Companies can file CRA-4 for FY 2025-26 without an additional fee until 31 December 2026, but the underlying deadline remains in place and late charges will still apply thereafter.
India’s Ministry of Corporate Affairs has given companies a short but important reprieve on cost audit filing, opening a fee-free window for Form CRA-4 for the financial year 2025-26 through December 31, 2026. The move, set out in General Circular 06/2026 dated October 27, applies across India and took effect immediately on publication.
The relief is narrow rather than sweeping. It waives only the additional filing fee for the period covered by the circular; the basic filing charge still applies. The ministry has also not shifted the underlying statutory deadline under the cost audit rules, which means companies cannot treat the measure as a blanket extension. After December 31, the additional fee starts running from the original CRA-4 due date, not from the new year.
For companies that maintain cost records and fall within the scope of cost audit under Section 148, the circular offers room to clear backlogs and steady the filing process. It is also likely to help cost auditors, who often face last-minute queries, sign-off delays and document mismatches as filings approach. Tax and compliance specialists say the sensible reading of the circular is that it creates breathing space, not permission to postpone work until the end of the year.
General Circular 06/2026 follows a separate relief measure issued just days earlier. According to General Circular 05/2026, dated October 24, the ministry also extended the fee-free filing period for AOC-4 and its variants until December 31, 2026, and for MGT-7 and MGT-7A until January 31, 2027. Taken together, the two circulars give companies a wider compliance window, but they do not alter the legal requirement to hold an annual general meeting within the prescribed time.
For finance teams and auditors, the practical task now is scheduling. Companies will need to line up board approval for the annexure, confirm the correct financial year and period dates, and ensure the XBRL instance is clean before upload. Matching details such as the CRA-2 service request number, the auditor’s membership information and the firm registration data is essential, along with valid signing credentials and, where relevant, the Unique Document Identification Number.
The most effective strategy is to file well before the last week of the year. That reduces the risk of congestion on the portal, avoids avoidable validation errors and gives teams time to handle resubmissions if needed. In that sense, the ministry’s latest move is less a postponement than an opportunity for cleaner compliance planning.
Disclaimer: This article is intended to inform and educate, not to recommend or endorse any financial product, investment or strategy. Please consider your own financial circumstances and seek professional advice where appropriate before making financial decisions.
