MCA Notifies Due Date for Form CSR-2 Filing (FY 2022-23)

The Ministry of Corporate Affairs (MCA) has recently issued a notification regarding the due date for filing Form CSR-2 for the financial year 2022-23. This notification introduces an amendment to Rule 12(1B) of the Companies (Accounts) Rules, 2014. The amendment requires companies covered under section 135(1) of the Companies Act to submit their Annual Corporate Social Responsibility (CSR) Report in Form CSR-2 to the Registrar of Companies (ROC) as an addendum to Form AOC-4.

CSR-2: New Requirement for Companies

Starting from the financial year 2020-21 and onwards, every company falling under the purview of section 135(1) must comply with the new requirement of filing the Annual CSR Report in Form CSR-2. This rule applies to companies that meet the specified criteria outlined in the Companies Act.

Amendments for FY 2022-23

For the financial year 2022-23, the MCA has made amendments to the filing procedure for Form CSR-2. Companies are now required to file Form CSR-2 separately and ensure it reaches the ROC on or before 31st March 2024. It’s important to note that the filing of Forms AOC-4/AOC-4 (NBFC Ind AS)/AOC-4 (XBRL), as applicable, should be completed before filing Form CSR-2.

MCA Notifies Due Date for Form CSR-2 Filing (FY 2022-23)

CSR-2 Filing Process and Compliance

To comply with the new regulations, companies need to adhere to the revised timeline and ensure the accurate filing of the necessary forms. The following steps outline the filing process for Form CSR-2:

i) Complete the filing of Forms AOC-4/AOC-4 (NBFC Ind AS)/AOC-4 (XBRL), as per the applicable requirements.

ii) Prepare the Annual CSR Report in Form CSR-2, providing comprehensive details of the company’s CSR activities for the given financial year.

iii) Submit Form CSR-2 separately to the ROC within the stipulated deadline, which is 31st March 2024 for FY 2022-23.

Importance of CSR Reporting

Corporate Social Responsibility (CSR) reporting plays a vital role in showcasing a company’s commitment to sustainable practices and social impact. By filing the Annual CSR Report, companies can transparently disclose their CSR initiatives, expenditures and their impact on society. This information is crucial for stakeholders, investors and the general public to assess a company’s social and environmental responsibilities.

Compliance Benefits

Compliance with CSR reporting requirements brings several benefits to companies. It enhances their reputation, credibility and fosters trust among stakeholders. Moreover, it enables companies to identify areas for improvement and align their CSR strategies with their long-term business objectives.

Non-compliance with the CSR reporting obligations can lead to penalties and legal repercussions. To avoid such consequences, companies must ensure timely and accurate filing of Form CSR-2, adhering to the prescribed due date.


The MCA’s notification regarding the due date for filing Form CSR-2 for FY 2022-23 has extended the due date. Acordingly, companies must complete the filing of Forms AOC-4/AOC-4 (NBFC Ind AS)/AOC-4 (XBRL), followed by the submission of Form CSR-2 to the ROC before 31st March 2024 for compliance.

MCA Notification dated 31/05/2023: Companies Accounts Second Amendment Rules 2023 (CSR-2 Due Date Extended FY 2022-23)

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