The Ministry of Corporate Affairs (MCA) has officially announced that the CRA-4 filing deadline extended 2025 will now be December 31, 2025, for the financial year ending on March 31, 2025. This move comes as a relief for companies and cost accountants who faced challenges due to the deployment of the new CRA-4 (Cost Audit Report in XBRL format) on the MCA V3 portal.
In General Circular No. 07/2025, dated October 27, 2025, the MCA stated that no additional fees will be levied for CRA-4 filings made on or before December 31, 2025. However, filings submitted after this date will attract the applicable fees and additional charges as per the Companies (Registration Offices and Fees) Rules, 2014, calculated from the original due date.
Reason for Extension
The CRA-4 filing deadline extended 2025 decision was made following requests from stakeholders, cost accountants, and companies that experienced technical delays due to the deployment of the updated CRA-4 form on the MCA V3 portal. The new form, designed to enhance accuracy and streamline compliance, temporarily caused slower processing and system-related delays.
Considering the genuine difficulties faced, the MCA responded proactively to prevent unnecessary penalization of compliant taxpayers.
What is CRA-4?
CRA-4 is a mandatory Cost Audit Report filing form under the Companies (Cost Records and Audit) Rules, 2014. It must be filed by companies engaged in regulated sectors or those meeting specific turnover thresholds. The report includes details about the company’s cost structure, production efficiency, and profitability, helping the government ensure transparency and monitor pricing in public interest
Who Needs to File CRA-4?
Under Rule 6(6) of the Companies (Cost Records and Audit) Rules, 2014, every company required to maintain cost records and conduct a cost audit must submit the cost audit report (CRA-4) to the Central Government in XBRL format.
The form must typically be filed within 30 days from the date of receipt of the cost audit report from the cost auditor. This filing ensures regulatory transparency in cost compliance and helps the government monitor industry-level cost efficiency.
Key Highlights of MCA’s General Circular 07/2025
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New Deadline: CRA-4 filing deadline extended 2025 will now be December 31, 2025
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No Additional Fees: Filings made before this date will not incur any penalty
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Applicable Year: Financial Year 2024–25 (ending March 31, 2025)
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Applicable Rules: Companies (Cost Records and Audit) Rules, 2014
Impact on Companies and Cost Accountants
The extension of the CRA-4 filing deadline extended 2025 ensures smoother compliance for companies, especially those struggling with the new MCA portal interface. It also provides cost accountants sufficient time to finalize and upload audit reports without the stress of additional fees.
This move demonstrates the MCA’s willingness to support businesses and professionals by recognizing real-world challenges and adopting a flexible, technology-friendly approach.
MCA’s Efforts Toward Simplified Digital Compliance
This move reflects the government’s continued efforts to modernize and simplify corporate compliance under the MCA V3 ecosystem. The portal is gradually being enhanced to integrate real-time validation, pre-filled data fields, and improved user experience for companies and professionals.
By providing extended timelines and digital support, the MCA aims to strengthen ease of doing business while maintaining regulatory discipline.
What Happens After December 31, 2025?
Companies that fail to file their CRA-4 reports by December 31, 2025, will face:
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Regular statutory filing fees, and
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Additional fees calculated from the original due date under the Companies (Cost Records and Audit) Rules, 2014.
This means that while the current extension offers temporary relief, compliance beyond the given deadline will still attract financial penalties.
The CRA-4 filing deadline extended 2025 notification is a timely relief that balances compliance needs with technical realities. Companies should use this extension wisely to ensure all reports are accurate and submitted within the new deadline to avoid future complications.
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