Categories: Companies Act / ROC

Filling of ROC Form CSR – 2 on Reporting on CSR

MCA Form CSR – 2 on reporting on Corporate Social Responsibility

MCA has issued a new FORM CSR-2 for reporting on Corporate Social Responsibility, which must be reported yearly with Form AOC-4 beginning in FY 2021. Because the modifications in AOC-4 have not been implemented for FY 20-21, it will be filed separately by 31-03-2022. The applicability, reporting requirements, and key disclosure requirements are all included in this document.

New FORM CSR-2 on on reporting on Corporate Social Responsibility

The Ministry of Corporate Affairs (MCA) has issued an amendment to the Companies (Accounts) Rules, specifically addressing the filing timeline for Form CSR-2 for the financial year 2023-24. According to the amendment, companies are required to file Form CSR-2 (Corporate Social Responsibility report) by 31st December 2024.

The filing process must be completed after the submission of:

  • Form AOC-4 (Annual Financial Statements), or
  • Form AOC-4-NBFC (Ind AS) for NBFCs, or
  • Form AOC-4 XBRL (for companies mandated to submit in Extensible Business Reporting Language).

This change ensures that companies have sufficient time to report their CSR activities after filing their financial statements for the year.

Rajput Jain & Associates

Rajput Jain & Associates is a Chartered Accountants firm, with it's headquarter situated at New Delhi (the capital of India). The firm has been set up by a group of young, enthusiastic, highly skilled and motivated professionals who have taken experience from top consulting firms and are extensively experienced in their chosen fields has providing a wide array of Accounting, Auditing, Taxation, Assurance and Business advisory services to various clients and their stakeholders. Rajput jain & Associates, a professional firm, offers its clients a full range of services, To serve better and to bring bucket of services under one roof, the firm has merged with it various Chartered Accountancy firms pioneer in diversified fields. We have associates all over India in big cities. All our offices are well equipped with latest technological support with updated reference materials. We have a large team of professionals other than our Core Team members to meet the requirements of our prospective clients including the existing ones. However, considering our commitment towards high quality services to our clients, our team keeps on growing with more and more associates having strong professional background with good exposure in the related areas of responsibility.

Recent Posts

Income Tax Practitioner (ITP) as per New I Tax Act 2025

Income Tax Practitioner (ITP) Registration Process as per New Income Tax Act, 2025 We are going to discuss the Concept… Read More

13 hours ago

Legal Framework of the DPDP Act, 2023

Legal framework: Digital Personal Data Protection Act 2023 The Digital Personal Data Protection (DPDP) Act, 2023 is India's primary law… Read More

3 days ago

Practical Roadmap for complying with India’s DPDP Act 2023

Practical Roadmap for complying with India's Digital Personal Data Protection (DPDP) Act, 2023 Practical roadmap for complying with India's Digital… Read More

3 days ago

Overview on Tax Audit Qualifications in Form 3CA / 3CB

Overview on Tax Audit Qualifications in Form 3CA / 3CB S. No. Qualification Situation Issue / Observation Impact on Tax… Read More

3 days ago

Common Mistakes in Tax Audit u/s 44AB

Common Mistakes in Tax Audit u/s 44AB highlighted several common mistakes, reporting errors, and practical challenges faced by Chartered Accountants… Read More

4 days ago

Recent Amendments to the IBC 2016: What IP’s Need to Know

Recent Amendments to the Insolvency and Bankruptcy Code, 2016: What Insolvency Professionals Need to Know The Insolvency and Bankruptcy Code,… Read More

5 days ago
Call Us Enquire Now