Ministry of Corporate Affairs (MCA), through General Circular No. 07/2025 dated 27 October 2025, has granted a relaxation from payment of additional fees for filing the Cost Audit Report (Form CRA-4) in XBRL format for the financial year ended 31 March 2025. This relief comes in response to several representations from stakeholders highlighting difficulties in filing due to the deployment of the new version of the form on the MCA V3 portal. Accordingly, companies and cost auditors can file CRA-4 for FY 2024–25 without incurring any additional fees if the submission is made on or before 31 December 2025. However, filings made after this extended period will attract normal filing fees as well as additional fees in accordance with the Companies (Registration Offices and Fees) Rules, 2014, calculated from the original due date prescribed under Rule 6(6) of the Companies (Cost Records and Audit) Rules, 2014. The relaxation aims to ensure smooth transition and compliance amid technical updates to the filing system, providing temporary relief to companies and auditors facing challenges with the new MCA V3 interface. Stakeholders are advised to take advantage of this one-time extension to avoid late fee liability once the relaxation period expires.
F.No. 17/52/2020-CL-V
Government of India
Ministry of Corporate Affairs
5th Floor, ‘A’ Wing, Shastri Bhawan,
Dr. Rajendra Prasad Road, New Delhi-1.
General Circular No. 07/2025 Dated: 27.10.2025
To
The DGCoA,
The Cost Audit Branch,
All Regional Directors,
All Registrar of Companies,
All Stakeholders.
Subject: Relaxation of additional fees in filing of CRA-4 (Cost Audit Report in XBRL format) – regarding.
Sir,
Keeping in view the requests received from various stakeholders seeking extension of time for filing Cost Audit Report for the financial year ended on 31.03.2025 on account of deployment of new form on the MCA V3 portal, it has been decided that any filing of CRA-4 (Cost Audit Report in XBRL format) for the said Financial Year made up to 31.12.2025 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)
Deputy Director (Policy)
Copy to:-
- e-Governance Section and Web Content officer to place the Circular on MCA Website.
- Guard File.
