MCA extends deadline for filing Form CSR-2 for FY 2023-2024 to 31st December, 2024
Form CSR-2 to be filed separately for financial year 2023-2024, on or before 31st December, 2024 after filing Form No. AOC-4. The Companies (Accounts) Amendment Rules, 2024
Rule 12 of the Companies (Accounts) Rules, 2014 deals with filing of financial statements and fees to be paid thereon. Sub Rule 11B of the said Rules provide that every company covered under the provisions of Corporate Social responsibility under the provisions of sub-section (1) to section 135 shall furnish a report on Corporate Social Responsibility in Form CSR-2 to the Registrar of Companies for the preceding financial (2020-21 and onwards) for as an addendum to Financial Statements in Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS), as the case may be.
By the Companies (Accounts) Amendment Rules, 2023, it was provided that for the financial year 2022-2023, Form CSR-2 shall be filed separately on or before 31st March, 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 the case may be.
However, the MCA has by notification dated 24.09.2024 has amended the Companies (Accounts) Rules, 2014 to provide 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), or Form No. AOC-4 XBRL as the case may be.
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