CRA-4 Filing Guide for 2025: Final Step in Cost Audit Compliance

Introduction

In India’s increasingly regulated corporate environment, cost audit compliance has evolved from being a mere statutory obligation to a cornerstone of good governance, cost transparency, and informed pricing decisions. The Companies Act, 2013, along with the Companies (Cost Records and Audit) Rules, 2014, mandates that certain companies must maintain cost records and submit them to the government through a structured audit cycle.

If your company falls under the scope of cost audit applicability — be it in manufacturing, infrastructure, energy, telecom, or even regulated service sectors — CRA-4 is the final and most important step in that cycle.

After filing CRA-2 to appoint your cost auditor, and CRA-3 to submit the detailed audit report, CRA-4 ensures that your report is officially acknowledged by the Ministry of Corporate Affairs (MCA). Think of CRA-4 as the final seal of compliance that validates your cost audit process for FY 2024–25.

This guide is designed specifically for:

Companies covered under cost audit provisions
Cost Accountants & Audit Professionals responsible for compliance
CFOs and finance managers who manage statutory filings
Company Secretaries coordinating MCA filings

We’ll walk you through every important detail — from what CRA-4 is, why it matters, timelines, documentation, filing steps, and penalties — all explained in simple, practical terms to help you avoid delays, late fees, or non-compliance notices.

Whether you're filing for the first time or want a compliance-ready checklist, this is your go-to resource for understanding CRA-4 filing in India for the financial year 2024–25.

What is CRA-4 and Why is It Important?

CRA-4 is the final e-form under cost audit compliance that companies must submit to the Registrar of Companies (ROC) through the MCA portal. This form is filed after the cost audit is completed and the Cost Audit Report (CRA-3) has been duly approved by the Board of Directors.

While CRA-3 contains the full audit observations, production data, profitability details, and cost structures, CRA-4 acts as the official mechanism for the government to receive and record this report digitally.

🏛️ Legal Framework

CRA-4 filing is governed by:

Section 148 of the Companies Act, 2013
Rule 6(6) of the Companies (Cost Records and Audit) Rules, 2014

These provisions clearly mandate that companies covered under cost audit requirements must submit the cost auditor’s report (CRA-3) along with prescribed annexures and explanations via Form CRA-4 to the MCA within 30 days of receipt of the audit report by the company.

In other words, CRA-4 is the statutory submission gateway that confirms your organization has completed the entire cost audit cycle in a timely and compliant manner.

🔐 Why CRA-4 Filing is So Critical

Let’s look at why this form is more than just another formality:

Official Record of Compliance
The MCA only recognizes CRA-3 as valid when submitted through CRA-4. Without it, your company technically hasn’t completed its audit.
Avoiding Penalties & Legal Risk
Non-filing or delayed submission of CRA-4 invites steep penalties — ₹100/day — both for the company and the cost auditor, with no cap on the penalty. It also risks regulatory scrutiny and reputational damage.
Transparency & Reporting
CRA-4 helps regulators monitor production costs, resource usage, and price structures in key sectors — particularly those under price control or subsidy.
Enabler for Accurate Decision-Making
For stakeholders, the cost audit submitted via CRA-4 offers insights into operational efficiency, loss-making units, and cost-saving opportunities — especially relevant during fund-raising or restructuring.
Mandatory for Certain Approvals
CRA-4 compliance is often reviewed during mergers, demergers, public issue approvals, and when applying for government subsidies or price caps in regulated sectors.

In the next section, we’ll cover who exactly needs to file CRA-4, based on sector, turnover, and filing history. If your company is required to maintain cost records and has filed CRA-2 and CRA-3, then CRA-4 is not optional.

➡️ Stay compliant and avoid delays. Need help with cost audit planning and CRA-4 submission? Our experts at SSCOIndia can guide you through every step.

Who Needs to File CRA-4?

Filing CRA-4 is not optional if your company falls under the cost audit applicability rules laid out in CRA-1 and has already proceeded with CRA-2 (appointment of cost auditor) and CRA-3 (cost audit report submission). Let’s break it down for clarity.

✅ Cost Audit Applicability as per CRA-1

Under the Companies (Cost Records and Audit) Rules, 2014, certain classes of companies are required to maintain cost records and undergo cost audit based on their industry, revenue, and turnover composition.

As per CRA-1, cost audit is applicable if:

Your company operates in regulated sectors like electricity, petroleum, pharmaceuticals, telecom, fertilisers, or medical devices and has overall turnover > ₹50 crore, and aggregate turnover from regulated products > ₹25 crore.
Or you operate in non-regulated sectors (like automotive, cement, textiles, sugar, paints, etc.) and have overall turnover > ₹100 crore, and product-specific turnover > ₹35 crore.

This applicability check must be done every financial year. If your company meets these criteria for FY 2024–25, then CRA-4 filing becomes mandatory after CRA-3 submission.

🧾 Companies Who Filed CRA-2 and CRA-3

CRA-4 is only applicable to companies that have:

Filed CRA-2 – This form is submitted to inform the MCA about the appointment of a cost auditor within 180 days of the financial year’s start.
Filed CRA-3 – This includes the detailed cost audit report, auditor’s observations, and all annexures. Once the Board of Directors has approved the CRA-3, it must be shared with the cost auditor for submission through CRA-4.

In short, if CRA-2 and CRA-3 are on record, CRA-4 is the next and final compliance step.

🏭 Sectors Impacted by CRA-4 Filing

Below are some key industries where CRA-4 filing is most common:

Regulated Sectors	Non-Regulated Sectors
Electricity Generation & Supply	Cement Manufacturing
Petroleum Products	Automobile Components
Fertilizers	Steel and Iron
Pharmaceuticals	Textiles and Apparels
Telecommunication Services	Sugar and Processed Foods
Medical Devices	Paints, Inks, and Dyes

Companies in these sectors are often under scrutiny for pricing and cost competitiveness, making cost audit compliance — including CRA-4 — crucial for transparent operations.

👉 Pro Tip: Even foreign subsidiaries, multinationals, and listed Indian companies operating in these sectors must adhere to CRA-4 filing if they meet the thresholds.

If you're unsure whether your company falls under these rules, SSCOIndia can help you conduct a quick cost audit applicability review based on CRA-1 thresholds.

4. CRA-4 Filing Due Dates for FY 2024–25

Staying on top of compliance timelines is critical. Missing the CRA-4 deadline can lead to daily penalties — and worse, regulatory scrutiny from the Ministry of Corporate Affairs.

Let’s understand the timeline:

📅 From Financial Year End to CRA-4 Filing

Here’s the standard workflow leading up to CRA-4:

Financial Year Ends – March 31, 2025
Board Approves CRA-3 Report – Within 180 days (by September 27, 2025)
CRA-3 Shared with Auditor – Immediately after Board Approval
CRA-4 Filing Deadline – Within 30 days from receipt of the CRA-3 by the company

🕒 CRA-4 Filing Deadline: FY 2024–25

The final CRA-4 form must be filed with MCA within 30 days from the date the company receives the signed audit report from the cost auditor (CRA-3). Typically, this aligns closely with Q2 of the following financial year.

Let’s simplify with an example.

Event	Deadline / Example Date
End of FY 2024–25	31 March 2025
CRA-3 Finalized & Approved	e.g., 10 September 2025
CRA-4 Filing Deadline	10 October 2025 (30 days from CRA-3)

📌 Important: Even if you delay your CRA-3 approval, CRA-4 must still be filed within 30 days from the receipt of audit report by the company. There’s no provision for extension unless justified under exceptional circumstances.

⚠️ Penalties for Late Filing

CRA-4 late submission attracts the following penalties:

₹100 per day of delay — applicable both to the company and the cost auditor
No upper limit on total penalty
MCA may issue notices or alerts on the company’s compliance portal, affecting its public reputation

This makes timely CRA-4 filing not just a responsibility, but a compliance necessity.

💡 Need help tracking your company’s cost audit deadlines? SSCOIndia provides a CRA compliance calendar and end-to-end support — from CRA-2 appointment to CRA-4 filing.

👉 Book your free consultation now

Documents & Information Required for CRA-4 Filing

When it comes to CRA-4 filing, preparation is everything. Submitting the final cost audit report (CRA-3) to the Ministry of Corporate Affairs (MCA) via CRA-4 demands precision, validated digital signatures, and proper document structure.

Below is your definitive checklist to ensure a smooth CRA-4 submission without delays or resubmission errors.

📄 CRA-4 Filing Checklist

Here are the essential documents and details every company must gather before starting the CRA-4 e-form filing process:

✅ CRA-3 (Cost Audit Report)
The signed audit report in the prescribed format by the cost auditor, including:

Form CRA-3 in PDF/XBRL format
Auditor's observations and suggestions
Annexures: Part-A to Part-D as per cost audit rules

✅ Board Resolution Copy
A certified true copy of the Board resolution approving the cost audit report. This must clearly mention:

Date of board meeting
Names of directors present
Resolution number and purpose
Authorization for digital submission

✅ Company Identification Details

CIN (Corporate Identification Number)
Registered office address
Email ID (as per MCA records)

✅ Cost Auditor Details

Membership number of cost auditor
Firm registration number (FRN)
PAN of auditor
Date of cost audit completion

✅ Digital Signature Certificate (DSC)

DSC of a Director or Company Secretary who is authorized to sign
DSC of Cost Auditor (Class 2 or Class 3)

Ensure that your DSCs are:

Valid (not expired)
Registered on MCA portal
Mapped to correct DIN or PAN

✅ Other Supporting Documents

Proof of submission of CRA-2 (optional but recommended)
Notes to accounts or explanations (if required)

💡 Pro Tip: File names should not contain special characters or spaces. Convert all files to PDF (max 2MB per file) for seamless upload on MCA21 portal.

Having these documents ready in advance helps avoid pre-scrutiny errors and failed filings — both of which delay the SRN (Service Request Number) generation.

If your company needs assistance in compiling or verifying documents before submission, the compliance team at SSCOIndia is always ready to help.

Step-by-Step CRA-4 Filing Process on MCA Portal

Once your documents are in order, the actual process of CRA-4 e-form submission is relatively straightforward — provided you follow each step carefully.

Here’s a step-by-step breakdown of how to file CRA-4 for FY 2024–25 on the MCA21 portal.

🖥️ Step 1: Log In to the MCA Portal

Visit the official MCA21 website
Log in using your registered company login ID and password
Ensure the DSC token is plugged into your system

📥 Step 2: Download CRA-4 Form

Navigate to “MCA Services” → “Company Forms Download”
Download the latest version of CRA-4 (XBRL or PDF format) compatible with your company’s reporting method

🧾 Step 3: Fill CRA-4 Form Offline

Using the e-form utility:

Fill company details (CIN auto-populates data)
Add cost auditor details
Input audit report date, board approval date
Upload CRA-3 file and Board Resolution
Validate form using built-in tool

🖊️ Step 4: Digital Signature

Attach DSC of Director/Company Secretary
Attach DSC of Cost Auditor
Use DSC Management Utility to avoid Java-based errors

🔐 Both DSCs must be registered on MCA portal with accurate PAN or DIN mappings. If not, the system will reject the form at the pre-scrutiny stage.

✅ Step 5: Pre-Scrutiny Check

Once filled and digitally signed:

Click on “Check Form”
Then run Pre-scrutiny
System will confirm form readiness for upload

Pre-scrutiny errors are typically caused by:

Mismatched CIN
Expired DSC
File name issues or unsupported attachments

☁️ Step 6: Upload CRA-4

Go back to MCA portal → “Upload e-Forms”
Select CRA-4
Browse and select the signed form
Hit “Submit”

💡 If everything is in order, the portal will accept the form and display a green success message.

🔢 Step 7: SRN Generation & Acknowledgement

After submission:

You will receive a Service Request Number (SRN)
SRN confirms that CRA-4 has been submitted successfully
Download the Acknowledgement PDF for records

Keep this SRN safe, as it is essential for future reference, queries, or MCA inspections.

🧾 Final Tip:

Always file before the deadline (within 30 days of receiving CRA-3) to avoid ₹100/day penalties and non-compliance notices.

🔍 Not sure how to fill or sign CRA-4? Let SSCOIndia’s MCA filing experts handle your cost audit lifecycle — from CRA-1 to CRA-4 — with complete documentation and digital filing support.

📞 Book a free call now →

Penalties for Non-Compliance with CRA-4 Filing

Filing CRA-4 is not just a procedural step — it's a statutory obligation under the Companies (Cost Records and Audit) Rules, 2014. Failing to submit this e-form in time or submitting incorrect information can expose both companies and cost auditors to serious penalties.

Let’s look at the penalty structure and risks involved.

💸 Late Filing Fees for Companies

As per MCA rules:

If CRA-4 is filed after the due date, the company must pay ₹100 per day of delay.
The penalty starts immediately after the 30-day deadline from the date of receipt of the cost audit report.

👉 No maximum cap exists for late filing. The amount keeps increasing each day the filing is delayed.

So, for instance:

A 60-day delay results in a ₹6,000 penalty.
A 3-month delay means ₹9,000 and counting.

🧾 Penalties for Cost Auditors

Cost auditors aren’t exempt either:

If the auditor delays submitting CRA-3 to the company, they may be held liable under Section 233B of the Companies Act.
MCA can initiate disciplinary action, impacting their credibility and future audits.

⚠️ Risk of MCA Scrutiny

Non-compliance often flags companies for further inspection. Consequences may include:

Show-cause notices from MCA
Disqualification of directors under Section 164
Difficulty in filing other forms (e.g., AOC-4, MGT-7)
Negative impact during mergers, acquisitions, or funding rounds

💡 Don't let a missed filing derail your compliance standing. Timely CRA-4 submission protects your company from legal and reputational risks.

Expert Filing Tips to Avoid CRA-4 Mistakes

Avoiding penalties and scrutiny is easier than you think — it starts with early planning and awareness. Here are some pro tips to help companies and cost auditors streamline their CRA-4 filing process in 2025.

🗓️ Start Early with CRA-2 Appointment

File CRA-2 (Cost Auditor Appointment) well within 180 days of the financial year start.
Early appointment gives auditors time to complete CRA-3, and companies time to file CRA-4.

📁 Keep Documents Organized

Maintain a folder with all supporting files like CRA-3, board resolution, PAN, DSCs, etc.
Keep filenames short and free of special characters (e.g., CRA3_SSCO2025.pdf)

🔐 Avoid Expired DSCs or Invalid Signatures

Ensure both the company and auditor’s Digital Signature Certificates (DSC) are valid.
Use Class 3 DSCs and test them on MCA portal before filing.
Register new DSCs early — don’t wait until the last day.

📋 Validate & Pre-Scrutinize Forms

Use MCA’s “Check Form” and “Pre-Scrutiny” features before uploading.
It catches mismatched fields or missing attachments before the system rejects your submission.

⚠️ Common CRA-4 Mistakes to Avoid

Uploading CRA-3 with incorrect annexure formatting

Forgetting to attach the board resolution

Filing CRA-4 before CRA-3 is approved by the board

How SSCOIndia Can Help with CRA-4 Filing

At SSCOIndia, we know how overwhelming cost audit compliance can be — especially with strict timelines and evolving MCA rules. That’s why we offer end-to-end support for CRA-2, CRA-3, and CRA-4 filing for Indian companies across all sectors.

💼 Our CRA-4 Filing Services Include:

✅ Document Collection & Validation
We help your finance team gather the right files and formats with zero confusion.

✅ Expert Form Filling
CRA-4 and CRA-3 forms are prepared by experienced professionals to minimize errors.

✅ DSC Setup & MCA Filing
We handle digital signing, registration, and uploading of your CRA-4 on MCA portal.

✅ Board Resolution Drafting
If your board has not approved the audit report yet, we draft a compliant board resolution for quick approval.

✅ Live Tracking & SRN Status
Once filed, we track SRN acknowledgment and follow up if MCA needs clarifications.

📞 Book Your Free Consultation Today

Whether you’re a manufacturing company, a service provider, or a listed entity subject to cost audit — we’ve got you covered.

👉 Click here to book a FREE CRA-4 consultation with SSCOIndia’s experts

Our team is ready to take the stress off your plate — so you can focus on running your business while we ensure compliance.

Conclusion: Ensure Smooth Cost Audit Closure with CRA-4 Filing

CRA-4 filing isn’t just a final checkbox in the cost audit process — it’s your company’s official declaration of audit compliance to the Government of India. With strict deadlines, high penalties, and legal accountability, there’s no room for error.

But you don’t have to navigate this alone.

📌 Whether you need help with understanding MCA forms, drafting board resolutions, or uploading documents with valid DSCs — SSCOIndia is your trusted partner for cost audit compliance in 2025.

👉 Don’t wait until the deadline.
Book a consultation with SSCOIndia now →
Ensure your CRA-4 filing is timely, correct, and penalty-free.

The following blogs naturally throughout the content for SEO & session duration improvement:

CRA-3 Cost Audit Report Filing India
Link from CRA-4 Step-by-Step section (mention CRA-3 as a mandatory attachment).
Penalties for Non-Compliance with Cost Audit Rules
Link from the "Penalties for Non-Compliance" section.
Cost Audit Applicability for 2025 in India
Link from "Who Needs to File CRA-4?" to highlight which companies are covered.