Form CRA-4
998399
*The price is exclusive of any amount payable to Government/Regulatory Authorities and GST.
Form for filing Cost Audit Report with the Central Government.
Price
700
Services covered :
- Filing the Form
- Preparing documents to be uploaded along with the form
- Uploading the form
Documents Required:
1) Cost Audit Report.
2) Optional attachment if any.
FAQ ()
Question :
What is Form CRA 4 ?
Answer :
On the receipt of the Cost audit report from Cost auditors, the firm needs to submit the same to Central Government in form CRA-4 within 30 days from obtaining the audit report.
Question :
What is due date extension for form CRA 4 ?
Answer :
The earlier deadline of November 30, 2020.
On account of extraordinary disruption caused due to the COVID 19 pandemic, the MCA vide notification dated 01.12.2020 has issued a Circular concerning the period of extension for the Filing of Form CRA-4 ( Cost Audit Report) for the financial year 2019-2020. As per this notification, the Cost Audit Report deadline for FY 2019-2020 has been extended to December 31, 2020,
Question :
Who required to conduct cost record audit ?
Answer :
The following Companies are required to file the Cost Audit Report in Form CRA-4 to Government:
1.Regulated sectors dealing with specified goods/services which overall annual total turnover from all products/services is Rs.50 Crore or more
2.Regulated sectors dealing with specified goods/services which aggregate turnover from the individual product/service is Rs.25 Crore or more
3.Non-regulated sectors dealing with specified goods/services and overall annual total turnover from all products/services is Rs.100 Crore or more
4.Non-regulated sectors dealing with specified goods/services aggregate turnover from the individual product/service is Rs.35 Crore or more
1.Regulated sectors dealing with specified goods/services which overall annual total turnover from all products/services is Rs.50 Crore or more
2.Regulated sectors dealing with specified goods/services which aggregate turnover from the individual product/service is Rs.25 Crore or more
3.Non-regulated sectors dealing with specified goods/services and overall annual total turnover from all products/services is Rs.100 Crore or more
4.Non-regulated sectors dealing with specified goods/services aggregate turnover from the individual product/service is Rs.35 Crore or more
Question :
What is filing fee for form CRA 4 ?
Answer :
Filing fees are based on share capital value as follows.
1) Less than 1,00,000 - INR 200/-.
2) 1,00,000 to 4,99,999 - INR 300/-.
3) 5,00,000 to 24,99,999 - INR 400/-.
4) 25,00,000 or 100,00,000 - INR 500/-.
5) More than 1 Crore - INR 600/-.
1) Less than 1,00,000 - INR 200/-.
2) 1,00,000 to 4,99,999 - INR 300/-.
3) 5,00,000 to 24,99,999 - INR 400/-.
4) 25,00,000 or 100,00,000 - INR 500/-.
5) More than 1 Crore - INR 600/-.
Question :
What is filing fee In case of Indian company not having share capital ?
Answer :
Rupees 200/-
Question :
What is filing fee In case of foreign company ?
Answer :
Rupees 6,000/-
Question :
How much additional fee is charged if delays in filing ?
Answer :
Period of delays
1) up to 30 days - 2 times of normal fee.
2) More than 30 days and up to 60 days - 4 times of normal fee.
3) More than 60 days and up to 90 days - 6 times of normal fee.
4) More than 90 days and up to 180 days - 10 times of normal fee.
5) More than 180 days - 12 times of normal fee.
Note: As per the MCA notification dated 01.12.2020, the companies are exempted from the payment of an additional fee.
1) up to 30 days - 2 times of normal fee.
2) More than 30 days and up to 60 days - 4 times of normal fee.
3) More than 60 days and up to 90 days - 6 times of normal fee.
4) More than 90 days and up to 180 days - 10 times of normal fee.
5) More than 180 days - 12 times of normal fee.
Note: As per the MCA notification dated 01.12.2020, the companies are exempted from the payment of an additional fee.
Question :
What is the procedure for filing of e-form CRA 4 ?
Answer :
The following steps can be used for filing the eForm CRA-4 on the MCA portal.
1.The applicant needs to access the official website of the Ministry of Corporate Affairs (MCA) for Filing of eForm CRA-4. By login to the portal, the applicant can upload the e-form CRA-4.
2.After login to the portal, provide the below-mentioned details:
-Corporate identity number (CIN) or foreign company registration number (FCRN) of the firm
-SRN of 23C or CRA-2 filed for appointment of Cost Auditor
-Details of the financial year for which the report is being filed
-Date of the meeting of the Board of Directors in which Annexure to the cost audit report was approved
-Number of Industries or Service for which the Cost Audit Report is being submitted
-Details of regulated sectors or non-regulated sectors for which the Cost Audit Report is being submitted
-Details of prescribed industries under-regulated sectors/non-regulated sectors for which Cost Audit Report is not applicable
-Details of the cost auditor appointed including, the number of cost auditor, category of cost auditor, membership number, name, and Firm registration number (FRN)
-Date of the board meeting in which cost auditor was appointed
-Type of appointment of cost auditor
-Describe the scope of an audit of the cost auditor, firm or LLP
-Date of receipt of a copy of the cost audit report by the company
-Provide the details of cost auditor’s repost
2.Attach the DSC of the person digitally signing the form. The person digitally signing the form can be any one of the following:
-Director
-Manager
-CEO
-CFO
-The company secretary of the company
-Authorized representative
4.By clicking on the attach button, the required document can be uploaded and click on the pay payment button for making a processing fee.
5.On successful submission of the form CRA-4, the eForm will be processed by the Ministry of Corporate Affairs
1.The applicant needs to access the official website of the Ministry of Corporate Affairs (MCA) for Filing of eForm CRA-4. By login to the portal, the applicant can upload the e-form CRA-4.
2.After login to the portal, provide the below-mentioned details:
-Corporate identity number (CIN) or foreign company registration number (FCRN) of the firm
-SRN of 23C or CRA-2 filed for appointment of Cost Auditor
-Details of the financial year for which the report is being filed
-Date of the meeting of the Board of Directors in which Annexure to the cost audit report was approved
-Number of Industries or Service for which the Cost Audit Report is being submitted
-Details of regulated sectors or non-regulated sectors for which the Cost Audit Report is being submitted
-Details of prescribed industries under-regulated sectors/non-regulated sectors for which Cost Audit Report is not applicable
-Details of the cost auditor appointed including, the number of cost auditor, category of cost auditor, membership number, name, and Firm registration number (FRN)
-Date of the board meeting in which cost auditor was appointed
-Type of appointment of cost auditor
-Describe the scope of an audit of the cost auditor, firm or LLP
-Date of receipt of a copy of the cost audit report by the company
-Provide the details of cost auditor’s repost
2.Attach the DSC of the person digitally signing the form. The person digitally signing the form can be any one of the following:
-Director
-Manager
-CEO
-CFO
-The company secretary of the company
-Authorized representative
4.By clicking on the attach button, the required document can be uploaded and click on the pay payment button for making a processing fee.
5.On successful submission of the form CRA-4, the eForm will be processed by the Ministry of Corporate Affairs
Question :
How to generate challan ?
Answer :
On successful submission, a challan will be generated providing the details of the fees paid by the company to the Ministry. This Challan is an acknowledgement to the applicant that the form CRA-4 has been filed.
When the form CRA-4 is completely processed by the authority, an acknowledgement will be sent to the official mail of the company.
