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MCA Waives Additional Fees on FY 2025-26 CRA-4 Cost Audit Filings Until 31 December 2026

Written by Timo Vikson • Published on 13 Nov 2026 • Read time 1 minutes • Updates

MCA General Circular No. 06/2026, dated 27 October 2026, lets companies file Form CRA-4 (cost audit report in XBRL) for FY 2025-26 up to 31 December 2026 without additional fees. Normally a company must file CRA-4 within 30 days of receiving the cost audit report, under rule 6(6) of the Companies (Cost Records and Audit) Rules, 2014. A later filing attracts additional fees under the Companies (Registration Offices and Fees) Rules, 2014.

Who is affected

  • Companies whose cost records must be audited under the Cost Records and Audit Rules, mostly larger manufacturers and companies in regulated sectors.
  • Most small companies are not covered, because they are below the cost audit thresholds.

What to know

  • Only the additional fee is waived. The normal filing fee still applies.
  • The circular covers CRA-4 for FY 2025-26 only. It is separate from General Circular 05/2026, which gave AOC-4 until 31 December 2026 and MGT-7/MGT-7A until 31 January 2027.
  • A CRA-4 filed after 31 December 2026 pays all fees, including additional fees counted from the original due date.

Make sure the board has received the cost audit report and the XBRL file is ready well before the end of December. Our ROC filing guide lists the other annual MCA forms.

Sources: MCA General Circular 06/2026, CorpLawUpdates.

About the author

Timo Vikson is an Estonian-Indian investor and entrepreneur, notably serving as the Co-Founder of LEI Register - biggest LEI (legal entity identifier) provider globally and in India. He is now the head of WeeDoo.in, an Indian business intelligence and data analytics organization that provides information on business activities in India.

With experience across multiple industries, Vikson is committed to improving the Indian business landscape through transparency, innovation, and data-driven solutions.