CRA-4 Filing Due Date FY 2024-25: Complete Guide for Companies

If your company is covered under cost audit rules in India, you’ve probably already heard about the CRA-4 filing requirement. But what exactly is CRA-4, and why is it such a big deal in FY 2024-25?

CRA-4 is the form used to submit the Cost Audit Report to the Ministry of Corporate Affairs (MCA). Every company that falls under Section 148 of the Companies Act, 2013 and is required to maintain cost records and conduct cost audits must file CRA-4 within the prescribed timeline.

For FY 2024-25, the government has made it clear that non-compliance will not be tolerated. In fact, MCA has already started sending notices and reminders to companies that are late in their cost audit compliance. This has created a sense of urgency for CFOs, compliance officers, and directors across India.

In this blog, we’ll explain the CRA-4 filing due date for FY 2024-25, the step-by-step compliance timeline, and why businesses must act fast. And if you’re not sure how to prepare, SSCOIndia.com can manage your CRA-4 filing from start to finish so you don’t miss the deadline.

CRA-4 Filing Due Date FY 2024-25

The CRA-4 filing deadline is directly linked to the cost audit process under the Companies (Cost Records and Audit) Rules, 2014. Let’s break it down:

✅ Step 1: Board Approval of Cost Audit Report (CRA-3)

Once the cost auditor completes the audit, the report (CRA-3) is submitted to the company’s Board of Directors.
The Board must approve this report before it can be filed with MCA.

✅ Step 2: Filing CRA-4 with MCA

The company then files Form CRA-4 with MCA within 30 days from the date of receipt of the cost audit report by the Board.
This is a hard deadline—missing it attracts penalties under Section 450 of the Companies Act, 2013.

📌 CRA-4 Due Date for FY 2024-25

For most companies, the financial year closes on 31st March 2025. That means:

Cost Audit Report (CRA-3) is typically finalized and submitted to the Board by September 2025.
CRA-4 must be filed within 30 days of Board approval.

👉 In practical terms, the CRA-4 due date usually falls between October–November 2025, depending on the internal approval timeline.

Why the Deadline Matters More in 2025

MCA is actively sending compliance notices for CRA-4 filings.
Companies that delay are being flagged for penalty and prosecution risk.
Penalties are not small: companies may face ₹25,000 to ₹5,00,000, and officers in default can be fined up to ₹50,000.

That’s why filing CRA-4 on time is not optional—it’s critical.

💡 Pro Tip: Don’t wait until the last week of the deadline. Cost audit involves multiple stages—data collection, audit, Board approval, and filing. Any delay in one stage can snowball into a missed filing.

This is where SSCOIndia’s compliance team can help you prepare, review, and file CRA-4 smoothly, ensuring zero penalty risk.

Who Needs to File CRA-4? (Applicability)

Not every company in India is required to file CRA-4. The applicability depends on cost audit rules under the Companies (Cost Records and Audit) Rules, 2014, read with Section 148 of the Companies Act, 2013.

Here’s a simple breakdown of who needs to file:

1. Companies Covered under Cost Audit Rules

Manufacturing companies engaged in production of goods listed in Table A & Table B of the Cost Audit Rules.
Service sector companies involved in regulated services like telecom, power, healthcare, and transport.
Even if you’re not a large corporation, if your turnover crosses the defined threshold, you fall under cost audit compliance.

2. Regulated vs. Non-Regulated Sectors

Regulated sectors (like electricity, telecom, railways, healthcare, defense) have stricter applicability.
- Example: If turnover of regulated products/services is ₹25 crore or more, cost audit is mandatory.
Non-regulated sectors (like textiles, automobile parts, FMCG, cement, steel) have a slightly higher limit.
- Example: If overall company turnover is ₹100 crore or more, with individual product/service turnover of ₹35 crore, CRA-4 filing applies.

3. Turnover & Thresholds (FY 2024-25)

For FY 2024-25, the following criteria generally apply:

Companies with overall annual turnover of ₹100 crore or more, and
Companies where individual product or service turnover is ₹35 crore or more (non-regulated), or
Companies in regulated sectors with ₹25 crore turnover in that specific activity.

📌 Keyword-rich takeaway: If you’re searching for CRA-4 applicability FY 2024-25, regulated vs non-regulated cost audit, or cost audit turnover limit, the above rules define exactly whether your company must comply.

⚠️ Important: Even if you’re unsure, it’s better to get a compliance check done early. Many SMEs and mid-size manufacturers in Delhi NCR are receiving MCA notices simply because they underestimated their cost audit applicability.

👉 SSCOIndia specializes in helping companies in Dwarka, Chandni Chowk, Okhla, and Pan-India check applicability, appoint cost auditors, and file CRA-4 before deadlines.

Step-by-Step Process of Filing CRA-4 Online

If your company falls under the cost audit framework, the next step is to file CRA-4 on the MCA portal. Here’s a step-by-step guide:

✅ Step 1: Prepare CRA-3 (Cost Audit Report)

The Cost Auditor completes the audit and issues Form CRA-3 to the company.
The Board of Directors reviews and approves this report in a meeting.
Without CRA-3, CRA-4 cannot be filed.

✅ Step 2: Login to MCA Portal

Visit the official MCA21 portal (www.mca.gov.in).
Use the authorized Director’s/Company Secretary’s login credentials to access compliance forms.
Download the CRA-4 e-form from the portal.

✅ Step 3: Fill in Company & Auditor Details

Enter company CIN, name, and registered office.
Provide Cost Auditor’s membership number, firm details, and audit period.
Mention Board meeting details where CRA-3 was approved.

✅ Step 4: Attach Required Documents

You’ll need to upload the following attachments:

Cost Audit Report (CRA-3) – signed by the Cost Auditor.
Auditor’s Annexure – detailed cost statements and schedules.
Optional attachments – Board resolution, clarifications, or notes (if required).

✅ Step 5: Apply Digital Signature (DSC)

The CRA-4 form must be signed digitally using the DSC of a Director and the Cost Auditor.
This ensures authenticity and legal validity.

✅ Step 6: Upload Form on MCA Portal

Once digitally signed, the form is uploaded via the MCA portal.
Pay the statutory filing fees, which depend on the company’s authorized capital.

✅ Step 7: Acknowledgment & Tracking

After submission, MCA generates a SRN (Service Request Number).
This SRN can be used to track filing status and ensure your CRA-4 is successfully processed.

Why Companies Struggle with CRA-4 Filing

Even though the process looks straightforward, companies often face challenges:

Errors in CRA-3 data mapping → leads to rejection of CRA-4.
Mismatch in turnover/product classification between cost records and financials.
Technical errors on MCA portal (common during peak filing season).
Late approvals by Board causing delays in CRA-4 submission.

And because MCA has been strict in FY 2024-25, late filing attracts penalties and compliance scrutiny.

💡 Pro Tip: Don’t wait till the deadline week. Even a 24-hour delay in uploading CRA-4 after Board approval can invite penalties.

👉 That’s why businesses across Delhi NCR and India are relying on SSCOIndia for end-to-end CRA-4 filing support. From applicability checks to auditor coordination and MCA filing, our experts handle the process while you focus on running your business.

Penalties for Late Filing CRA-4

If you think CRA-4 is “just another compliance,” think again. The Ministry of Corporate Affairs (MCA) has become stricter in FY 2024-25 and is already sending notices to companies that missed their due dates.

📌 Legal Reference: Section 233B of the Companies Act

Under Section 233B of the Companies Act, 2013, every company required to conduct a cost audit must file the cost audit report (CRA-3) and submit CRA-4 to MCA.

Failure to comply results in financial penalties and personal liability for directors and officers.

📌 Penalties for Companies

Fine of ₹25,000 to ₹5,00,000 on the company.
Additional fees per day of delay in filing CRA-4.
- For the first 30 days → ₹100 per day.
- Beyond that → increases with slab-wise MCA penalty structure.

📌 Penalties for Officers in Default (Directors/Company Secretary)

Every responsible officer (like Director, CFO, or CS) may face:
- Fine between ₹10,000 to ₹1,00,000.
- Risk of disqualification if defaults continue.

📌 Risk of MCA Notices & Scrutiny

Late filing often triggers:

Show cause notices from MCA.
Inspection of cost records to check if company is hiding data.
Extra compliance burden in future years.

⚠️ Keyword-rich reminder: If you’re searching for CRA-4 penalty FY 2024-25, cost audit late filing fine, or MCA CRA-4 compliance notices, know that the cost of missing deadlines is far higher than the cost of timely filing.

👉 SSCOIndia helps businesses avoid penalties by ensuring CRA-4 is filed accurately and on time. From Chandni Chowk textile traders to Dwarka manufacturers, our clients get 100% compliance peace of mind.

Common Mistakes in CRA-4 Filing

Even companies that try to comply often make avoidable mistakes while filing CRA-4 on the MCA portal. These mistakes not only cause rejection of forms but also delay compliance, leading to penalties.

Here are the most common pitfalls:

1. Incorrect Auditor Details

Many businesses enter wrong membership numbers or auditor firm codes.
If auditor details don’t match with ICAI-CMA records, MCA rejects CRA-4.
This usually happens when companies rush filing at the last moment.

2. Missing Attachments

CRA-4 requires multiple attachments:

Cost Audit Report (CRA-3) signed by auditor.
Detailed annexures with cost sheets.
Board Resolution approving the report.
Optional supporting documents.

👉 Skipping even one attachment can lead to resubmission notices and late filing penalties.

3. Filing for the Wrong Financial Year

Some companies accidentally upload CRA-4 for the wrong FY.
Example: Instead of CRA-4 FY 2024-25, companies attach FY 2023-24 details.
This causes form rejection and doubles compliance work.

4. Digital Signature Errors

CRA-4 must be signed with the DSC of both a Director and Cost Auditor.
If DSC is expired or mismatched, MCA system won’t accept the form.

5. Delayed Board Approvals

CRA-3 has to be approved by the Board before CRA-4 is filed.
Many companies miss deadlines because Board meetings are delayed.

⚠️ Keyword-rich insight: Most rejections happen due to CRA-4 wrong year filing, missing CRA-3 attachments, or digital signature errors.

💡 Pro Tip: Don’t wait for MCA notices to highlight your mistakes. Get your CRA-4 checked and filed by professionals who do this daily.

👉 At SSCOIndia, we handle CRA-4 filings for businesses across Delhi NCR and India—from regulated service companies to small manufacturers. Our experts ensure:

Correct auditor details.
Complete attachments.
Timely filing without errors.

📢 Strong CTA:
“Worried about CRA-4 penalties or mistakes? Don’t take risks with your business. Let SSCOIndia’s cost audit experts handle your CRA-4 filing while you focus on growth. [Book a Free Consultation Today].”

Why Compliance Is Urgent in 2025 (Govt Notices Update)

The financial year 2024-25 has marked a shift in compliance enforcement by the Ministry of Corporate Affairs (MCA). Unlike earlier years, where leniency was common, this year MCA is actively sending notices to companies that miss CRA-4 filing deadlines.

1. MCA Actively Sending Notices

Many companies—especially small and mid-sized manufacturers—are already reporting email and physical notices from MCA for delayed CRA-4 submissions. Even a short delay is being flagged.

2. Higher Scrutiny on Cost Audit Compliance

With an increasing focus on corporate governance and transparency, cost audit filings are no longer a back-burner task. MCA is cross-verifying:

CRA-1 (Cost Records)
CRA-3 (Cost Audit Report)
CRA-4 (Filing to MCA)

If there is any mismatch, scrutiny notices and penalties are triggered.

3. Risk for Repeat Defaulters

Companies that repeatedly miss cost audit filings face higher fines and loss of credibility. In some cases, MCA may also initiate inspection of books, leading to more compliance costs.

⚠️ Keyword-rich reminder: If you’re searching for CRA-4 government notices 2025, MCA action on late filing, or cost audit compliance India 2025, know that this year’s scrutiny is tighter than ever.

👉 The smartest move for businesses is to act before notices arrive. This is where SSCOIndia helps companies stay ahead of deadlines.

Why Choose SSCOIndia for CRA-4 & Cost Audit Filing?

Filing CRA-4 is not just about uploading a form—it’s about ensuring every cost audit step (CRA-1 to CRA-4) is properly aligned, documented, and compliant with MCA requirements. That’s where SSCOIndia stands out.

✅ Expertise in Cost Audit & CRA-4 Filings

Our team has deep expertise in:

Preparing and maintaining CRA-1 cost records.
Coordinating with cost auditors for CRA-3 reports.
Filing CRA-4 accurately on the MCA portal.
Handling MCA notices and providing legal representations.

✅ Focus on Delhi NCR Businesses

From Chandni Chowk wholesale traders to Dwarka manufacturers and Okhla industrial units, SSCOIndia has been the trusted compliance partner for businesses across Delhi NCR.

✅ End-to-End Filing & Notice Support

We don’t just file forms—we:

Ensure auditor details & attachments are correct.
Handle digital signature errors and MCA portal issues.
Represent your business in case of MCA compliance notices.

📢 Strong CTA:
“Don’t risk penalties or MCA scrutiny. Avoid last-minute stress and file CRA-4 with experts at SSCOIndia. [Book Your Free Consultation Today].”

FAQs (SEO Boost)

❓ What is CRA-4?

CRA-4 is the form filed with the MCA for submission of the Cost Audit Report (CRA-3) prepared by the Cost Auditor. It is a statutory requirement under the Companies Act, 2013.

❓ What is the due date of CRA-4 FY 2024-25?

The CRA-4 due date for FY 2024-25 is within 30 days from the date of receipt of the Cost Audit Report (CRA-3) by the company’s Board of Directors.

❓ What happens if CRA-4 is not filed on time?

If CRA-4 is not filed by the due date:

The company faces penalties of ₹25,000 – ₹5,00,000.
Directors/officers face ₹10,000 – ₹1,00,000 fines.
MCA may issue notices or initiate inspection.

❓ What documents are needed for CRA-4 filing?

CRA-3 Cost Audit Report signed by the auditor.
Board Resolution approving CRA-3.
Annexures with cost records.
Digital Signatures (DSC) of Director & Cost Auditor.

❓ Who files CRA-4: company or cost auditor?

The company is responsible for filing CRA-4 on MCA portal, but it must be digitally signed by both the Director and the Cost Auditor.

Conclusion

The CRA-4 filing due date for FY 2024-25 is a compliance deadline your company cannot afford to miss. With MCA actively sending notices, stricter scrutiny, and high penalties for late filing, the urgency to comply has never been greater.

Remember:

CRA-4 = Legal obligation under Companies Act.
Late filing = Heavy fines + MCA notices.
Correct filing = Peace of mind & compliance safety.

👉 Don’t wait for MCA to knock on your door. Let SSCOIndia handle your CRA-4 filing, cost audit, and end-to-end compliance support so you can focus on growing your business.
Final CTA:
“Deadline approaching? Avoid penalties and stress. Get your CRA-4 filed correctly and on time with SSCOIndia. [Schedule Your Free Consultation Now].”