MCA Form Guide
CRA-2 — Cost Audit Report
Quick answer: The cost audit report filed by the Cost Auditor with the Central Government after completing the cost audit. Includes product-wise/service-wise cost data. Within 180 days from the close of the financial year — by September 27 for a March year-end company. ₹100/day on the company. The Cost Auditor faces ₹1,000/day (min ₹25,000) for delay in submitting the report to the company.
Quick answer
This is the kind of filing that sits inside the yearly compliance rhythm. A practical approach is to prepare the support pack once, then reuse it for the next cycle. Companies subject to cost audit under Companies (Cost Records and Audit) Rules 2014. The Cost Auditor files this report. For most founders, the fastest way to stay compliant is to map the filing trigger, gather the documents once, and then submit with the correct digital sign-off.
Who must file
Companies subject to cost audit under Companies (Cost Records and Audit) Rules 2014. The Cost Auditor files this report.
When to file
Within 180 days from the close of the financial year — by September 27 for a March year-end company.
Penalty note
₹100/day on the company. The Cost Auditor faces ₹1,000/day (min ₹25,000) for delay in submitting the report to the company.
Filing portal
MCA portal at the official government filing system.
Evidence checklist
Financial statements, board approvals, and prior-year records usually matter most here.
How to file
- 1
Confirm whether CRA-2 is the correct filing for the event you are handling and that it matches the annual filing trigger.
- 2
Collect the supporting records that match CRA-2: Financial statements, board approvals, and prior-year records usually matter most here.
- 3
Prepare the form in the MCA portal, validate the entries against the company records, and make any final corrections before signing.
- 4
Upload the signed form, pay the applicable fee, and save the SRN and acknowledgement for audit tracking.
- 5
Store the filing evidence with your statutory records so the next cycle is faster and easier to review.
What this form is used for
The cost audit report filed by the Cost Auditor with the Central Government after completing the cost audit. Includes product-wise/service-wise cost data. This is the kind of filing that sits inside the yearly compliance rhythm. A practical approach is to prepare the support pack once, then reuse it for the next cycle. The purpose is usually either annual disclosure, a one-off event filing, or a statutory update tied to corporate records or regulatory reporting.
FAQ and compliance context
Who usually files CRA-2?
Companies subject to cost audit under Companies (Cost Records and Audit) Rules 2014. The Cost Auditor files this report.
What is the deadline for CRA-2?
Within 180 days from the close of the financial year — by September 27 for a March year-end company.
What happens if CRA-2 is filed late?
₹100/day on the company. The Cost Auditor faces ₹1,000/day (min ₹25,000) for delay in submitting the report to the company.
Can the filing be tracked after submission?
Yes. Keep the SRN, acknowledgement, and final uploaded PDF in your records for audit and ROC follow-up.
Is CRA-2 a one-time or recurring filing?
This is a recurring filing — it must be filed every year (or every half-year / quarter, as specified) as long as the company remains in existence and meets the applicability criteria.
Which law or rule requires CRA-2?
Section 148(6), Companies Act 2013; Rule 6(5), Companies (Cost Records and Audit) Rules 2014
Why this one matters
If the due date is tied to the AGM, plan backward from the board calendar so the filings do not bunch up at the end.
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