What happened
The Ministry of Corporate Affairs (MCA) has issued General Circular No. 06/2026, dated 27 October 2026 (F. No. Policy-17/52/2020-CL-V, signed by Indrajit Vania, Joint Director (Policy)). Its subject: “Relaxation of additional fees and extension of time for filing CRA-4 (Cost Audit Report in XBRL format)”.
The relief is simple and specific. Any filing of CRA-4 — the Cost Audit Report in XBRL format — for financial year 2025-26 made up to 31 December 2026 will not attract any additional fees. The circular was issued keeping in view requests from various stakeholders seeking an extension of the due dates for filing the Cost Audit Report for FY 2025-26.
What CRA-4 is — and who files it
CRA-4 is the form in which the Cost Audit Report is filed with the Registrar of Companies in XBRL format, under the Companies (Cost Records and Audit) Rules, 2014. It is filed by companies that are required to get their cost records audited — the cost audit obligation applies to prescribed classes of companies, and the report is filed after the cost audit is completed. (The circular itself does not list which companies are covered; if you are unsure whether cost audit applies to your company, that applicability question is NOT CHECKED here and should be confirmed against the Cost Records and Audit Rules.)
Because the cost audit depends on the completion of the statutory audit and the cost auditor's report, its filing timeline often runs behind the financial-statement filings — which is why stakeholders sought this extension.
What the circular actually says
The circular has two operative paragraphs:
- Fee relief up to 31 December 2026. Any CRA-4 filing for FY 2025-26 made up to 31.12.2026 will not attract payment of any additional fees.
- Full fees after the circular's currency. Any filings made subsequent to the currency of this General Circular will attract payment of all fees, including additional fees, as provided in the Companies (Registration Offices and Fees) Rules, 2014, from the date when such filings were actually due under Rule 6(6) of the Companies (Cost Records and Audit) Rules, 2014.
Note the second point carefully: the additional-fee clock does not restart from 1 January 2027. It runs from the original due date under Rule 6(6). A company that files in January 2027 therefore faces additional fees computed from when the filing was actually due — not merely from the day after the relief window closes. The circular does not itself state what that original due date is for a given company; it is the date applicable under Rule 6(6).
Old position vs new position
How this fits the FY 2025-26 filing relief set
Circular 06/2026 completes the FY 2025-26 annual-filing relief picture. Three days earlier, on 24 October 2026, MCA issued General Circular No. 05/2026, which allowed AOC-4 and its variants to be filed by 31 December 2026 and MGT-7/MGT-7A by 31 January 2027 without additional fees. With Circular 06/2026, the Cost Audit Report joins the same 31 December 2026 fee-relief date as AOC-4 — while MGT-7/MGT-7A keep their longer 31 January 2027 window. Readers should not confuse the two circulars: 05/2026 covers financial statements and annual returns; 06/2026 covers only CRA-4. Neither circular extends the AGM timeline, and neither covers ADT-1 or DIR-12 (as noted in our coverage of Circular 05/2026).
Who is affected
The circular matters to companies required to file CRA-4 for FY 2025-26, their cost auditors, and company secretaries and professionals handling MCA annual filings. If your company's cost audit report is ready but the XBRL filing is pending, the circular gives a fee-free window to 31 December 2026. If the filing slips beyond that window, the fee consequence is the full additional-fee load from the original due date — which is exactly what the window is designed to help you avoid.
What to do next
- File CRA-4 by 31 December 2026 to stay inside the no-additional-fee window. Treat 31 December as a hard internal deadline, not a target — MCA's own filings portal load near deadlines is a practical risk the circular does not address.
- Do not assume the normal fee is waived. The circular relaxes additional fees only; the ordinary filing fee remains payable.
- Diary the downside: a filing after the circular's currency attracts all fees, including additional fees, computed from the original due date under Rule 6(6) — budget for that if a delay is unavoidable.
- Keep the two circulars distinct in board and client communications: AOC-4 → 31 Dec 2026, MGT-7/MGT-7A → 31 Jan 2027 (Circular 05/2026); CRA-4 → 31 Dec 2026 (Circular 06/2026).
What this circular does NOT do
It does not waive the normal filing fee; it does not change the cost audit obligation itself; it does not extend the AGM timeline; and it does not cover any form other than CRA-4. The additional-fee relief is confined to FY 2025-26 filings made up to 31 December 2026.
FAQs
Q: What is the last date to file CRA-4 for FY 2025-26 without additional fees?
A: 31 December 2026, per MCA General Circular No. 06/2026 dated 27 October 2026.
Q: What happens if I file CRA-4 after 31 December 2026?
A: The filing will attract all fees, including additional fees, under the Companies (Registration Offices and Fees) Rules, 2014, computed from the date the filing was actually due under Rule 6(6) of the Companies (Cost Records and Audit) Rules, 2014.
Q: Is the normal CRA-4 filing fee also waived?
A: No. The circular relaxes additional fees only; the ordinary fee remains payable.
Q: Does Circular 06/2026 also extend AOC-4 or MGT-7?
A: No. Those are covered by General Circular No. 05/2026 dated 24 October 2026 (AOC-4 to 31 Dec 2026; MGT-7/MGT-7A to 31 Jan 2027). Circular 06/2026 covers CRA-4 only.
Q: Does this circular extend the AGM date?
A: No. Like Circular 05/2026, it does not touch AGM timelines.
Sources
- MCA General Circular No. 06/2026 dated 27 October 2026 (official MCA PDF): https://www.mca.gov.in/bin/dms/getdocument?mds=MdNq8TrolOXiNnioTLleTQ%253D%253D&type=open
- MCA General Circular No. 05/2026 dated 24 October 2026 — FY 2025-26 AOC-4/MGT-7 fee relief (for the comparison in this article).
- Companies (Cost Records and Audit) Rules, 2014, Rule 6(6); Companies (Registration Offices and Fees) Rules, 2014 — as cited in the circular.
