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Notification No.: G.S.R. 317(E)
Relevant Act: Companies Act, 2013
Relevant Rule: Companies (Accounts) Rules 2014
Relevant Section/Rule: Section 135, Rule 12(1B)
Effective from: May 20, 2025
MCA has amended Rule 12(1B) of the Companies (Accounts) Rules, 2014, further extending the filing deadline for Form CSR-2 for FY 2023-2024 from March 31, 2025 to June 30, 2025.
Previously, the date was extended from December 31, 2024 to March 31, 2025 by notification G.S.R. 794(E) dated December 31, 2024 in Official Gazette.
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 May 20, 2025
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