The Ministry of Corporate Affairs (MCA) has extended the deadline for filing Cost Audit Reports (CRA-4) in respect of FY 2024-25 upto 31st December 2025 without late fees, to reduce compliance pressure on companies. Here the key points of this extension in timeline:
i) CRA-4 filings in XBRL format for FY ending March 31, 2025 are exempt from additional fees until December 31, 2025.
ii) This applies only to filings made through the MCA V3 portal.
iii) The extension responds to stakeholder concerns about delays due to the new portal rollout.
iv) After December 31, standard late fees will apply as per the Companies (Registration Offices and Fees) Rules, 2014.
v) Late fees then payable will be calculated from the original due date under Rule 6(6) of the Companies (Cost Records and Audit) Rules, 2014.
The MCA’s General Circular No. 07/2025, dated October 27, 2025, outlines this temporary relief. CRA-4 is a mandatory report submitted in XBRL (eXtensible Business Reporting Language) format, which standardizes financial data for electronic filing.
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