Relaxation of Additional Fees: CRA 4 filing extension avoids extra fees for delayed cost audit XBRL submissions; later filings attract fees. Filings of CRA-4 for the financial year ended 31.03.2025 made on or before 31.12.2025 will not attract any additional fees due to deployment of the MCA V3 portal; filings after that period will attract all applicable fees, including additional fees, as provided in the Companies (Registration Offices and Fees) Rules, 2014, from the date when such filings were originally due under Rule 6(6) of the Companies (Cost Records and Audit) Rules, 2014.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Relaxation of Additional Fees: CRA 4 filing extension avoids extra fees for delayed cost audit XBRL submissions; later filings attract fees.
Filings of CRA-4 for the financial year ended 31.03.2025 made on or before 31.12.2025 will not attract any additional fees due to deployment of the MCA V3 portal; filings after that period will attract all applicable fees, including additional fees, as provided in the Companies (Registration Offices and Fees) Rules, 2014, from the date when such filings were originally due under Rule 6(6) of the Companies (Cost Records and Audit) Rules, 2014.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.