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Notification No.: G.S.R. 794(E)
Relevant Act: Companies Act, 2013
Relevant Rule: Companies (Accounts) Rules 2014
Relevant Section/Rule: Section 135, Rule 12(1B)
Effective from: 31-12-2024
MCA has amended Rule 12(1B) of the Companies (Accounts) Rules, 2014, extending the filing deadline for Form CSR-2 for FY 2023-2024 to “31st March, 2025.” Form CSR-2 must be filed separately after filing Form AOC-4, AOC-4-NBFC (Ind AS), or AOC-4 XBRL, as applicable.
The said notification is effective from the date of publication in Official Gazette, viz. the 31st December, 2024
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