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        Companies Law

        Form CSR-2 shall be filed separately on or before 31st March, 2024 (for the financial year 2022-2023) - Companies (Accounts) Second Amendment Rules, 2023 - G.S.R. 408 (E) - Companies Law

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        CSR filing requirement extended for the financial year with CSR-2 to be filed only after annual accounts submission. For the financial year 2022-2023, Form CSR-2 shall be filed separately after filing Form AOC-4 or Form AOC-4-NBFC (Ind AS) or Form AOC-4 XBRL, as specified in the rules, and within the extended timeline provided by the amendment.
                    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.

                          CSR filing requirement extended for the financial year with CSR-2 to be filed only after annual accounts submission.

                          For the financial year 2022-2023, Form CSR-2 shall be filed separately after filing Form AOC-4 or Form AOC-4-NBFC (Ind AS) or Form AOC-4 XBRL, as specified in the rules, and within the extended timeline provided by the amendment.


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