MCA has allowed companies to file Form CRA-4 (cost audit report in XBRL) for FY 2025-26 up to 31 December 2026 without any additional fee. It is a fee waiver, not a change in the statutory due date.
The Ministry of Corporate Affairs has issued General Circular No. 06/2026 dated 27 October 2026 on filing of Form CRA-4 (Cost Audit Report in XBRL format).
What the circular says
- It covers cost audit reports for financial year 2025-26.
- Any CRA-4 filing for that year made up to 31 December 2026 will not attract any additional fees.
- If CRA-4 is filed after 31 December 2026, all fees including additional fees will apply, counted from the date the filing was actually due under Rule 6(6) of the Companies (Cost Records and Audit) Rules, 2014.
- MCA says the relief was given after requests from stakeholders for more time to file the cost audit report.
Note: the circular is a relaxation of additional fees. It does not change the statutory due date itself, and it covers only CRA-4.
What to do
- If your company's cost audit for FY 2025-26 is mandatory, get the cost audit report from your cost auditor and convert it to XBRL in good time.
- File CRA-4 well before 31 December 2026. The annual filing window for AOC-4 (also 31 December) means the MCA portal is usually busy in the last week.
- If you miss 31 December, additional fees will be counted from your original due date, not from 1 January.
Need help with ROC filings? WhatsApp StartupMates on +91 93113 95139.
Sources: MCA General Circular 06/2026 (text, IBCLaw), A2Z Taxcorp, TaxGuru.
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