The Ministry of Corporate Affairs (MoCA) on October 27, 2026, issued a circular regarding relaxation of additional fees and extension of time for filing CRA-4 (Cost Audit Report in XBRL format).
The following has been stated: -
•The Ministry of Corporate Affairs (MCA) has granted relaxation from additional fees for filing Form CRA-4 (Cost Audit Report in XBRL format) for the financial year 2025–26.
•Companies filing CRA-4 on or before December 31, 2026, will not be required to pay additional fees.
•Filings made after this date will attract applicable filing fees, including additional fees, calculated from the original due date under Rule 6(6) of the Companies (Cost Records and Audit) Rules, 2014.
•The circular has been issued with the approval of the competent authority.
[Circular No.: F.No. Policy-17/52/2020-CL-V]
