FY 2025–26 cost audit: CRA-4 additional-fee relief until 31 December

MCA General Circular 06/2026, dated 27 October 2026, provides additional-fee relief for filing Form CRA-4, the cost audit report in XBRL format, for financial year 2025–26. Filings made up to 31 December 2026 will not attract additional fees.

The circular concerns the specified cost-audit report and financial year. Companies should first establish whether cost-audit filing applies to them and complete the relevant report and XBRL work. The relief does not remove the underlying reporting obligation or say that the ordinary filing fee is waived.

After the relief window, all applicable fees, including additional fees, are payable under the Companies (Registration Offices and Fees) Rules, 2014. The additional-fee calculation runs from the original due date under rule 6(6) of the Companies (Cost Records and Audit) Rules, 2014, rather than starting after 31 December.

Companies should coordinate with their cost auditor, check the reporting period and applicable filing date, validate the XBRL documents and retain the filing acknowledgement. This CRA-4 circular should not be treated as an extension for holding an AGM or as relief for unrelated forms.