Form CRA-4: Complete Guide to Filing Cost Audit Report with the Central Government
Form CRA-4 is the web form used to furnish the Cost Audit Report to the Central Government, in Extensible Business Reporting Language (XBRL) format. It is governed by Section 148(6) of the Companies Act, 2013 read with Rule 6(6) of the Companies (Cost Records and Audit) Rules, 2014.
Who Should File CRA-4 / When is it Filed
Every company covered under Rule 6(6) of the Cost Records and Audit Rules, 2014 must furnish the Central Government with the Cost Audit Report — along with full information and explanation on every reservation or qualification contained in it — within 30 days from the date of receipt of the report.
Important Checkpoints Before Filing
- Applicant must be registered on the MCA portal before filing
- The company must be registered with MCA and hold a valid, approved CIN/FCRN
- The DSC attached must be registered on the MCA portal against the DIN/DPIN/PAN/Membership number provided
- The signing authority must hold a valid, non-expired, non-revoked DSC and an approved DIN/DPIN or valid PAN/Membership number
- Multiple CRA-4 filings are not permitted for the same financial year unless a previously filed SRN for that year is cancelled
- If field space is insufficient, additional details may be furnished as an optional attachment
Step-by-Step Filing Process
- Login to MCA portal → MCA Services → Company E-Filing → Annual Filing
- Access “Form for filing Cost Audit Report with the Central Government (CRA-4)”
- Enter/search/select CIN/FCRN
- Fill up the application and attach the XBRL-format Cost Audit Report
- Optionally save as draft
- Submit the webform and note the SRN
- Affix DSC
- Upload the DSC-affixed PDF on MCA portal within 15 days of SRN generation
- Pay Fees within 7 days of successful upload (or due date + 2 days, whichever is earlier — otherwise the SRN is cancelled)
- Receive acknowledgement
Signing Requirements
- Digitally signed by an authorised signatory with an approved DIN/DPIN or valid PAN/Membership number
Fee Structure
Normal Fee — Companies with Share Capital
| Nominal Share Capital (INR) | Fee (INR) |
|---|---|
| Less than 1,00,000 | 200 |
| 1,00,000 to 4,99,999 | 300 |
| 5,00,000 to 24,99,999 | 400 |
| 25,00,000 to 99,99,999 | 500 |
| 1,00,00,000 or more | 600 |
Companies without share capital: ₹200 per document Foreign companies: ₹6,000 per document
Additional (Delay) Fee
Event date logic: if an AGM extension was granted (for AGM dates on or after 3 December 2018), the event date is the extended AGM due date or the actual AGM date, whichever is earlier (30-day window). In other cases, the event date is the date of receipt of the cost audit report by the company, or 180 days from the financial year-end, whichever is earlier (30-day window).
| Period of Delay | Additional Fee |
|---|---|
| Up to 30 days | 2× normal fee |
| More than 30 up to 60 days | 4× normal fee |
| More than 60 up to 90 days | 6× normal fee |
| More than 90 up to 180 days | 10× normal fee |
| More than 180 days | 12× normal fee |
Processing Mode
Form CRA-4 is processed in STP mode — taken on record electronically without further processing. There is no provision for resubmission.
Useful Links
Frequently Asked Questions (FAQs)
Q1. What is the filing deadline for CRA-4? Within 30 days from the date of receipt of the cost audit report by the company.
Q2. In what format is the Cost Audit Report filed? In Extensible Business Reporting Language (XBRL) format.
Q3. Can CRA-4 be filed more than once for the same financial year? No, unless a previously filed SRN for that year has been cancelled.
Q4. Is CRA-4 processed automatically? Yes, it is processed in STP mode with no resubmission facility.
Q5. What is the old Companies Act, 1956 eForm equivalent to CRA-4? eForm 65.
Disclaimer
This article is based on the official Instruction Kit for Form CRA-4 published by the Ministry of Corporate Affairs (MCA), Government of India. While every effort has been made to ensure accuracy, the content is intended for general guidance purposes only. MCA forms, rules, and fee structures are subject to change through amendments to the Companies Act, 2013 or notifications issued thereunder.
In case of any inconsistency or doubt, readers are advised to refer to the official MCA access page for CRA-4 and resources available on the MCA website.