Company Law Update: Report on Corporate Social Responsibility (CSR) in e-form CSR-2
✓ Ministry of Corporate Affairs (MCA) vide notifications dated 11.02.2022 mandated companies covered in Sec 135(1) of the Companies Act, 2013 to file Report on CSR in e-form CSR with Registrar.
✓ Timeline:
- For filing of CSR-2 for FY 2021-22 shall be March 31, 2022.
- From FY 2022-23 onwards, it shall be filed as an addendum to Form AOC 4, AOC 4 CFS or AOC 4 XBRL as the case may be.
✓ To read MCA notification, please
click here
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