The Ministry of Corporate Affairs has issued General Circular No. 06/2026 in October 2026, giving a one-time relaxation for filing Form CRA-4, the cost audit report in XBRL format, for the financial year ended 31 March 2026.
Companies that file Form CRA-4 on or before 31 December 2026 will not have to pay additional fees. Filings made after that date will attract the normal and additional fees prescribed under the Companies (Registration Offices and Fees) Rules, 2014.
This affects companies required to file a cost audit report for FY 2025-26.
What to do: companies and their cost auditors should complete the FY 2025-26 cost audit and file Form CRA-4 before 31 December 2026 to avoid additional fees.
