Ministry of Corporate Affairs has issued Companies (Accounts) Amendment Rules, 2022
(1) New ROC e-Form CSR-2 has been introduced By MCA.
(2) They shall come into force on the date of their publication in the Official Gazette.
The Ministry of Corporate Affairs Notification dated 11 feb 2022
All the company covered under provisions section 135(1) shall submit a report on CSR in ROC Form CSR-2 to the ROC for last FY 2020-2021 & onwards as an addendum to ROC AOC-4 XBRL or Form AOC-4 or AOC-4 NBFC (Ind AS)
They shall come into force on the date of MCA publication in their Official Gazette. New e-Form CSR-2 introduced by the Ministry of Corporate Affairs has issued Companies (Accounts) Amendment Rules, 2022.
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