In a significant compliance relief to companies, the Ministry of Corporate Affairs (MCA) has permitted the filing of Form CRA-4 (Cost Audit Report in XBRL format) for the Financial Year 2025–26 up to December 31, 2026, without payment of any additional fees, vide General Circular No. 06/2026 dated October 27, 2026, issued under F. No. Policy-17/52/2020-CL-V.
The relaxation has been granted following representations received from various stakeholders seeking an extension of the due date for filing Cost Audit Reports. Taking into consideration the difficulties faced by companies in meeting the prescribed timelines, the MCA has decided that Form CRA-4 filed up to December 31, 2026, for FY 2025–26 shall not attract any additional filing fees.
The Ministry has further clarified that any filing made after December 31, 2026, shall attract all applicable fees, including additional fees, as prescribed under the Companies (Registration Offices and Fees) Rules, 2014. Such additional fees shall be calculated from the date on which the filing was originally due under Rule 6(6) of the Companies (Cost Records and Audit) Rules, 2014.
Importantly, the circular provides a relaxation from additional filing fees rather than an unconditional extension of the statutory due date. Companies covered under the cost audit provisions are therefore advised to complete their pending filings within the specified period to avail themselves of the benefit and avoid additional financial liabilities.
This measure is expected to provide much-needed compliance relief to companies, facilitate timely reporting of Cost Audit Reports, and support the Government’s continued efforts towards Ease of Doing Business and simplified corporate compliance.
The General Circular can be accessed at: https://www.mca.gov.in/bin/dms/getdocument?mds=MdNq8TrolOXiNnioTLleTQ%253D%253D&type=open
