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”.