Cost audit report (CRA-4) for FY 2025-26: no additional fee till 31 December 2026

What changed

General Circular No. 06/2026, dated 27 October 2026, allows companies to file Form CRA-4, the cost audit report in XBRL format, for FY 2025-26 up to 31 December 2026 without any additional fee. The MCA acted on requests from stakeholders for more time.

Points to note

• The normal filing fee is still payable.
• The relief applies only to FY 2025-26.
• A CRA-4 filed after 31 December 2026 will attract additional fees, counted from the original due date, not from 1 January 2027.
• The circular does not change the timelines for the cost auditor to submit the report to the Board.

What to do

List the companies whose CRA-4 for FY 2025-26 is pending, get the XBRL instance validated early, and file before the year-end rush on the portal.

This update reflects the position as on 7 November 2026 and is for general information only. It is not professional advice. Please refer to the official notification or circular, or speak to us, before acting on it.