MCA Extends CRA-4 Filing Deadline Without Additional Fees

General Circular No. 07/2025, Dated: 27.10.2025

1. Background

The Ministry of Corporate Affairs (MCA) has provided a one-time relaxation for companies in relation to the filing of Form CRA-4 — the Cost Audit Report in XBRL format — for the financial year ending 31 March 2025.
This relief has been announced in light of the deployment of the revised CRA-4 form on the MCA V3 portal, which may have affected timely filings.

2. Relaxation in Payment of Additional Fees

In accordance with the relaxation:

• Companies filing Form CRA-4 on or before 31 December 2025 will not be required to pay any additional fees.
• This waiver aims to provide sufficient time for companies and professionals to adapt to the new filing utility on MCA V3.

3. Applicability After the Relaxation Period

• Filings made after 31 December 2025 will attract normal and additional fees as prescribed under the Companies (Registration Offices and Fees) Rules, 2014 and other relevant provisions.
• Companies are advised to complete filings well before the due date to avoid additional financial burden and ensure compliance.

4. Objective of the Relief

The relaxation seeks to:

• Facilitate a smooth transition to the new CRA-4 XBRL format,
• Ease compliance pressure on cost auditors and companies, and
• Encourage timely and accurate reporting once the new system stabilises.

5. Key Takeaway

Companies should take note of this temporary fee waiver window and ensure that the CRA-4 for FY 2024–25 is filed on or before 31 December 2025 to avail of the benefit and maintain seamless regulatory compliance.

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