The Ministry of Corporate Affairs has notified the Companies (Accounts) Amendment Rules, 2025 to extend the due date for filing Form CSR-2 for FY 2023-24
The Sub Rule (1B) of the Rule 12 of the Companies (Accounts) Rules, 2014 provides that for the financial year 2023-2024, Form CSR-2 shall be filed separately (on or before 31st March, 2025) 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.
The MCA notification dated 19.05.2025 has extended the due date for filing Form CSR-2 for the financial year 2023-2024 from 31.03.2025 to 30.06.2025.
Earlier, the MCA vide Notification dated 31.12.2024 has extended the due date for filing Form CSR-2 for FY 2023-24 to 31.03.2025
MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 19th May, 2025
G.S.R. 317(E).— In exercise of the powers conferred by sub-sections (1) and (3) of section 128, sub-section (3) of section 129, section 133, section 134, sub-section (4) of section 135, sub-section (1) of section 136, section 137 and section 138 read with section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Accounts) Rules, 2014, namely:—
1. Short title and commencement. —
(1) These rules may be called the Companies (Accounts) Amendment Rules, 2025.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Companies (Accounts) Rules, 2014, in rule 12, in sub-rule (1B), in the fourth proviso, for the words, figures and letters “on or before 31st March, 2025”, the words, figures and letters “on or before 30th June, 2025” shall be substituted.
[F. NO. 1/19/2013-CL-V-Part (1)]
BALAMURUGAN D, Jt. Secy.
Note : The principal rules were published in the Gazette of India Extraordinary, Part II, Section 3, Sub-Section (i) vide number G.S.R. 239(E), dated the 31st March, 2014 and w was last amended vide notification number G.S.R. 794(E), dated the 31st December, 2024
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