Cost Audit › CRA-4
CRA-4 Filing: Getting Your Cost Audit Report to the MCA
CRA-4 is the final step — filing your cost audit report with the MCA in XBRL format through the V3 portal, within 30 days of receiving it. Miss this window and the daily fees start immediately.
Overview
What Is CRA-4 Filing?
Form CRA-4 is the e-form used to file the cost audit report — along with the company's explanations for any auditor qualifications — with the Ministry of Corporate Affairs. It must be filed within 30 days of the company receiving the CRA-3 report from its cost auditor, and is filed in XBRL format through the MCA's V3 portal.
Who Needs This
Who Needs to File CRA-4
Companies under cost audit
Just received a CRA-3 report
Foreign companies under audit
Multi-plant manufacturers
Filing Mechanics
How and When CRA-4 Must Be Filed
30-Day Deadline
Counted from the date the company receives the CRA-3 report
XBRL via V3 Portal
CRA-4 must be filed in XBRL format through the MCA's V3 portal
Late filing gets expensive fast
Delayed CRA-4 filing attracts an additional fee that accrues per day of delay with no upper cap, on top of potential scrutiny under Sections 148 and 450 of the Companies Act.
Why It Matters
Why Timely, Accurate CRA-4 Filing Matters
Avoid uncapped late fees
The daily additional fee for delayed CRA-4 has no ceiling — timing matters.
XBRL done right
Correct XBRL tagging avoids rejection and re-filing delays.
Clean compliance trail
On-time filing closes out the cost audit cycle cleanly for the year.
Qualification disclosure handled
Any auditor qualifications are disclosed correctly alongside the filing.
MCA-ready records
Acknowledged filings are kept on hand for future inspections or diligence.
Foreign entity filings
Cross-border reporting structures are accounted for in the filing.
How It Works
How We Handle Your CRA-4 Filing
From receiving your CRA-3 report to a filed, acknowledged CRA-4.
Start My CRA-4 FilingCRA-3 report received
We confirm the date of receipt, which starts the 30-day filing clock.
XBRL conversion
The cost audit report is converted and tagged in the required XBRL format.
Qualification disclosures
Any auditor qualifications and management responses are prepared for filing.
Filing on the MCA V3 portal
CRA-4 is submitted through the Ministry's V3 filing system.
Acknowledgment & records
You receive the filed acknowledgment for your statutory records.
Before You Start
Documents Needed for CRA-4 Filing
CRA-3 cost audit report
Company CIN and DIN details
Board resolution reference
Auditor qualification remarks, if any
Sector Coverage
Industries We Serve
Why SSCOIndia
Why Choose SSCOIndia for CRA-4 Filing
ICMAI Cost Accountants
Written compliance position
Fast, no-obligation review
PAN India, foreign entities too
Questions
Frequently Asked Questions
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