MCA Extends Deadline for Filing CRA-4 Cost Audit Report in XBRL Format till 31 December 2025

The Ministry of Corporate Affairs (MCA) has extended the deadline for filing Form CRA-4 (Cost Audit Report in XBRL format) for the financial year ending March 31, 2025, up to December 31, 2025, without additional fees. This relief was issued through General Circular No. 07/2025 dated October 27, 2025, to address stakeholder difficulties arising from the implementation of the new MCA V3 portal and revised e-forms. The extension aims to provide companies and cost auditors additional time to adapt to the updated filing framework and avoid compliance lapses. Post the extended date, normal and additional fees will be applicable as per the Companies (Registration Offices and Fees) Rules, 2014. The decision underscores MCA’s responsiveness to industry challenges and focus on easing compliance processes.