The MCA vide General Circular No. 07/2025 dated October 27, 2025, extends the deadline for filing Form CRA-4 (Cost Audit Report in XBRL format) for the financial year ending March 31, 2025. Due to the new form’s deployment on the MCA V3 portal and stakeholder requests, no additional fees will be charged for filings made up to December 31, 2025. Filings submitted after this date will incur all applicable fees, including additional fees, as per the Companies (Registration Offices and Fees) Rules, 2014, calculated from the original due date under Rule 6(6) of the Companies (Cost Records and Audit) Rules, 2014.
Keeping in view the requests received from various stakeholders seeking extension of time for filing Cost Audit Report for the financial year ended on 31.03.2025 on account of deployment of new form on the MCA V3 portal, it has been decided that any filing of CRA-4 (Cost Audit Report in XBRL format) for the said Financial Year made up to 31.12.2025 would not attract payment of any additional fees.
Any filings made subsequent to the currency of this General Circular would attract payment of all fees, including additional fees, as provided in the Companies (Registration Offices and Fees) Rules, 2014, from the date when such filings were actually due under Rule 6(6) of the Companies (Cost Records and Audit) Rules, 2014.
This issues with the approval of the competent authority.
The General Circular can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/10/general-circular-20251027.pdf
