The MCA has extended the deadline for filing Corporate Social Responsibility (CSR) disclosures for the financial year 2023-2024. As per Notification No. G.S.R. 794(E), dated December 31, 2024, under the Companies (Accounts) Second Amendment Rules, 2024, companies now have until March 31, 2025, to file their CSR-2 form. This extension provides additional time for compliance with CSR reporting requirements, ensuring companies meet their obligations under the amended rules.
“In exercise of the powers conferred by sub-sections (1) and (3) of section 128, sub-section (3) of section 129, section 133, section 134, sub-section (4) of section 135, sub-section (1) of section 136, section 137 and section 138 read with section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Accounts) Rules, 2014, namely:—
1. Short title and commencement. —
(1) These rules may be called the Companies (Accounts) Second Amendment Rules, 2024.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Companies (Accounts) Rules, 2014, in rule 12, in sub-rule (1B), in the fourth proviso, for the words, figures and letters “on or before 31st December, 2024”, the words, figures and letters “on or before 31st March, 2025” shall be substituted.”
The Notification can be accessed at: https://www.mca.gov.in/bin/dms/getdocument?mds=WI9iQVs0nG17ber8nQ6EeA%253D%253D&type=open
