{"id":22194,"date":"2022-04-08T16:45:49","date_gmt":"2022-04-08T11:15:49","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=22194"},"modified":"2024-09-25T14:39:06","modified_gmt":"2024-09-25T09:09:06","slug":"mca-form-csr-2-on-reporting-on-csr","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/mca-form-csr-2-on-reporting-on-csr\/","title":{"rendered":"Filling of ROC Form CSR \u2013 2 on Reporting on CSR"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6abe8921be6e9\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6abe8921be6e9\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/mca-form-csr-2-on-reporting-on-csr\/#MCA_Form_CSR_%E2%80%93_2_on_reporting_on_Corporate_Social_Responsibility\" >MCA Form CSR \u2013 2 on reporting on Corporate Social Responsibility<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/mca-form-csr-2-on-reporting-on-csr\/#New_FORM_CSR-2_on_on_reporting_on_Corporate_Social_Responsibility\" >New FORM CSR-2 on on reporting on Corporate Social Responsibility<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"MCA_Form_CSR_%E2%80%93_2_on_reporting_on_Corporate_Social_Responsibility\"><\/span><strong>MCA Form CSR \u2013 2 on reporting on Corporate Social Responsibility<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-22204\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/04\/MCA-Form-CSR-\u2013-2-on-reporting-on-CSR-2.jpg\" alt=\"MCA Form CSR \u2013 2 on reporting on CSR 2\" width=\"1077\" height=\"548\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/04\/MCA-Form-CSR-\u2013-2-on-reporting-on-CSR-2.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/04\/MCA-Form-CSR-\u2013-2-on-reporting-on-CSR-2-300x153.jpg 300w\" sizes=\"auto, (max-width: 1077px) 100vw, 1077px\" \/><\/p>\n<p><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.caindelhiindia.com\/blog\/mca-notifies-companies-on-dematerialisation-compliance\/\">MCA<\/a><\/span> 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.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-22195\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/04\/FORM-CSR-2-MCA-1-1_page-0001.jpg\" alt=\"\" width=\"1241\" height=\"1400\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/04\/FORM-CSR-2-MCA-1-1_page-0001.jpg 1241w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/04\/FORM-CSR-2-MCA-1-1_page-0001-266x300.jpg 266w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/04\/FORM-CSR-2-MCA-1-1_page-0001-908x1024.jpg 908w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/04\/FORM-CSR-2-MCA-1-1_page-0001-768x866.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/04\/FORM-CSR-2-MCA-1-1_page-0001-800x902.jpg 800w\" sizes=\"auto, (max-width: 1241px) 100vw, 1241px\" \/> <img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-22196\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/04\/FORM-CSR-2-MCA-1-1_page-0002.jpg\" alt=\"\" width=\"1241\" height=\"1005\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/04\/FORM-CSR-2-MCA-1-1_page-0002.jpg 1241w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/04\/FORM-CSR-2-MCA-1-1_page-0002-300x243.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/04\/FORM-CSR-2-MCA-1-1_page-0002-1024x829.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/04\/FORM-CSR-2-MCA-1-1_page-0002-768x622.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/04\/FORM-CSR-2-MCA-1-1_page-0002-800x648.jpg 800w\" sizes=\"auto, (max-width: 1241px) 100vw, 1241px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"New_FORM_CSR-2_on_on_reporting_on_Corporate_Social_Responsibility\"><\/span><a href=\"https:\/\/carajput.com\/publications\/new-form-csr-2-on-on-reporting-on-corporate-social-responsibility.pdf\"><span style=\"color: #000080;\"><strong>New FORM CSR-2 on on reporting on Corporate Social Responsibility<\/strong><\/span><\/a><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>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 <strong>31st December 2024<\/strong>.<\/p>\n<p>The filing process must be completed <strong>after<\/strong> the submission of:<\/p>\n<ul>\n<li>Form AOC-4 (Annual Financial Statements), or<\/li>\n<li>Form AOC-4-NBFC (Ind AS) for NBFCs, or<\/li>\n<li>Form AOC-4 XBRL (for companies mandated to submit in Extensible Business Reporting Language).<\/li>\n<\/ul>\n<p>This change ensures that companies have sufficient time to report their CSR activities after filing their financial statements for the year.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>MCA Form CSR \u2013 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. &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[2793],"class_list":["post-22194","post","type-post","status-publish","format-standard","hentry","category-companies-act-roc","tag-corporate-social-responsibility-csr"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"MCA Form CSR \u2013 2 on Reporting on CSR, Form CSR \u2013 2 on reporting, MCA Form CSR \u2013 2, Reporting on CSR, Corporate Social Responsibility, ROC Form CSR -2,\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Rajput Jain &amp; Associates\"\/>\n\t<meta name=\"keywords\" content=\"corporate social responsibility 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