The Central Government notified Companies (Accounts) Third Amendment Rules, 2022 to further to amend the  Companies (Accounts) Rules, 2014.

Key points:

  • The amendment extends the date for furnishing CSR Report in Form CSR-2 from May 31, 2022 to June 31, 2022.
  • Following proviso in Rule 12(1-B) shall be substituted with the following:

“Provided further that for the financial year 2021-2022, Form CSR-2 shall be filed separately on or before 31st March, 2023 after filing Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS), as the case may be”.

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