MCA Grants Relief for Filing CRA-4 (Cost Audit Report in XBRL format): Extension of Time for FY 25-26 till 31st Dec 2026 Without Additional Fees
Summary : The Ministry of Corporate Affairs (MCA), vide General Circular No. 06/2026 dated 27 October 2026, has granted relief to companies by permitting the filing of Form CRA-4 (Cost Audit Report in XBRL format) for the financial year 2025–26 up to 31 December 2026 without payment of additional fees. The extension follows representations from stakeholders facing difficulties in completing the filing process within the prescribed timelines, including technical issues with the MCA filing system and XBRL validation and conversion requirements. The Cost and Management Accountants (CMAs) and companies raised issues through tickets with the MCA, while the Institute of Cost Accountants of India (ICMAI) played a proactive role in seeking the extension. The circular clarifies that filings made after the period covered by the relaxation will attract applicable fees, including additional fees, under 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. Companies, cost accountants and other stakeholders should use the extended period to complete the necessary validation, documentation and filing formalities before the revised deadline. The relief provides additional time to address genuine filing difficulties while retaining the underlying statutory compliance requirements.
MCA Grants Relief for CRA-4 Filing for FY 2025–26
The Ministry of Corporate Affairs (MCA), vide General Circular No. 06/2026 dated 27 October 2026, has provided much-needed relief to companies by allowing the filing of CRA-4 (Cost Audit Report in XBRL format) for the financial year 2025–26 up to 31 December 2026 without payment of additional fees.
The extension comes in response to requests from various stakeholders highlighting the difficulties being faced in filing CRA-4 within the prescribed timelines. Such difficulties can arise from technical issues in the MCA filing system, XBRL-related validation and conversion requirements and other issues.
The CMAs/Companies had intimated the issues by raising the tickets with MCA and ICMAI took proactive role in getting much needed extension
The circular is a welcome step towards facilitating statutory compliance and providing reasonable relief to stakeholders facing genuine filing difficulties.
Key points of the circular:
1. CRA-4 filings for FY 2025–26 made up to 31 December 2026 will not attract additional fees.
2. Filings made after the currency of the circular will attract applicable fees, including additional fees, as prescribed under the relevant rules.
3. The relief recognises stakeholder concerns and provides additional time to complete the filing process.
Companies, Cost Accountants and other stakeholders are advised to utilise the extended period to complete the necessary validation and filing formalities well before the revised deadline.
A welcome initiative by MCA towards facilitating compliance and addressing stakeholder difficulties.
General Circular No. 06/2026 Dated: 27th October, 2026
F.No. Policy-17/52/2020-CL-V
Government of India
Ministry of Corporate Affairs
3rd Floor, Room No. 13020,
Wing-D, Kartavya Bhavan-1,
Dr. R.P. Road, New Delhi, 110001
To
The DGCoA,
The Cost Audit Branch,
All Regional Directors,
All Registrar of Companies,
All Stakeholders.
Subject: Relaxation of additional fees and extension of time for filing CRA-4 (Cost Audit Report in XBRL format) – regarding.
Sir/Madam,
Keeping in view the requests received from various stakeholders requesting an extension of the due dates for filing Cost Audit Report, for the financial year 2025-26, it has been decided that any filing of CRA-4 (Cost Audit Report in XBRL format) for the said Financial Year made up to 31.12.2026 would not attract payment of any additional fees.
2. 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.
3. This issues with the approval of the competent authority.
Yours faithfully,
(Indrajit Vania) Joint Director (Policy)
Copy forwarded to: –
1. e-Governance Section and Web Content officer to place the Circular on MCA Website.
2. Guard File.
