CSR-2 Filing Extension – MCA Sets 30 Jun 2025 Deadline

Notification No. G.S.R. 317(E), Dated 19.05.2025

1. Regulatory Snapshot

• Instrument & Date – Companies (Accounts) Amendment Rules, 2025 – Notification G.S.R. 318(E) dated 19 May 2025.
• Rule Amended – Fourth proviso to Rule 12(1B) (filing of Form CSR-2).
• Change – Due date for Form CSR-2 for FY 2023-24 shifted from 31 March 2025 to 30 June 2025.

2. Immediate Action Points for Companies

1. Update Compliance Tracker – Reflect the 30 June 2025 deadline in secretarial calendars and ERP reminders.
2. Coordinate Internal Data Collection – CSR committee, finance, and implementing agencies should finalise spend details, impact assessments and any unspent CSR escrow proofs.
3. Draft Directors’ Report Disclosures – Ensure that Section 135 disclosures match the figures that will flow into CSR-2.
4. e-Form Validation – The MCA-21 portal will release a patched CSR-2 version; run a test pre-scrutiny to avoid last-minute glitches.
5. Board/CSR Committee Meeting – Table the completed CSR-2 draft for noting to evidence governance trail.

3. Strategic Implications

• Breathing Room for Audit Sign-off – Many companies align CSR-2 numbers with audited financials; the extra quarter eases reconciliation.
• Scope for Impact-Assessment Completion – Entities crossing the ₹10 cr CSR-spend threshold get more time to attach mandatory impact-assessment reports.
• Reduced Late-Fee Exposure – Extension avoids additional Form-GNL-1 filings for condonation in case of genuine data lags.

4. Conclusion

MCA has granted companies an additional three months, until 30 June 2025, to file Form CSR-2 for FY 2023-24. Update your compliance timetable and complete CSR data compilation early to avoid portal congestion in the last week of June.

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