MCA Form CSR-2 - Report on the Corporate Social Responsibility

Form CSR-2 is an electronic reporting form introduced by the Ministry of Corporate Affairs (MCA) as part of the Companies (Accounts) Amendment Rules, 2022. Its primary purpose is to provide a standardised mechanism for companies covered under Section 135 of the Companies Act, 2013, to annually disclose their Corporate Social Responsibility (CSR) activities, expenditures, and project outcomes to the Registrar of Companies. The CSR-2 Form must be submitted with detailed CSR information, including financial outlays, project details, committee composition, and compliance status. In this article, we provide complete details regarding the CSR-2 Form, including its governing laws, due dates, and filing process

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Latest Update: Extension of CSR-2 Filing Deadline to 30th June 2025

In a recent update, the Ministry of Corporate Affairs (MCA) has issued the Companies (Accounts) Amendment Rules, 2025, through a notification dated 19th May 2025 [G.S.R. 317(E)]. As per the amendment, the deadline for filing the CSR-2 form for Financial Year 2023-24 has been extended. Specifically, Rule 12(1B) of the Companies (Accounts) Rules, 2014, has been amended to substitute the previous deadline of 31st March 2025 with a new extended deadline of 30th June 2025 for FY 2023-24.

This extension provides additional time for companies to comply with the mandatory filing of the CSR-2 form, which captures critical Corporate Social Responsibility disclosures for the financial year. Companies falling under the purview of Section 135 of the Companies Act, 2013, must ensure the timely and accurate submission of CSR-2 through the MCA portal to avoid penalties or regulatory scrutiny.

Below, we have attached the official MCA notification regarding the extension of the CSR-2 filing deadline.

2024 Update: MCA Notification regarding CSR-2 Filing Deadline Extension

As per the Ministry of Corporate Affairs (MCA) notification dated 31st December 2024, the deadline for filing the Corporate Social Responsibility (CSR) report in Form CSR-2 under the Companies (Accounts) Rules, 2014 has been extended. The Companies (Accounts) Second Amendment Rules, 2024, now stipulate that the CSR-2 report must be filed on or before 31st March 2025 instead of the previous deadline of 31st December 2024. This extension gives companies additional time to comply with the filing requirements under the Companies Act 2013. The amendment is a part of the Government's efforts to ensure smooth implementation of CSR reporting standards.

Below, we have given the PDF attachment regarding the MCA notification on CSR-2 filing deadline extensions,

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Governing Laws of CSR-2 Form

Through a Notification dated February 11, 2022, the Companies (Accounts) Amendment Rules, 2022, were issued to amend the Companies (Accounts) Rules, 2014. As per amended rules, every company covered under Section 135 of the Companies Act, 2013 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.

Know more about the Companies (CSR Policy) Amendment Rules, 2021

Section 135 of the Companies Act, 2013

The Corporate Social Responsibility concept in India is governed by Section 135 of the Companies Act, 2013, wherein the criteria have been provided for assessing the CSR eligibility of a company, Implementation, and Reporting of their CSR Policies. According to the

Companies Act 2013, certain classes of profitable organizations have to shell out at least 2 percent of the three-year annual net profit towards Corporate Social Responsibility (CSR) activities in a particular financial year. The companies having the following net-worth during the immediately preceding financial year can make CSR expenditure under Section 135 of the Companies Act, 2013

The net worth of Rs. 500 Crore or more
Turnover of Rs. 1000 crore or more
Net Profit of Rs. 5 crores or more

A foreign corporation having its branch office or project office in India, which fulfills the criteria mentioned above can also make the Corporate Social Responsibility.

Subrule 1A in Rule 12 of the Companies (Accounts) Amendment Rules

According to Sub-rule 1A in Rule 12 of Companies (Accounts) Amendment Rules, Every company covered under the provisions of sub-section (1) of section 135 of the Companies Act, 2013, shall furnish a report on Corporate Social Responsibility in Form CSR-2 to the Registrar for the preceding financial year (2020-2021) and onwards as an addendum to

Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS).

Form CSR-2: Report on the Corporate Social Responsibility

Earlier there was no form prescribed to furnish a report on CSR. Section 135 of the act only mandates to annex the details of CSR to its Board Report and also disclose on the website of the Company, if any. Now through this notification ministry introduced the Form CSR-2. The form is to be filed in addition to Form AOC-4 for filing the company's financial statement with the Registrar of Companies. In this new 11-page form notified by the MCA on February 11, companies will have to provide the following:

The details of the CSR amount spent in the three preceding financial years and details of all ongoing projects.
Details of CSR Committee
Details of CSR disclosed on the website of the company in pursuance of Rule 9 of Companies (CSR Policy) Rules, 2014
Net Profit & other details of the company for the preceding financial years
If any capital assets have been created or acquired through CSR spending, companies will have to provide details, including the address, location, pin code of the property, along with the amount spent and its registered owner.

Applicability of Form CSR-2

The newly introduced form CSR-2 (report on Corporate Social Responsibility) is required to be filed by those entities which fall under the provisions of Section 135 of the Companies Act, 2013, i.e., the companies which are required to comply with the provisions of Corporate Social Responsibility (CSR).

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Due Date for filing CSR-2 Form

The common due date for filing MCA Form CSR-2 is generally aligned with the due date for filing the company’s annual financial statements in Form AOC-4. For most financial years, this means CSR-2 must be filed within 30 days from the date of the company’s Annual General Meeting (AGM). However, the Ministry of Corporate Affairs may extend this deadline for specific years through official notifications to provide companies with additional time for compliance. As such, for the financial year 2023-24, the Ministry of Corporate Affairs has extended the due date to 30th June 2025.

How to File CSR-2 Form on MCA Portal?

Below are the steps to be followed for filing CSR-2 Form on the MCA Portal:

Access the MCA Portal: Log in to the Ministry of Corporate Affairs (MCA) portal using your company credentials.
Prepare Required Information and Documents:

Gather audited financial statements, details of CSR projects and expenditure, CSR committee information, and other relevant data for the reporting year.
Ensure Form AOC-4 for the relevant financial year has already been filed, as CSR-2 is to be submitted after AOC-4.

Fill Out the CSR-2 Web Form:

Navigate to the CSR-2 form section on the MCA portal.
Enter all required details, including CSR policy, project-wise expenditure, unspent amounts, committee composition, and disclosures as mandated.

Review and Verification:

Carefully review the filled form for completeness and accuracy.
Ensure all information matches disclosures in the Directors’ Report and financial statements.

Digital Signature and Submission:

Attach the Digital Signature Certificate (DSC) of an authorized director for authentication.
Submit the form online via the MCA portal.

SRN Generation and Acknowledgement:

Upon successful submission, an SRN (Service Request Number) is generated.
Save the SRN and acknowledgement for future reference and compliance tracking.

Note: CSR-2 must be filed separately after submitting Form AOC-4 for the relevant financial year. Always check for the latest filing deadlines and compliance requirements before submission.

Need Help with CSR-2 Filing & MCA Compliance?

Stay compliant with ease! IndiaFilings is here to assist you with end-to-end MCA compliance services, including accurate and timely filing of the CSR-2 Form. Our team of experts ensures your company meets all regulatory requirements under the Companies Act, 2013, helping you avoid penalties and maintain a strong legal compliance.