and industry name based on SRN and Cost audit order number.
Verify the system displayed details and in case there is any discrepancy, contact Cost Audit Branch,
Details of the cost auditor:
5. In case the relevant Form 23C is filed on or after 01.05.2011, system will automatically display the category, Income-tax PAN, Name, Membership number, address and email ID of the cost auditor. In case of any change in address or email ID, enter the latest valid address or email ID as the case may be.
In case relevant Form 23C is filed before 01.05.2011, the cost auditor details need to be entered.
In case of Individual, Details will be validated from the records of Institute of Cost and Works Accountant of India (ICWAI). Ensure that the details being entered are updated as per ICWAI records.
Ensure that the email ID of the cost auditor or cost auditor’s firm is correct as all the future correspondence with the cost auditor will be sent to this email id only.
Select whether the cost auditor is subject to any disqualification u/s 233B (5) of the Companies Act, 1956. It is essential to ensure that the proposed cost auditor is not subject to any of the disqualification u/s 233B (5).
6. Select whether the appointment of cost auditor is within the limits specified in sub-section 1B of Section 224 It is essential to ensure that the appointment is within the limits specified u/s 224(1B) in case of public company. Mention the scope of audit for the cost auditor as per the appointment letter. Provide the details in respect of the products, activities and units which are to be covered by the cost auditor as per the appointment letter.
• Copy of intimation received by cost auditor from the company is to be attached.
• Any other information can be provided as an optional attachment.
The eForm should be digitally signed by the cost auditor.
Enter the ‘Membership Number’ of cost auditor signing the eForm and select whether he/ she is an associate or fellow. In case category of auditor is ‘Individual’, then ‘Membership Number’ entered should be same as entered in field 5(d).
After the check eForm is successful and required documents have been attached, pre-scrutinise the
eForm. This is a mandatory step