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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        The MCA issued General Circular No. 02/2025 regarding separate filing of e-form CSR-2 following transition from MCA21 V2 to V3 portal. Due to system migration, V2 filing was decommissioned effective 18.06.2025. The circular references amendments through G.S.R. 317(E) dated 19.05.2025 to Rule 12(1B) of Companies (Accounts) Rules, 2014, permitting independent CSR-2 filing, and G.S.R. 357(E) dated 30.05.2025 notifying V3 versions of annual filing forms. Stakeholders seeking to file independent CSR-2 forms with V2 SRN of AOC-4/AOC-4(XBRL)/AOC-4(NBFC) may utilize the V3 portal from 14.07.2025 to 15.08.2025, facilitating smooth transition between portal versions.

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