CRA-4 for FY 2025-26 can be filed without additional fees up to 31 December 2026
TaxByKK · Compliance News · taxbykk.com27 Oct 2026
In short
The Ministry of Corporate Affairs has allowed companies to file CRA-4, the cost audit report in XBRL format, for the financial year 2025-26 up to 31 December 2026 without any additional fees. The relief follows requests from stakeholders for more time.
- Authority
- Ministry of Corporate Affairs
- Circular
- General Circular No. 06/2026, F.No. Policy-17/52/2020-CL-V, dated 27 October 2026
- Type
- Circular
- Due date
- 31 December 2026 (CRA-4 for FY 2025-26, without additional fees)
- Law
- Companies (Cost Records and Audit) Rules, 2014, rule 6(6); Companies (Registration Offices and Fees) Rules, 2014
- Form
- CRA-4 (Cost Audit Report in XBRL format)
Due date: 31 December 2026 (CRA-4 for FY 2025-26, without additional fees)
What changed
| Item | Before | Now |
|---|---|---|
| Last date to file CRA-4 for FY 2025-26 without additional fees | Normal due date under rule 6(6) | 31 December 2026 |
Filings made after the circular stops applying will attract all fees, including additional fees under the Companies (Registration Offices and Fees) Rules, 2014, counted from the date the filing was originally due under rule 6(6) of the Companies (Cost Records and Audit) Rules, 2014.
Who it applies to
- Companies whose cost records are subject to cost audit
- Cost auditors (CMAs) and the company secretaries who file CRA-4
- Boards and audit committees approving the cost audit report
What to do
- Get the FY 2025-26 cost audit report finalised and taken on record by the Board.
- Prepare the XBRL instance using the current MCA validation tool for the costing taxonomy.
- File CRA-4 on the MCA V3 portal on or before 31 December 2026.
- If you miss 31 December 2026, expect additional fees counted from the original due date.
Reference
Ministry of Corporate Affairs, General Circular No. 06/2026, F.No. Policy-17/52/2020-CL-V, 27 October 2026, Relaxation of additional fees and extension of time for filing CRA-4 (Cost Audit Report in XBRL format).
Read the official PDF: MCA circularWritten by TaxByKK from the official notification. Check the official text before you act on it.
Frequently asked questions
What is the last date to file CRA-4 for FY 2025-26?
Companies can file CRA-4 for FY 2025-26 without additional fees up to 31 December 2026.
What happens if CRA-4 is filed after 31 December 2026?
All fees, including additional fees, will apply from the date the filing was originally due under rule 6(6) of the Companies (Cost Records and Audit) Rules, 2014.
Which circular gives this relief?
MCA General Circular No. 06/2026 dated 27 October 2026.