MCA introduces new form CSR -2; requires Cos. to furnish report on CSR for F.Y. 2020-21 and onwards to RoC

Notification No. G.S.R. 107(E), Dated: 11.02.2022

The Central Government has notified the Companies (Accounts) Amendment Rules, 2022. As per amended rules, every company covered under u/s 135 shall furnish a report on Corporate Social Responsibility in E-Form CSR-2 to the Registrar for the preceding financial year (2020-2021) and onwards. The CSR-2 is to be filed as an addendum to Form AOC-4/AOC-4 XBRL/AOC-4 NBFC (Ind AS) as the case may be. However, Form CSR-2 for the f.y.2020-21 shall be filed separately latest by 31st March 2022.

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