MCA Issues General Circular No. 07/2025 – Relaxation of Additional Fees for Filing CRA-4 (Cost Audit Report in XBRL Format)

The Ministry of Corporate Affairs (MCA) has issued General Circular No. 07/2025, granting relaxation in the payment of additional fees for the filing of Form CRA-4 (Cost Audit Report in XBRL format) for the financial year ended 31st March 2025.

🔹 In response to several representations from stakeholders regarding challenges faced due to the deployment of the new form on the MCA V3 portal, the MCA has decided that any filing of CRA-4 made up to 31st December 2025 will not attract any additional fees.

🔹 Filings made after 31st December 2025 will be subject to payment of fees and additional fees as per the Companies (Registration Offices and Fees) Rules, 2014, effective from the original due date under Rule 6(6) of the Companies (Cost Records and Audit) Rules, 2014.