Separate Filing of e-form CSR-2 after transition from MCA21 V2 to V3 Portal

MCA allows separate filing of e-form CSR-2 as an independent Form in V3 portal from 14th July 2025 to 15th August , 2025

As it is know that in view of the transition of the MCA21 portal from Version 2 (V2) to Version 3 (V3) and to facilitate a smooth roll out of Annual filing and related e-forms in MCA-21 V3, the Ministry has scheduled a system migration phase during which e-Forms (as per Annexure) will be temporarily unavailable for filing from 18.06.2025 and 13.07.2025 (both dates inclusive).

MCA vide notification G.S.R. 317(E) dated 19th May, 2025 made an amendment in the 4th proviso to Rule 12(1B) of the Companies (Accounts) Rules, 2014 through the Companies (Accounts) Amendment Rules, 2025, effectively allowing for independent filing of e-Form CSR-2.

Also, vide notification G.S.R. 357(E) dated 30th May, 2025, V3 version of Annual filing and related e-Forms, including CSR-2 as an eForm linked to AOC-4, have been notified through the Companies (Accounts) 2nd Amendment Rules, 2025.

In view that the MCA V2 system will be decommissioned w.e.f. 18.06.2025, it has been decided by the MCA that the stakeholders intending to file e-form CSR- 2 as an independent Form with V2 SRN of Form AOC-4/ AOC-4(XBRL)/AOC-4 (NBFC), can file the same in V3 portal from 14th July 2025 to 15th August, 2025.

MCA General Circular No. 2/2025 Click Here >>

• Appeal withdrawn against rejection u/s 12AB as assessee was availing benefit u/s 10(23C)(iiiad)
• When delay not mala fide, right of hearing on merit not to be rejected – ITAT
• Exemption u/s 54 allowed despite failure to deposit in Capital Gains Accounts Scheme
• No addition to be made in hands of assessee solely on basis of uncorroborated loose-sheet
• Claim of Leave Encashment exemption u/s 10(10AA)(ii) dismissed beyond Rs. 3 lakhs