Cost Audit (S.148)
Appoint cost auditor, conduct cost audit, file CRA-4 with MCA. Cost Audit (S.148) takes 6 steps over about 185 days and is filed with the ROC on CRA-1, CRA-3 and CRA-4.
Last updated: 10 August 2026
What 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.
What is the timeline for Cost Audit (S.148)?
6 steps over about 185 days, filing CRA-1, CRA-3 and CRA-4 with the ROC. Each deadline below runs from the step before it.
| # | Step | Form filed | Deadline |
|---|---|---|---|
| 1 | Appoint Cost Auditor | None | within 14 days |
| 2 | File CRA-1 Intimation | CRA-1 | within 30 days |
| 3 | Conduct Cost Audit | None | within 90 days |
| 4 | Receive Cost Audit Report (CRA-3) | CRA-3 | within 14 days |
| 5 | Prepare CRA-4 XBRL Instance | None | within 7 days |
| 6 | File CRA-4 with MCA (XBRL) | CRA-4 | within 30 days |
What are the steps, in order?
The 6 steps below run in order; the day counts show how long each one allows.
Appoint Cost Auditor
Board appoints cost auditor on Audit Committee recommendation.
File CRA-1 Intimation
Intimate CG of cost auditor appointment within 30 days.
Conduct Cost Audit
Cost auditor conducts audit of cost records.
- Cost records reviewed
- Audit in progress
Receive Cost Audit Report (CRA-3)
Receive cost audit report from cost auditor.
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.
File CRA-4 with MCA (XBRL)
File cost audit report in XBRL format with MCA. Attach the XBRL instance document.
Every guide runs like this in OnCompliance: steps in order, dates in view, paperwork made for you at each step.
Common questions
How long does Cost Audit (S.148) take?
About 185 days across 6 steps. The first step is: Appoint Cost Auditor.
Which MCA forms are filed for Cost Audit (S.148)?
CRA-1, CRA-3 and CRA-4.
What does it cost if CRA-1, CRA-3 and CRA-4 are filed late?
MCA charges additional fees that rise with the delay, up to 12 times the normal filing fee.
Can OnCompliance run Cost Audit (S.148) for me?
Yes. OnCompliance runs the same steps in order, dates in view, with the paperwork made for you at each step.