MCA extends due date of filing of cost audit report in e-form CRA-4 for F.Y. 2020-21

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  • By Chetan Kulasri
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  • Last Updated on 17 February, 2026

Cost Audit Report Due Date Extension

CIRCULAR NO. 15/2021, Dated 27.09.2021

The Ministry of Corporate Affairs (MCA) has extended the due date for filing of Cost Audit Report for F.Y. 2020-21 with Central Govt. As a result, the Companies can file a Cost Audit report by Nov 30, 2021, if the Cost Audit report is submitted by the Cost Auditor to Board by Oct 31, 2021.

However, in case a company has got an extension of time for holding Annual General Meeting under section 96(1) of the Companies Act, 2013 then e-form CRA-4 may be filed within 30 days of receipt of the Cost audit report as specified under the proviso to rule 6(6) of the Companies (Cost Records and Audit) Rule, 2014.

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