Ministry of Corporate Affairs (“MCA”) has issued a notification amending the Companies (Accounts) Rules, 2014. This amendment specifically addresses the filing requirements for the Corporate Social Responsibility (“CSR”) Report.
Effective from the financial year 2020-2021 onwards, every company covered under sub-section (1) to section 135 of the Companies Act, 2013, must furnish the CSR Report in Form CSR-2. This form is to be submitted as an addendum to Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS), as applicable. Additionally, for the financial year 2023-2024, Form CSR-2 should be filed separately on or before 31st December, 2024.
Source: Ministry of Corporate Affairs
