The Ministry of Corporate Affairs (MCA) has announced an extension for filing the Cost Audit Report (CRA-4) in XBRL format for the financial year ended March 31, 2025, without the levy of any additional fees.
The relaxation has been communicated through General Circular No. 07/2025, issued on October 27, 2025, by the MCA’s Policy Division. The circular, addressed to all Regional Directors, Registrars of Companies, and stakeholders, cites stakeholder representations seeking more time due to the deployment of the new form on the MCA V3 portal.
The CRA-4 form is mandated under the Companies (Cost Records and Audit) Rules, 2014, requiring companies covered under cost audit provisions to file their cost audit reports in the prescribed XBRL (eXtensible Business Reporting Language) format. The filing delays this year stemmed from technical challenges associated with the transition to the MCA V3 portal, leading to multiple industry representations seeking deadline relaxation.
Key Highlights
- Extension Without Additional Fees
The MCA has allowed companies to file Form CRA-4 (Cost Audit Report in XBRL format) for FY 2024–25 up to December 31, 2025, without payment of any additional fees.
- Applicability After Deadline
Filings made after December 31, 2025, will attract all applicable fees, including additional fees, as per the Companies (Registration Offices and Fees) Rules, 2014, from the date they were originally due under Rule 6(6)of the Companies (Cost Records and Audit) Rules, 2014.
- Approval and Implementation
The relaxation has been issued with the approval of the competent authority. The circular also directs the e-Governance Section and Web Content Officer to publish it on the MCA website for public access.
Notification Details
General Circular No. 07/2025
Date: 27/10/2025
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