The Ministry of Corporate Affairs issued a general circular extending deadlines for filing certain cost audit forms due to delays in the availability of revised forms on the MCA21 portal. The circular waives additional fees for late filing of Form CRA-2, the notice of appointment of a cost auditor, until June 30, 2015. It also waives fees for late filing of Form CRA-4, the cost audit report, until August 31, 2015. This provides relief to companies facing delays in filing due to the revised forms not being available on the portal within the original deadlines.