Cost Audit & CRA Filings
Statutory cost audit with CRA-2 and CRA-4
- 1TestApplicability confirmed.
- 2PrepareRecords and reconciliations.
- 3FileAudit and CRA forms completed.
Share your details. We’ll reply on WhatsApp with the next steps and a checklist.
Pick a plan — the fee is adjusted if you hire us within 30 days.
About Cost Audit & CRA Filings
A clear overview, in simple terms — what it is, why it matters, and how we handle it.
Companies in sectors notified under the Companies (Cost Records and Audit) Rules, 2014 must get their cost records audited by a practising Cost Accountant once they cross the thresholds — ₹50 crore overall turnover with ₹25 crore from covered products in regulated sectors, or ₹100 crore with ₹35 crore in non-regulated sectors. The auditor's appointment is filed in Form CRA-2, and the cost audit report in CRA-4 within 30 days of receiving it.
Cost audit is about the reliability of product and process costs, not the financial statements. Its findings often reveal where margins are lost — yields, wastage, overhead allocation.
We prepare cost records and reconciliations with the financial accounts and coordinate the audit with partner Cost Accountants, then file the CRA forms.
| Regulated sectors | ₹50 crore turnover, ₹25 crore from covered products |
|---|---|
| Non-regulated sectors | ₹100 crore turnover, ₹35 crore from covered products |
| Appointment | CRA-2 within 30 days of board meeting (or 180 days from year start) |
| Report filing | CRA-4 within 30 days of receipt |
| Who audits | Practising Cost Accountant |
Work that the law requires a practising Cost Accountant to sign or represent is delivered through Indus Tax's partner professionals; our team prepares the records, coordinates the filing and stays your single point of contact.
Who this is for
Common scenarios where this service is a good fit.
- Manufacturers in notified sectors
- Companies crossing the thresholds
- Companies with pending CRA filings
What you get
Clear deliverables so you know exactly what's included.
- Applicability check
- Cost records and reconciliations
- Audit coordination
- CRA-2 and CRA-4
Expert review before every submission — not just data entry.
Working notes and reconciliations you can rely on in future notices.
Resident Indians, NRIs, expats and cross-border businesses — all served.
Documents required
A practical checklist. We'll tell you if anything else is needed based on your case.
* This is a base checklist. After a quick pre-check, we may ask for additional items specific to your case.
Process
A simple, trackable workflow — designed to avoid back-and-forth.
Applicability confirmed.
Records and reconciliations.
Audit and CRA forms completed.
Get a quote
We share a clear quote on WhatsApp after a quick checklist pre-check.
- Fixed quote on WhatsApp after a short look at your facts and documents.
- Work that legally needs a practising Cost Accountant is signed by a partner professional; we coordinate it end to end.
- Government fees, if any, are paid at actuals and shown separately.
| Factor | DIY | Indus Tax |
|---|---|---|
| Expert review | ❌ | ✅ |
| Notice risk reduction | ❌ | ✅ |
| Deduction optimisation | ❌ | ✅ |
| Audit-ready records | ❌ | ✅ |
| AIS/26AS reconciliation | ❌ | ✅ |
Share your facts and deadline. We'll reply with the right checklist and a clear quote.
Fee adjusted against our service fee if you go ahead within 30 days.
- Priority CA Call-backSkip the queue — a CA calls you within 30 minutes.₹255
- RecommendedCA Consultation (30 min)Talk one matter through properly with a CA.₹755
- In-depth CA Review (60 min)Documents reviewed before the call, written action plan after.₹1,155
Call-backs run Mon–Sat, 9 AM–6 PM IST. Booked outside these hours? We call you first thing the next working morning.
Compare the 3 plansFrequently asked questions
Answers to the most common questions we get.
Official sources
Indus Tax is a private professional services firm and is not affiliated with any government authority. Rules and fees change — we confirm current positions before filing.
