MCA Extends CRA-4 Cost Audit Report Filing to 31 December 2026
The Ministry of Corporate Affairs has given companies until 31 December 2026 to file Form CRA-4, the cost audit report in XBRL format, for FY 2025-26 without any additional fees. The relief comes through General Circular No. 06/2026 dated 27 October 2026. It follows the annual-filing extension MCA announced three days earlier for AOC-4 and MGT-7.
Here is what the circular says, who it helps, and how to use the extra time.
What MCA issued
- Circular: General Circular No. 06/2026, F.No. Policy-17/52/2020-CL-V, dated 27 October 2026, addressed to the DGCoA, the Cost Audit Branch, all Regional Directors, all Registrars of Companies and all stakeholders.
- Form covered: CRA-4 (Cost Audit Report in XBRL format) for the financial year 2025-26.
- Relief: any CRA-4 for FY 2025-26 filed up to 31 December 2026 will not attract additional fees.
- Why: MCA says it acted on requests from stakeholders for more time to file the cost audit report. It gave the same relief for FY 2024-25 through General Circular No. 07/2025, which ran to 31 December 2025.
Who it affects
Every company that is required to have its cost records audited under the Companies (Cost Records and Audit) Rules, 2014 and has appointed a cost auditor for FY 2025-26. Companies that only maintain cost records, without a cost audit, do not file CRA-4 and are not affected.
How the dates work
Under Rule 6(5) of the Cost Records and Audit Rules, the cost auditor sends the report to the Board within 180 days from the close of the financial year. Under Rule 6(6), the company then files it with the Central Government in CRA-4 within 30 days of receiving it, with the Board’s explanation on every reservation or qualification. For FY 2025-26:
| Step | Normal timeline | Latest date for FY 2025-26 |
|---|---|---|
| Cost auditor submits report to the Board | Within 180 days from 31 March 2026 | 27 September 2026 |
| Company files CRA-4 | Within 30 days of receiving the report | 27 October 2026 (if the report came on 27 September) |
| CRA-4 without additional fees under the circular | One date for every company | 31 December 2026 |
As of 30 October 2026, that leaves 62 days. A company that received its report earlier had an earlier statutory date, but the relief date is the same for all.
What it does not change
- Fees after the window. A CRA-4 filed after 31 December 2026 pays all fees, including additional fees under the Companies (Registration Offices and Fees) Rules, 2014, counted from the date it was originally due under Rule 6(6), not from the extended date.
- Normal filing fees. The circular waives only the additional fees. The ordinary fee for CRA-4 is still payable.
- Other cost audit forms. CRA-2, the notice of appointment of the cost auditor, is not covered and keeps its own timeline.
- Annual ROC forms. AOC-4 and MGT-7 run on a separate circular, General Circular No. 05/2026, covered in our note on the AOC-4 and MGT-7 extension.
What to do now
- Get the report before the Board. If the cost auditor has not yet submitted the FY 2025-26 report, follow up now. The Board has to consider and examine it, particularly any reservation or qualification.
- Prepare the explanations. CRA-4 must carry full information and explanation on every reservation or qualification in the report, so draft these with the cost auditor and finance team early.
- Convert and validate the XBRL file with MCA’s current XBRL validation tool, and check that the DSC of the director or officer signing the form is valid.
- File well before 31 December. CRA-4 now shares the same last date as AOC-4, so the MCA21 V3 portal is likely to be busy in the final week of December.
Need help with cost audit filings?
TAXAJ handles annual ROC filings for companies, including CRA-4, AOC-4 and MGT-7, from offices in Delhi, Bengaluru, Goa and Bihar. For every other MCA change, see our MCA news and updates page.
Source: MCA General Circular No. 06/2026 dated 27 October 2026, “Relaxation of additional fees and extension of time for filing CRA-4 (Cost Audit Report in XBRL format)”, published on the Ministry of Corporate Affairs website (Notifications & Updates, Circulars); Rule 6 of the Companies (Cost Records and Audit) Rules, 2014. Last updated 30 October 2026. This is general information, not advice on any particular case, and it will be updated if MCA issues any further clarification.
