Relaxation of additional fees and extension of last date of filing of CRA-4 (form for filing of cost audit report) for FY 2019-20 under the Companies Act, 2013



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The Ministry of Corporate Affairs has announced an extension for filing the CRA-4 form, which is used for submitting cost audit reports for the financial year 2019-20. This decision was made due to the significant disruptions caused by the COVID-19 pandemic and in response to feedback from various stakeholders. The new deadline for filing is now December 31, 2020, replacing the previous date of November 30, 2020. All other conditions remain the same.

General Circular No.38/2020 Eoffice File No: 17/52/2020-CL-V GOVERNMENT OF INDIA MINISTRY OF CORPORATE AFFAIRS 5th Floor, A Wing Shastri Bhawan, Dr. R.P. Road, New Delhi Dated:- 01st December, 2020 To All Regional Directors, All Registrars of Companies, All Stakeholders. Subject: Relaxation of additional fees and extension of last date of filing of CRA-4 (form for filing of cost audit report) for FY 2019-20 under the Companies Act, 2013 -reg. Sir/Madam, In continuation
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FAQ :

The new deadline for filing the CRA-4 form for the financial year 2019-20 is December 31, 2020.

The deadline has been extended due to the large-scale disruption caused by the COVID-19 pandemic and representations received from stakeholders.

The form being referred to is the CRA-4, which is used for filing the cost audit report.

No, this extension specifically applies to the financial year 2019-20.

Yes, there has been a relaxation of additional fees associated with the filing.




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Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

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