Notification/Circular No. – General Circular No. 02/2025 dated June 16, 2025
Applicable Act/Rule – Companies Act, 2013; Companies (Accounts) Rules, 2014; Companies (Accounts) Amendment Rules, 2025
Applicable Section/Rule – Rule 12(1B)
Ministry of Corporate Affairs (MCA) is transitioning its MCA21 portal from Version 2 (V2) to Version 3 (V3) for annual and related e-form filings. As part of this migration, V2 will be decommissioned starting June 18, 2025.
Pursuant to G.S.R. 317(E) dated May 19, 2025, the 4th proviso to Rule 12(1B) of the Companies (Accounts) Rules, 2014 was amended to permit standalone filing of e-Form CSR-2.
Further, G.S.R. 357(E) dated May 30, 2025, notified the rollout of CSR-2 in MCA V3 as a linked form with AOC-4.
However, to support companies transitioning during this phase, stakeholders who had filed AOC-4 (or AOC-4 XBRL/NBFC) using MCA V2 can file the corresponding CSR-2 form independently on the V3 portal between July 14, 2025 and August 15, 2025 using their V2 SRNs.
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