Ministry of Corporate Affairs vide its notification dated 24th September, 2024 has notified that for the Financial Year 2023 – 2024, Form CSR – 2 shall be filed on or before 31st December, 2024. This CSR-2 return must be filed separately from the AOC-4, which is the annual return form due within 30 days of the company’s annual general meeting (AGM).

Form CSR 2 – Key Features

  • CSR – 2 is required to be filed by those entities which are falling under the provisions of section 135 of the Companies Act, 2013. It requires companies to report details of their CSR initiatives, including projects undertaken, CSR committees, spending, and unspent funds.
  • According to Sub-rule 1A in Rule 12 of Companies (Accounts) Amendment Rules, Every company covered under the provisions of sub-section (1) of section 135 of the Companies Act, 2013, shall furnish a report on Corporate Social Responsibility in Form CSR-2 to the Registrar for the preceding financial year (2020-2021) and onwards as an addendum to Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS).
  • MCA vide its notification dated 11th February 2022 announced that Form CSR-2 shall be filed separately on or before 31st March 2022 for the preceding financial year (2020-2021) after filing Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS).
  • For the financial year 2020-21, the Form CSR-2 is to be filed separately on or before 31st March 2022
  • For the financial year 2021-22 onwards, the Form CSR-2 is to be filed as an addendum to form AOC-4 (due date of AOC-4)
  • For the financial year 2022-23, to be filed on or before 31st March, 2024.

In this notification, the ministry stated, “Provided also that for the financial year 2023-2024, Form CSR-2 shall be filed separately on or before 31st December, 2024 after filing Form No. AOC-4 or Form No. AOC-4-NBFC (Ind AS), as specified in these rules or Form No. AOC-4 XBRL as specified in the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015 as the case may be.

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