{"id":261726,"date":"2022-02-14T14:30:13","date_gmt":"2022-02-14T09:00:13","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=261726"},"modified":"2022-02-14T12:21:09","modified_gmt":"2022-02-14T06:51:09","slug":"new-form-csr-2-introduced-to-furnish-report-on-corporate-social-responsibility-vide-companies-accounts-amendment-rules-2022","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/02\/14\/new-form-csr-2-introduced-to-furnish-report-on-corporate-social-responsibility-vide-companies-accounts-amendment-rules-2022\/","title":{"rendered":"New form &#8216;CSR-2&#8217; introduced to furnish report on Corporate Social Responsibility vide Companies (Accounts) Amendment Rules, 2022"},"content":{"rendered":"<p style=\"text-align: justify;\"><span id=\"page14R_mcid197\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">The Central Government notifies Companies (Accounts) Amendment Rules, 2022<\/span><span dir=\"ltr\" role=\"presentation\"> to amend the <a href=\"http:\/\/www.scconline.com\/DocumentLink\/RuC9LFCF\">Companies (Accounts) Rules, 2014<\/a>.<\/span><\/span><span id=\"page14R_mcid198\" class=\"markedContent\"><br role=\"presentation\" \/><\/span><span id=\"page14R_mcid200\" class=\"markedContent\"><\/span><\/p>\n<h4 style=\"text-align: justify;\"><span id=\"page14R_mcid200\" class=\"markedContent\">Key points: <\/span><\/h4>\n<ul>\n<li style=\"text-align: justify;\"><span id=\"page14R_mcid200\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">In the <a href=\"http:\/\/www.scconline.com\/DocumentLink\/RuC9LFCF\">Companies (Accounts) Rules, 2014<\/a>, in rule 12 dealing with <b>Filing of financial statements and fees to be paid thereon<\/b>, <\/span><span dir=\"ltr\" role=\"presentation\">the following sub-rule shall be inserted:<\/span><\/span><span id=\"page14R_mcid202\" class=\"markedContent\"><br role=\"presentation\" \/><\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px; text-align: justify;\"><span id=\"page14R_mcid202\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">\u201c(1B) Every company covered under the provisions of sub<\/span><\/span><span id=\"page14R_mcid203\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><\/span><span id=\"page14R_mcid204\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">section (1) to section 135 shall furnish a report on <\/span><\/span><span id=\"page14R_mcid205\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Corporate Social Responsibility in Form CSR<\/span><\/span><span id=\"page14R_mcid206\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><\/span><span id=\"page14R_mcid207\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">2 to the Registrar for the preceding financial year (2020<\/span><\/span><span id=\"page14R_mcid208\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><\/span><span id=\"page14R_mcid209\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">2021) and <\/span><\/span><span id=\"page14R_mcid210\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">onwards<\/span><\/span><span id=\"page14R_mcid211\" class=\"markedContent\"><\/span><span id=\"page14R_mcid212\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">as an addendum to F<\/span><\/span><span id=\"page14R_mcid213\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">orm AOC<\/span><\/span><span id=\"page14R_mcid214\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><\/span><span id=\"page14R_mcid215\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">4 or AOC<\/span><\/span><span id=\"page14R_mcid216\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><\/span><span id=\"page14R_mcid217\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">4 XBRL or AOC<\/span><\/span><span id=\"page14R_mcid218\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><\/span><span id=\"page14R_mcid219\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">4 NBFC (Ind AS), as the case may be:<\/span><\/span><span id=\"page14R_mcid220\" class=\"markedContent\"><\/span><span id=\"page14R_mcid221\" class=\"markedContent\"><\/span><span id=\"page14R_mcid222\" class=\"markedContent\"><\/span><span id=\"page14R_mcid223\" class=\"markedContent\"><br role=\"presentation\" \/><span dir=\"ltr\" role=\"presentation\">Provided that for the preceding financial year (2020<\/span><\/span><span id=\"page14R_mcid224\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><\/span><span id=\"page14R_mcid225\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">2021), Form CSR<\/span><\/span><span id=\"page14R_mcid226\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><\/span><span id=\"page14R_mcid227\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">2 shall be filed<\/span><\/span><span id=\"page14R_mcid228\" class=\"markedContent\"><\/span><span id=\"page14R_mcid229\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">separately on or before <\/span><\/span><span id=\"page14R_mcid230\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">31<\/span><\/span><span id=\"page14R_mcid231\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">st<\/span><\/span><span id=\"page14R_mcid232\" class=\"markedContent\"><\/span><span id=\"page14R_mcid233\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">March 2022, after filing<\/span><\/span><span id=\"page14R_mcid234\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">Form AOC<\/span><\/span><span id=\"page14R_mcid235\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><\/span><span id=\"page14R_mcid236\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">4 or AOC<\/span><\/span><span id=\"page14R_mcid237\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><\/span><span id=\"page14R_mcid238\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">4 XBRL or AOC<\/span><\/span><span id=\"page14R_mcid239\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><\/span><span id=\"page14R_mcid240\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">4 NBFC (Ind AS)<\/span><\/span><span id=\"page14R_mcid241\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">, as the case may be.\u201d.<\/span><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span id=\"page14R_mcid242\" class=\"markedContent\"><\/span><span id=\"page14R_mcid243\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">In the said rules, in the Annexure, a new form CSR-2 dealing with <span id=\"page24R_mcid92\" class=\"markedContent\">Report on Corporate Social Responsibility (CSR)<\/span> shall be inserted.<br \/>\n<\/span><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>The Central Government notifies Companies (Accounts) Amendment Rules, 2022 to amend the Companies (Accounts) Rules, 2014. Key points: In the Companies (Accounts) <\/p>\n","protected":false},"author":8808,"featured_media":253039,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[],"class_list":["post-261726","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>New form &#039;CSR-2&#039; introduced to furnish report on Corporate Social Responsibility vide Companies (Accounts) Amendment Rules, 2022 | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2022\/02\/14\/new-form-csr-2-introduced-to-furnish-report-on-corporate-social-responsibility-vide-companies-accounts-amendment-rules-2022\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"New form &#039;CSR-2&#039; introduced to furnish report on Corporate Social Responsibility vide Companies (Accounts) Amendment Rules, 2022\" \/>\n<meta property=\"og:description\" content=\"The Central Government notifies Companies (Accounts) Amendment Rules, 2022 to amend the Companies (Accounts) Rules, 2014. 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The amendments have been made in the provision relating to 'Manner of books of account to be kept in electronic mode'. Key points: In the\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-156.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-156.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-156.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-156.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-156.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":267696,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/01\/mca-extends-date-of-submitting-form-csr-2-till-june-30-2022-vide-companies-accounts-third-amendment-rules-2022\/","url_meta":{"origin":261726,"position":1},"title":"MCA extends date of submitting Form CSR-2 till June 30, 2022 vide Companies (Accounts) Third Amendment Rules, 2022","author":"Bhumika Indulia","date":"June 1, 2022","format":false,"excerpt":"The Central Government notified Companies (Accounts) Third Amendment Rules, 2022 to further to amend the\u00a0 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\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-156.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-156.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-156.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-156.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-156.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":293774,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/06\/03\/from-csr-2-to-be-submitted-seperately-vide-companies-accounts-second-amendment-rules\/","url_meta":{"origin":261726,"position":2},"title":"MCA notifies Companies (Accounts) Second Amendment Rules, 2023; Form CSR-2 to be submitted separately for FY 2022-2023","author":"Kriti","date":"June 3, 2023","format":false,"excerpt":"On 2-6-2023, the Ministry of Corporate Affairs (\u2018MCA\u2019) notified the Companies (Accounts) Second Amendment Rules, 2023 to amend the Companies (Accounts) Rules, 2014. The provisions came into force on 2-6-2023. Rule 12 relating to Filing of financial statements and fees to be paid thereon has been revised whereby it is\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"ministry of corporate affairs","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/ministry-of-corporate-affairs.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/ministry-of-corporate-affairs.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/ministry-of-corporate-affairs.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/ministry-of-corporate-affairs.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":352020,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/01\/companies-to-report-data-on-sexual-harassment-complaints-mca-companies-accounts-second-amendment-rules\/","url_meta":{"origin":261726,"position":3},"title":"MCA mandates all Companies to report data on sexual harassment complaints","author":"Kriti","date":"July 1, 2025","format":false,"excerpt":"MCA also mandates compliance with provisions of the Maternity Benefit Act, 1961.","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"Companies to report sexual harassment complaints data","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/05-112.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/05-112.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/05-112.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/05-112.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":282231,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/01\/23\/ministry-of-corporate-affairs-notified-companies-accounts-amendment-rules-2023-to-amend-companies-accounts-rules-2014-legal-update-legal-research-legal-news\/","url_meta":{"origin":261726,"position":4},"title":"MCA revises Form No. AOC-5 vide Companies (Accounts) Amendment Rules, 2023","author":"Editor","date":"January 23, 2023","format":false,"excerpt":"On 20-1-2023, the Ministry of Corporate Affairs notified the Companies (Accounts) Amendment Rules, 2023 to amend the Companies (Accounts) Rules, 2014. The provisions will come into effect from 23-1-2023. In the Annexure, Form No. AOC-5 relating to Notice of Address at which books of account are to be maintained, has\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"Ministry of Corporate Affairs","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/01\/MicrosoftTeams-image-169.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":267806,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/02\/legislations-monthly-roundup-may-2022\/","url_meta":{"origin":261726,"position":5},"title":"Legislations | Monthly RoundUp [May, 2022]","author":"Bhumika Indulia","date":"June 2, 2022","format":false,"excerpt":"Legal Round Up for the month of May is mentioned below: \u00a0 MINISTRY OF CORPORATE AFFAIRS Companies (Share Capital and Debentures) Amendment Rules 2022 The Central Government has notified Companies (Share Capital and Debentures) Amendment Rules 2022 to amend the Companies (Share Capital and Debenture) Rules, 2014. 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