On Dec. 31, 2024, IND MCA published the Companies (accounts) second amendment rules, 2024, amending rule 12(1B) of the Companies (accounts) rules, 2014 above.
The amendment extends the deadline for filing form CSR-2 for the financial year 2023-2024, allowing companies to submit form CSR-2 on or before Mar. 31, 2025 after filing of form no. AOC-4 or AOC-4 NBFC (Ind-AS) or AOC-4 XBRL, as the case may be.
The amendment is effective from the date of publication in the gazette, Dec. 31, 2024.
On Jun. 2, IND MCA issued amendments re form filing.
IND MCA published Companies (accounts) second amendment rules, 2023 in gazette.
Follows IND MCA Mar. 2022 re companies accounts rules amendments, see #133984.
Document dated Jun. 2, 2023, received from IND MCA Jun. 14, summarized Jun. 15.
Amendments
Inserted proviso in rule 12, in sub-rule (1B) of the Companies (accounts) rules, 2014.
States that for the financial year 2022-2023, form CSR-2 shall be filed separately on or before Mar. 31, 2024 after filing form no. AOC-4 or form no. AOC-4-NBFC.
Effectiveness
Comes into force on the date of their publication in the official gazette, May 31, 2023.
Sep. 2024 Further Amendments
On Sep. 25, 2024, IND MCA published the Companies (accounts) amendment rules, 2024, further amending rule 12(1B) of the Companies (accounts) rules, 2014 above.
The amendment rules add a proviso to rule 12(1B), so as to specify the procedure for filling corporate social responsibility (CSR) returns for the financial year 2023-2024.
Form CSR-2 shall be filed separately on or before Dec. 31, 2024 after filing form no. AOC-4, form no. AOC-4-NBFC (Ind AS), or form no. AOC-4 XBRL as the case may be.
The amendments are effective from date of publication in the gazette, Sep. 24, 2024.
Dec. 2024 Filing Deadline Extended
On Dec. 31, 2024, IND MCA published the Companies (accounts) second amendment rules, 2024, amending rule 12(1B) of the Companies (accounts) rules, 2014 above.
The amendment extends the deadline for filing form CSR-2 for the financial year 2023-2024, allowing companies to submit form CSR-2 on or before Mar. 31, 2025 after filing of form no. AOC-4 or AOC-4 NBFC (Ind-AS) or AOC-4 XBRL, as the case may be.
The amendment is effective from the date of publication in the gazette, Dec. 31, 2024.
Regulators
IND MCA
Entity Types
Corp
Reference
PR, OG G.S.R. 794(E), 12/31/2024; PR 9/25/2024; OG G.S.R. 587(E), 9/24/2024; OG G.S.R. 408(E), 6/2/2023; ESG
