Complied AIComplied AI
Compliance calendar
MCAMCA annual filingsCRA-4

CRA-4 (cost audit report)

The filing of the cost audit report and related information with the Registrar in XBRL format.

How this is timed

Receipt of cost audit report

Counted from receipt of the cost audit report

Regulator
MCA
Category
MCA annual filings
Form
CRA-4
Last verified
1 Sept 2026
Read statutory basis

CRA-4 is due within 30 days after the company receives the cost audit report. The filing is made in XBRL. Rule 6(6) contains a proviso for a company that obtained an AGM extension under section 96(1).

Deadlines counted from an event

These have no calendar date. The clock starts when the event happens.

Receipt of cost audit reportfrom receipt of the cost audit report

File CRA-4 in XBRL within 30 days of receiving the cost audit report, subject to the AGM-extension proviso in rule 6(6).

The rule

Stated as the law states it, so you can work out any period yourself.

Receipt of cost audit report

File CRA-4 in XBRL within 30 days of receiving the cost audit report, subject to the AGM-extension proviso in rule 6(6).

Who must comply

  • A company subject to cost audit under section 148 and rule 4

Statutory basis

Read the provision here where we hold it, or on the regulator's site.

Before you file

  • Receive the cost audit report.
  • Prepare the filing in XBRL.

How to file

  1. 1Open Form CRA-4 on MCA21 V3.
  2. 2Attach the cost audit report in XBRL.
  3. 3Sign and submit the form within 30 days of receipt.

MCA21 V3 portal

Recent changes affecting this

From the regulator's own circulars and notifications.

mca27 Oct 2026Circular

Extension of Time for Filing CRA-4 Cost Audit Report

The Ministry of Corporate Affairs extends the deadline for filing the Cost Audit Report in XBRL format for the financial year 2025-26. Companies do not pay additional fees for filings made until 31 December 2026. Filings made after this date attract all applicable fees and additional fees. These fees apply from the original due date under the Companies (Cost Records and Audit) Rules, 2014. This relaxation applies to all stakeholders required to file form CRA-4.

Last verified 1 Sept 2026. Confirm against the official source before you rely on it.

Search Complied AI

Laws and sections by number or title, due dates, pages, and updates.