February 14, 2022
Summary of the notification issued by MCA on 11/002/2022
Requirement to file Report on CSR in Form CSR-2 by 31st March, 2022
MCA now requires every Company to which provisions of CSR is applicable u/s 135 of the Companies Act, 2013 to file a report on CSR in Form CSR-2 (whose format is prescribed in the notification), as an addendum to Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS), as the case may be.
It is to be noted that for the preceding financial year (2020-2021), Form CSR-2 shall be filed separately on or before 31st March 2022, after filing Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS), as the case may be.
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