eForm CRA-4- Form for Filing cost Audit report with Central Government
Part I – Law(s) Governing the eForm CRA-4
A company shall within thirty days from the date of receipt of a copy of the cost audit report prepared in pursuance of a direction under sub-section (2) furnish the Central Government with such report along with full information and explanation on every reservation or qualification contained therein.
Rule 6 (6):
Every company covered under these rules shall, within a period of thirty days from the date of receipt of a copy of the cost audit report, furnish the Central Government with such report along with full information and explanation on every reservation or qualification contained therein, in form CRA-4 along with fees specified in the Companies (Registration Offices and Fees) Rules, 2014.
Purpose of the eForm CRA-4
Every cost auditor appointed shall submit the cost audit report to company within one hundred eighty days from the closure of the financial year in form CRA-3. Further company shall submit that cost audit report to the Central Government along with full information and explanation on every reservation or qualification marked by auditor within thirty days from the date of receipt of cost audit report in form CRA-4.
eForm Number as per Companies Act, 1956
Part II – Instructions to fill the eForm CRA-4
Specific Instructions to fill the eForm CRA-4 at Field Level
Instructions to fill the eForm are tabulated below at field level. Only important fields that require detailed instructions to be filled in eForm are explained. Self-explanatory fields are not discussed.
|S. No/ Section Name||Field Name||Instructions|
|Enter the Valid CIN of the company. You may find CIN by entering existing registration number or name of the company on the MCA website.(www.mca.gov.in)
Also the Company should be in Active status. Please check the status in Master data of the company available at MCA site.
|1||Pre-fill button||Click the Pre-fill button. On clicking the button, system shall automatically display the name, registered office address, email id and phone number.|
|3||a||Financial year for which audit conducted||Enter the start and the end date of the financial year for which the audit is to be conducted.|
|3||b||Date of Board of Directors meeting in
which Annexure to the cost audit report was
|Enter the date in which the annexure to the cost audit report was approved|
|4||i||Company is engaged in production of||Select the radio button value if the company is engaged in single or multiple product/services.|
|4||ii||Company is covered under the below category(ies) requiring audit of the cost records||Enter the Number of products/ services covered under the category selected for which auditor is appointed|
|5||a||Details of product(s)/services(s) covered under different categories for which auditor(s) is/are appointed||Enter the details of products/ services covered under the category selected for which auditor is appointed such as
|6||i||Number of cost auditor(s) appointed as per form CRA-2||Enter the number of cost auditors to be appointed for the company as per eform CRA-2|
|6||ii||Number of cost audit reports received||Enter the number of cost audit reports received.|
|6||iii||In case the number of cost audit reports is less than the number of cost auditors appointed, then please specify the reasons||In case the number of cost audit reports received is lea than the number of accost auditors appointed, the company needs to inform about this discrepancy.|
|6||I||Details of the cost
|Enter the details of each auditor appointed including details such as
|6||II a||Details of the cost audit report||Enter the details of the cost audit report such as the date of the receipt of cost audit report by company from cost auditor|
|6||b||Whether the cost auditor’s report has been qualified)||Indicate if the cost auditor’s report has been qualified. If yes is selected, enter the remarks.|
|6||c||Whether the cost auditor’s report has any adverse remarks||Indicate if the cost auditor’s report has any adverse remarks. If yes is selected, enter the remarks|
|6||d||Whether the cost auditor’s report contain any observations or
|Indicate if the cost auditor’s report has observations or suggestions . If yes is selected, enter the observations/ suggestions.|
|To be digitally signed by||Declaration||Enter the serial number and date of board resolution authorizing the signatory to sign and submit the eForm.|
|DSC||Ensure the eForm is digitally signed by the Director, Managing Director, Manager, CEO, CFO or Company Secretary.
The person should have registered his DSCwith MCA by using the following link (www.mca.gov.in). If not
|already register, then please register before signing this form.
Disqualified director should not be able to sign the form.
|DIN or Income-tax PAN or Membership number||
Common Instructions to fill eForm CRA-4
|Pre-Fill||The Pre-fill button can appear more than once in an eForm. The button appears next to a field that can be automatically filled using the MCA database.
Click this button to populate the field.
Note: You are required to be connected to the Internet to use the Pre-fill functionality.
|Attach||Click this document to browse and select a document that needs to be attached to the eForm. All the attachments should be scanned in pdf format. You have to click the attach button corresponding to the document you are making an attachment.
In case you wish to attach any other document, please click the optional attach button.
|Remove Attachment||You can view the attachments added to the eForm in the List of attachment field.
To remove any attachment from the eForm, select the attachment in the List of attachment field and click the Remove attachment button.
|Check Form||1. Click the Check Form button after, filling the eForm. System performs form level validation like checking if all mandatory fields are filled. System displays the errors and provides you an opportunity to correct errors.
2. Correct the highlighted errors.
3. Click the Check Form button again and. system will perform form level validation once again. On successful validations, a message is displayed “Form level pre scrutiny is successful”.
Note: The Check Form functionality does not require Internet connectivity.
|Modify||The Modify button is enabled, after you have checked the eForm using the Check Form button.
To make changes to the filled and checked form:
1. Click the Modify button.
2. Make the changes to the filled eForm.
3. Click the Check Form button to check the eForm again.
|1. After checking the eForm, click the Prescrutiny button. System performs some checks and displays errors, if any.
2. Correct the errors.
3. Click the Prescrutiny button again. If there are no errors, a message is displayed “No errors found.”
The Prescrutiny functionality requires Internet Connectivity. Please attach signatures before clicking on Prescrutiny.
|Submit||This button is disabled at present.|
Important Points for Successful Submission of eForm CRA-4
|S. No||Purpose of the form||Normal Fee||Additional Fee (Delay Fee)||Logic for Additional Fees||Remarks for Due Date|
|Event Date||Time limit(days) for filing|
|1.||Filing Cost Audit Report with the Central Government||The Companies (Registration offices and Fees) Rules, 2014
|Date of receipt of the cost audit report from cost auditor||30 days|
Fees payable is subject to changes in pursuance of the Act or any rule or regulation made or notification issued thereunder.
The eForm will be processed in STP mode and will be “Taken on Record” by the system. On processing of the eForm the details will be saved with MCA.
When an eForm is registered by the authority concerned, an acknowledgement of the same is sent to the user in the form of an email at the end of the day to the email id of the company.
The Companies (Registration of offices and Fees) Rules, 2014
1. Fee for filing e-Forms or documents in case of company have share capital
|Nominal Share Capital||Fee applicable|
|Less than 1,00,000||Rupees 200 per document|
|1,00,000 to 4,99,999||Rupees 300 per document|
|5,00,000 to 24,99,999||Rupees 400 per document|
|25,00,000 to 99,99,999||Rupees 500 per document|
|1,00,00,000 or more||Rupees 600 per document|
2. Fee for filing e-Forms or documents in case of company not have share capital
|Rupees 200 per document|
Additional fee rules
|Period of delays||All forms|
|Up to 30 days||2 times of normal fees|
|More than 30 days and up to 60 days||4 times of normal fees|
|More than 60 days and up to 90 days||6 times of normal fees|
|More than 90 days and up to 180 days||10 times of normal fees|
|More than 180 days||12 times of normal fees|