Cost audit report (CRA-4) for FY 2025-26: no additional fee till 31 December 2026
MCA General Circular No. 06/2026 allows Form CRA-4 for FY 2025-26 to be filed up to 31 December 2026 without additional fees.
Read moreWhat changed
The Ministry of Corporate Affairs issued General Circular No. 05/2026 on 24 October 2026. Companies can file their FY 2025-26 annual forms without additional fees within these windows:
| Form | Covers | Fee-free last date |
|---|---|---|
| AOC-4 and its variants | Financial statements | 31 December 2026 |
| MGT-7 / MGT-7A | Annual return | 31 January 2027 |
What it does not change
- The normal filing fee is still payable.
- The circular does not extend the time for holding the Annual General Meeting. An AGM that was not held by 30 September 2026, without an approved extension, remains a default.
- Filings after the relaxed dates will attract additional fees as prescribed.
What to do
Use the extra time to complete filings properly rather than to delay them. The MCA21 V3 portal is usually congested in the last week of December, so plan AOC-4 filings well before 31 December 2026.
Sources
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.