MCA Extends CRA-4 Filing Deadline Without Additional Fees

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  • Last Updated on 30 October, 2025

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CRA-4 filing relaxation 2025

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.

Click Here To Read The Full Circular

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied