MCA has notified the Companies (Accounts) Second Amendment Rules, 2022 to further defer the date of applicability for the requirement relating to Audit Trail feature in the Accounting Software from 01/04/2022 to 01/04/2023. Further, MCA has extended the timeline for filing of Form CSR-2 for FY 2020-21 from 31/03/2022 to 31/05/2022.
Earlier MCA had, vide Notification dt. 01/04/2021 – Companies (Accounts) Second amendment Rules, 2021, deferred the requirement of full audit trail from FY 2021-22 to FY 2022-23, prescribed in Notification dt. 24/03/2021 – Companies (Accounts) Amendment Rules, 2021. Further, MCA had, vide Notification dt. 11/02/2022 – Companies (Accounts) Amendment Rules 2022, inserted new rule 12(1B) to prescribe a new requirement in the case of every company, covered u/s 135(1), to furnish its Annual CSR Report in Form CSR-2 to the ROC from FY 2020-21 onwards as an addendum to Form AOC-4 and the last date for filing of CSR-2 for FY 2020-21 being 31/03/2022.
MCA Notification dt. 31/03/2022: MCA notifies the Companies (Accounts) Second Amendment Rules, 2022 to defer timelines for Audit Trail Requirement/ CSR-2 Filing