CSR-2-OPC — Report on Corporate Social Responsibility (OPC)
A One Person Company within section 135 files its CSR report as an addendum to AOC-4, and so within 180 days of the close of the financial year, since it holds no AGM.
- Due
- 180 days after financial year end
- 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, and s.137(1) proviso
Where this date comes from
- The instrument
- S.135 r/w Rule 12(1B), Companies (Accounts) Rules 2014, and s.137(1) proviso
- 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chartered accountant can record that they have checked it, against the rule as it read on the day — and that record is withdrawn automatically if the rule later changes.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-OPC binds an entity:
- One Person 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-OPC due?
- 180 days after financial year end. It falls due once a year.
- Who has to file CSR-2-OPC?
- It applies to One Person Company and CSR applicable.
- What is the penalty for filing CSR-2-OPC late?
- Additional fee under s.403 — ₹100/day, stepping up with the delay
- Where is CSR-2-OPC filed?
- MCA V3 (mca.gov.in).
Get told before CSR-2-OPC 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-OPC, and nothing else — no newsletter, no other obligations, 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.
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.