{"id":258194,"date":"2021-12-08T10:00:54","date_gmt":"2021-12-08T04:30:54","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=258194"},"modified":"2021-12-07T15:57:27","modified_gmt":"2021-12-07T10:27:27","slug":"central-consumer-protection-authority-form-of-annual-statement-of-accounts-and-records-rules-2021","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/12\/08\/central-consumer-protection-authority-form-of-annual-statement-of-accounts-and-records-rules-2021\/","title":{"rendered":"Central Consumer Protection Authority (Form of Annual Statement of Accounts and Records) Rules, 2021"},"content":{"rendered":"<p><span id=\"page9R_mcid3\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">The Central <\/span><span dir=\"ltr\" role=\"presentation\">Government, in consultation with the Comptroller and Auditor General of India notified Central Consumer Protection Authority (Form of Annual Statement of Accounts and Records) Rules, 2021.<br \/>\n<\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<h4>Key points:<\/h4>\n<p>The Rules provides for the following:<\/p>\n<ul>\n<li style=\"text-align: justify;\"><span id=\"page9R_mcid12\" class=\"markedContent\"><strong><span dir=\"ltr\" role=\"presentation\">Budget,<\/span> <span dir=\"ltr\" role=\"presentation\">Accounts and Audit.<\/span><\/strong><span dir=\"ltr\" role=\"presentation\">\u2014<\/span> <span dir=\"ltr\" role=\"presentation\">(1)<\/span> <span dir=\"ltr\" role=\"presentation\">At the expiration of a period of twelve months ending with the <\/span><span dir=\"ltr\" role=\"presentation\">31st <\/span> <span dir=\"ltr\" role=\"presentation\">March of every year, the Central Authority shall prepare, with reference to that period, a balance<\/span><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><span dir=\"ltr\" role=\"presentation\">sheet, an income and expenditure account and receipt and payme<\/span><span dir=\"ltr\" role=\"presentation\">nt account in Form <\/span><span dir=\"ltr\" role=\"presentation\">\u2013<\/span> <span dir=\"ltr\" role=\"presentation\">I, Form <\/span><span dir=\"ltr\" role=\"presentation\">\u2013<\/span> <span dir=\"ltr\" role=\"presentation\">II and <\/span><span dir=\"ltr\" role=\"presentation\">Form <\/span><span dir=\"ltr\" role=\"presentation\">\u2013<\/span> <span dir=\"ltr\" role=\"presentation\">III, respectively.<\/span> <\/span><span id=\"page9R_mcid13\" class=\"markedContent\"><br role=\"presentation\" \/><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 40px;\"><span id=\"page9R_mcid13\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">(2) The Central Authority shall preserve accounts and other relevant records prepared under sub<\/span><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><span dir=\"ltr\" role=\"presentation\">rule <\/span><span dir=\"ltr\" role=\"presentation\">(1) for a minimum period of five years following the financial year to which they relate.<\/span> <\/span><span id=\"page9R_mcid14\" class=\"markedContent\"><br role=\"presentation\" \/><span dir=\"ltr\" role=\"presentation\">(<\/span><span dir=\"ltr\" role=\"presentation\">3)<\/span> <span dir=\"ltr\" role=\"presentation\">The account and other relevant records under the sub<\/span><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><span dir=\"ltr\" role=\"presentation\">rule (1) shall be signed by the Chief <\/span><span dir=\"ltr\" role=\"presentation\">Commissioner, two\u00a0 Commissioners and the Chief Account Officer or officer<\/span><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span> <span dir=\"ltr\" role=\"presentation\">in<\/span><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><span dir=\"ltr\" role=\"presentation\">charge of Finance\u00a0 <\/span><span dir=\"ltr\" role=\"presentation\">and Accounts of the Central Authority.<\/span> <\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span id=\"page9R_mcid15\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">(4)<\/span> <span dir=\"ltr\" role=\"presentation\">The Annual statement of <\/span><span dir=\"ltr\" role=\"presentation\">Accounts duly approved by the competent authority shall be forwarded to <\/span><span dir=\"ltr\" role=\"presentation\">the concerned audit office by 30<\/span><span dir=\"ltr\" role=\"presentation\">th<\/span> <span dir=\"ltr\" role=\"presentation\">June every year and after due approval, the annual report and the <\/span><span dir=\"ltr\" role=\"presentation\">audited accounts shall be forwarded to the nodal Ministry for it to be laid on the <\/span> <span dir=\"ltr\" role=\"presentation\">table of the <\/span><span dir=\"ltr\" role=\"presentation\">Parliament by 31<\/span><span dir=\"ltr\" role=\"presentation\">st<\/span> <span dir=\"ltr\" role=\"presentation\">December.<\/span> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Central Government, in consultation with the Comptroller and Auditor General of India notified Central Consumer Protection Authority (Form of Annual Statement <\/p>\n","protected":false},"author":8808,"featured_media":154904,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[],"class_list":["post-258194","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Central Consumer Protection Authority (Form of Annual Statement of Accounts and Records) Rules, 2021 | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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