CSR-2mediumMinistry of Corporate Affairs
CSR-2 — Report on Corporate Social Responsibility
CSR report filed as an addendum to AOC-4, covering CSR spend, ongoing projects and unspent amounts transferred.
- Due
- 31 Mar each year
- Frequency
- Annual
- If it lapses
- Additional fee under s.403 — ₹100/day, stepping up with the delay
- Statutory reference
- S.135 r/w Rule 12(1B), Companies (Accounts) Rules 2014
Who has to file it
Every one of these has to hold before CSR-2 binds an entity:
- Private Limited Company, Public Limited Company, One Person Company and Section 8 Company
- CSR applicable
- Filed on:
- MCA V3 (mca.gov.in)
- Usually owned by:
- Company Secretary
- Typical effort:
- 3 hours
Common questions
- When is CSR-2 due?
- 31 Mar each year. It falls due once a year.
- Who has to file CSR-2?
- It applies to Private Limited Company, Public Limited Company, One Person Company and Section 8 Company and CSR applicable.
- What is the penalty for filing CSR-2 late?
- Additional fee under s.403 — ₹100/day, stepping up with the delay
- Where is CSR-2 filed?
- MCA V3 (mca.gov.in).
This is the standing statutory position. The government extends deadlines often, and an extension is not reflected here until the rule is updated. Mallah Software Services Private Limited is a software company and not a firm of company secretaries or chartered accountants — nothing here is legal, tax or secretarial advice. Confirm the date with your professional before relying on it. See the Professional Disclaimer.