CSR-2 due date — Report on Corporate Social Responsibility
CSR report filed as an addendum to AOC-4, and so due with it, within 30 days of the AGM — covering CSR spend, ongoing projects and unspent amounts transferred.
Next due date
30 October 2027for FY 2026-27
If it is late: Additional fee under s.403 — ₹100/day, stepping up with the delay
Get told before CSR-2 is due
We will email you a week before the next one, and before each one after that.
One email per occurrence of CSR-2, and nothing else unless you tick the box above — and your address is never sold or passed on. We send a link to confirm first, and nothing goes out until you follow it. Every message has a one-click link to stop. See the Privacy Policy.
- Due
- 30 days from the AGM
- 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
Where this date comes from
- The instrument
- S.135 r/w Rule 12(1B), Companies (Accounts) Rules 2014
- The authority
- Ministry of Corporate Affairs
Mallah Software Services Private Limited has not independently verified this against the gazette. The citation above is the instrument this date is taken from, and it is exact enough for a professional to check. Inside Lawzer a company secretary or chartered accountant can record that they have checked it, against the rule as it read on the day — and that record is withdrawn automatically if the rule later changes. A date nobody has checked says so.
Who has to file it
Every one of these has to hold before CSR-2 binds an entity:
- Private Limited Company, Public Limited 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
- What is the due date of CSR-2?
- It is next due on 30 Oct 2027, for FY 2026-27. 30 days from the AGM. It falls due once a year.
- Who has to file CSR-2?
- It applies to Private Limited Company, Public Limited 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
- How do I file CSR-2?
- Log in to the MCA V3 portal (mca.gov.in) with the business user ID, open the e-form, fill it in, attach the required documents, have it signed with the DSC of the director and, where required, the practising professional, then pay the filing fee and submit. Keep the SRN from the challan as proof of filing.
- What is the full form of CSR in CSR-2?
- CSR stands for Corporate Social Responsibility. CSR-2 is the Report on Corporate Social Responsibility.
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.