MCA Grants Relief to Companies, Extends CRA-4 Filing Deadline to Dec 31; No Additional Fees Applicable :

The MCA has extended the Form CRA-4 filing deadline for the Cost Audit Report for FY 2025-26 to December 31, 2026, with no additional fees applicable until the extended deadline.

Companies Get More Time to File Cost Audit Report for FY 2025-26

Saloni Kumari

Oct 28, 2026

Last update on Oct 28, 2026

The Ministry of Corporate Affairs (MCA), Government of India, has extended the deadline for filing the Cost Audit Report (Form CRA-4) for the Financial Year 2025-26 (Assessment Year 2026-27) to December 31, 2026. It is a report furnished in XBRL format. Till this date, you will not need to pay any additional fees.

The extension has been officially announced vide General Circular No. 06/2026, dated October 27, 2026, following the receipt of several representations from stakeholders requesting the same.

The ministry has clarified that filings made after the extended time limit, i.e., after December 31, 2026, will attract all applicable fees, including additional fees, as prescribed under 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.

Refer to the official circular for complete information.

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Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].