Ministry of Corporate Affairs (“MCA”) has notified further amendments to the Companies (Accounts) Rules, 2014, specifically addressing the deadline for filing the Corporate Social Responsibility (‘CSR’) Report.
Companies covered under sub-section (1) to section 135 of the Companies Act, 2013 are mandated to furnish the CSR Report in Form CSR-2. This submission is required to accompany Form AOC-4, AOC-4 XBRL, or AOC-4 NBFC (Ind AS), as an addendum. Additionally, for the financial year 2023-2024, Form CSR-2 was to be filed separately on or before 31st December 2024. However, the deadline has now been extended to 31st March, 2025.
Source: Ministry of Corporate Affairs
