In a compliance-related relief to companies, the Ministry of Corporate Affairs (MCA) has allowed the filing of Form CRA-4 (Cost Audit Report in XBRL format) for the FY 2025-26 up to December 31, 2026, without payment of any additional fees, vide General Circular No. 06/2026 dated October 27, 2026, issued under F. No. Policy-17/52/2020-CL-V.
This relaxation has been provided after the representations received from distinct stakeholders seeking an extension of the deadline for filing cost audit reports. The MCA has considered the issues encountered by companies in fulfilling the stipulated timelines and has decided that Form CRA-4 filed up to December 31, 2026, for FY 2025-26 shall not attract any additional filing fees.
The Ministry has mentioned that any filing made after December 31, 2026, shall attract all applicable fees, including additional fees, as stipulated under the Companies (Registration Offices and Fees) Rules, 2014. The additional fees would be computed from the date on which the filing was originally due under Rule 6(6) of the Companies (Cost Records and Audit) Rules, 2014.
The circular waives additional filing fees, instead of an unconditional extension of the statutory deadline. The companies that fall under the cost audit provisions are suggested to finish their pending filings within the stipulated period to claim the benefit and prevent other financial obligations.
Important: All Due Dates of ROC Annual Return Filing for FY 2025-26
This action is anticipated to furnish compliance relief to companies, ease timely reporting of cost audit reports, and support the government’s continued efforts for the ease of doing business and streamlined corporate compliance.
Read MCA Circular No. 06/2026
