← All guidesAnnual filings

Cost Audit (S.148)

Appoint cost auditor, conduct cost audit, file CRA-4 with MCA

6 steps~185 days start to finishfiles CRA-1files CRA-3files CRA-4
If it’s filed late

MCA charges additional fees that rise with the delay, up to 12 times the normal filing fee. OnCompliance tracks the date and warns you before it costs anything.

See this deadline for your clients →

The steps, in order

1

Appoint Cost Auditor

Board appoints cost auditor on Audit Committee recommendation.

within 14 days
2

File CRA-1 Intimation

Intimate CG of cost auditor appointment within 30 days.

within 30 days · files CRA-1
3

Conduct Cost Audit

Cost auditor conducts audit of cost records.

within 90 days
  • Cost records reviewed
  • Audit in progress
4

Receive Cost Audit Report (CRA-3)

Receive cost audit report from cost auditor.

within 14 days · files CRA-3
5

Prepare CRA-4 XBRL Instance

Generate XBRL-tagged cost audit data (Costing Taxonomy 2019) for CRA-4 filing. Enter cost data, validate against MCA rules, and download the .xml file.

within 7 days
6

File CRA-4 with MCA (XBRL)

File cost audit report in XBRL format with MCA. Attach the XBRL instance document.

within 30 days · files CRA-4

Every guide runs like this in OnCompliance: steps in order, dates in view, paperwork made for you at each step.

Run these steps in OnCompliance →
Related guides
Annual Return FilingFinancial Statements Filing (S.137)Auditor Appointment / RotationSecretarial Audit (S.204)DIN KYC (DIR-3 KYC)