Your accounts team has a busy filing calendar. Someone forwards a message saying “MCA deadline extended”, and a colleague marks everything for December. Sound familiar? That shortcut is exactly what to avoid with this update.
The reported relief is for CRA-4, the cost audit report in XBRL format, for FY 2025-26. It is not a blanket announcement covering every company form.
According to the reviewed text of MCA General Circular No. 06/2026, dated 27 October 2026, the covered CRA-4 filings made up to 31 December 2026 will not attract additional fees. Useful breathing room—but not a reason to stop checking the details.
Key point: The reported relaxation is without additional fees, not without any fee. The ordinary filing fee is not stated to be waived. Keep the form, financial year and relief date together in your calendar.
At a glance: what the relief actually covers
| Question | Practical answer |
|---|---|
| Which form? | CRA-4 |
| What filing? | Cost Audit Report in XBRL format |
| Which financial year? | FY 2025-26 |
| Relief window? | Filing up to 31 December 2026 without additional fees |
| Are normal fees waived? | The circular does not say so |
| Does every company need CRA-4? | Applicability needs a separate rules check |
The circular carries file number Policy-17/52/2020-CL-V. Its subject concerns additional-fee relaxation and extension of time for CRA-4. Do not detach the date from that specific filing and year.
Two dates belong in your compliance file
Most teams understandably focus on 31 December. But there is a second date to record: your company’s original applicable due date under Rule 6(6) of the Companies (Cost Records and Audit) Rules, 2014.
Why keep both? They answer different questions. The relief-window date identifies when the reported additional-fee relaxation ends. The original due date remains relevant if that window is missed.
The reviewed circular says filings after its currency attract all fees, including additional fees, under the Companies (Registration Offices and Fees) Rules, 2014. Those fees run from the date the filing was actually due under Rule 6(6).
Do not assume the additional-fee clock starts afresh on 1 January 2027. That interpretation could leave management with a misleading picture of the consequences of delay.
A practical example: make the calendar useful
Illustrative scenario—not a real company’s filing history: a company has established that CRA-4 for FY 2025-26 applies and remains outstanding. Its finance manager asks, “Can we just put 31 December in the diary?”
A better working note has four parts:
- Confirm the filing: CRA-4, FY 2025-26—not an annual-return or financial-statement form.
- Record the original due date: establish it from the applicable Rule 6(6) position rather than guessing.
- Plan within the reported window: agree an internal target, a reviewer and a filing owner.
- Explain the consequence of missing it: check fees from the original due date, not merely from 1 January.
No sample fee amount is calculated here. The circular does not supply every company’s original deadline, and a made-up date would make the example look precise without making it reliable.
The useful output is a clear filing plan. It tells management what the relaxation covers, what remains payable and what must still be checked.
TaxQue tip: Use a calendar entry such as “CRA-4 | FY 2025-26 | reported additional-fee relief ends 31 Dec 2026”. Keep the original due date in a separate field. A specific entry beats a vague “MCA extension” reminder.
Keep CRA-4 separate from other MCA work
CRA-4 is a cost audit filing. AOC-4 and MGT-7/MGT-7A belong to the separate, previously covered Circular 05/2026 relief. Do not merge the circulars into one broad assurance.
This circular also does not extend the AGM. Nor does it list the classes of companies required to maintain cost records or obtain a cost audit. Applicability still needs checking under the relevant rules.
Start with “Does this obligation apply to us?” Only then ask how the relaxation affects the filing. Seeing a fee-relief announcement does not itself create—or remove—a company’s cost audit obligation.
A short checklist for the team
- Confirm applicability and keep the basis with the compliance file.
- Check report readiness: identify the status of the cost audit report and XBRL preparation.
- Name an owner: agree who will move the filing forward and who will review it.
- Track both dates: original due date and reported relief-window end.
- Leave review time: do not make the last day your entire preparation plan.
These are practical planning suggestions, not additional legal requirements created by this article. The aim is to use the available window deliberately, rather than discover an unresolved preparation issue at its end.
Watch out: Direct MCA access was unsuccessful during the earlier recheck. The article relies on a reviewed hosted copy matching the file number and operative paragraphs. Confirm the official circular before acting.
FAQs
Is CRA-4 filing completely free until 31 December?
No. The reported relief concerns additional fees. The ordinary filing fee is not stated to be waived.
Does this cover AOC-4, MGT-7 or the AGM?
Do not apply this CRA-4 circular to those tasks. Annual-form relief is separate, and this circular does not extend the AGM.
What happens if the relief window is missed?
The reviewed text refers to all fees, including additional fees, from the original applicable Rule 6(6) due date. Establish that date before estimating consequences.
Does every company need to file CRA-4?
No such conclusion follows from this circular. Check your company’s applicability under the relevant Cost Records and Audit Rules separately.
References
- MCA official circular document link Official ↗: General Circular 06/2026, dated 27 October 2026.
- Ministry of Corporate Affairs Official ↗: official source for checking the circular and applicable rules.
Please verify on the official site: Direct access was unsuccessful; this article retains the reviewed hosted-copy basis. Confirm applicability, the original Rule 6(6) due date and the circular’s terms. Only additional fees are relaxed.
TaxQue tip: Want a second pair of eyes on your next step? Talk to TaxQue about your business’s facts, without assuming a headline answers every question. info@taxque.in | 9311256088 | taxque.in.
