MCA has granted relaxation from payment of additional fees for filing the Cost Audit Report in XBRL format (Form CRA-4) for the financial year ended 31.03.2025. Companies can file CRA-4 without additional fees up to 31.12.2025 due to requests from stakeholders and the deployment of the new MCA V3 form. However, filings made after this date will attract normal and additional fees as per the Companies (Registration Offices and Fees) Rules, 2014.