This section provides answers to frequently asked questions related to Cost Audit Forms CRA-2 and CRA-4, including filing procedures, due dates, eligibility, required attachments, fees, and digital signature requirements. It also addresses common filing errors and compliance queries to help companies and cost auditors complete their filings accurately through the MCA V3 portal.

Cost Audit forms FAQS

1. What is Form CRA-2?

Form CRA-2 is used to intimate the appointment of a Cost Auditor to the Registrar of Companies (ROC) under Section 148(3) of the Companies Act, 2013 read with Rule 6(2) of the Companies (Cost Records and Audit) Rules, 2014.

2. What is the due date for filing CRA-2?

CRA-2 must be filed within 30 days of the Board of Directors' meeting in which the Cost Auditor is appointed and 180 days of the beginning of the financial year whichever is earlier.

3. Who needs to file CRA-2?

Every company required to maintain cost records and conduct cost audit under Section 148 must file CRA-2 for appointment of a Cost Auditor.

4. Who can be appointed as Cost Auditor?

Only a Cost Accountant in practice or a firm of cost accountants holding a valid certificate of practice can be appointed as Cost Auditor.

5. What are the attachments required with CRA-2?

The following are mandatory attachments:
1. Copy of the Board Resolution appointing the Cost Auditor.
2. Consent letter and certificate from the Cost Auditor confirming eligibility under Section 141.
3. Optional attachments, if any (like covering letter or additional documents).

6. What details are required in CRA-2?

Corporate identity number (CIN) of the company.
Details of the Cost Auditor (Name, Membership number, Address, Email).
Financial year for which audit is conducted.
Date of Board Resolution and appointment.
Category and product/service for cost audit applicability.

7. What are the options available in CRA-2 for appointment of Cost Auditor?

A. Original
B. Filing due to Amalgamation
C. Filing due to Demerger
D. Filing for appointment of auditor due to casual vacancy
E. Filing due to addition of new
F. Others

8. How to file CRA-2 on MCA V3 Portal?

Steps:

1. Log in to MCA V3 Portal.
2. Go to “MCA Services → Company e -filling→ Approval Services ROC/RD/HQ → CRA-2”.
3. Fill required details, attach documents, and validate the form.
4. Digitally sign using DSC of Director/Manager/Company Secretary.
5. Upload and make payment of applicable fees.

9. What are the filing fees for CRA-2?

Fees depend on the nominal share capital of the company as per Companies (Registration Offices and Fees) Rules, 2014.
Example:

Nominal Share Capital Normal Fee (₹)

Up to 1,00,000                200
1,00,001 – 4,99,999       300
5,00,000 – 24,99,999     400
25,00,000 – 99,99,999   500
1,00,00,000 or more       600

10. What is the penalty for delay in filing CRA-2?

Company: ₹100 per day till default continues (Section 450).
Officer in default: Fine up to ₹50,000 or imprisonment up to 6 months or both.

11. Can CRA-2 be revised or resubmitted in V3?

No, it is a Straight Through Process Form.

12. What is the difference between CRA-2 and CRA-4?

Form Purpose:

CRA-2 Intimation of Appointment of Cost Auditor
CRA-4 Filing of Cost Audit Report by the Cost Auditor

13. What if the Cost Auditor resigns or is changed?

If a Cost Auditor resigns or is removed, a new CRA-2 must be filed within 30 days of the new appointment.

14. Who signs CRA-2?

CRA-2 must be digitally signed (DSC) by:
• A Director or Manager, or
• Company Secretary of the company, and
• Certified by a Practising Professional (CA/CS/CMA).

15. Is SRN generated after submission?

Yes. A Service Request Number (SRN) is generated after successful submission, which can be used to track the form status on MCA V3 portal.

16. Common errors while filing CRA-2 in V3

Invalid or expired DSCs.
CIN mismatch between company master data and form.
Date of appointment not matching Board resolution.
Incorrect financial year entry.
Non-upload of Cost Auditor’s consent or resolution.

17. Can a CRA-2 be filed for a term of five years.

No, CRA-2 is a yearly filing form, it cannot be filed for a term of 5 years.

18. Can a user filed CRA-2 for multiple times for Original purpose?

No, A user can file one CRA-2 in case of purpose selected original filing in the form and cannot file multiple CRA-2 for original purpose.

19. What is the category 'others'

Other category can be used for any other reason for filing CRA-2 except the A to E purposes provided in the form.

20. Limit for no. of product and services to be entered in field no. 3(a) and 3(b)

As per existing functionality, there is a limit of 15 entries to be entered in each field i.e. 3(a) and 3(b).

21. I am entering SRN of CRA-2 in Form CRA-4 but it is not getting prefilled.

Please note that the -
 - SRN entered in this field shall be an approved and latest SRN of form CRA-2/23C and associated with the CIN and FCRN provided in field number 1 (a) i.e. “Corporate Identity Number (CIN) or Foreign Company Registration Number (FCRN)”.
-in case multiple CRA-2 forms were filed for the financial year, the SRN of latest filed CRA-2 is provided in this filed.
- purpose selected in CRA-2 must be original appointment.

22. Why is the AGM date mandatory in CRA-4 when the AGM hasn’t been held?

Please note that if you selected field whether extension is granted as yes, then only it is mandatary to give details of AGM and you can file Form CRA-4 within 30 days of AGM without late fee.