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        Companies Law

        Companies (Accounts) Amendment Rules, 2024 - Filing of financial statements and fees to be paid thereon. - G.S.R. 587(E) - Companies Law

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        CSR-2 filing requirement: file CSR-2 separately after AOC-4 filings by the prescribed year-end deadline. The amendment to rule 12(1B) of the Companies (Accounts) Rules, 2014 requires that for the financial year 2023-2024, Form CSR-2 be filed separately after filing Form AOC-4, Form AOC-4-NBFC (Ind AS), or Form AOC-4 XBRL, and that this separate filing be completed on or before 31st December, 2024.
                    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-2 filing requirement: file CSR-2 separately after AOC-4 filings by the prescribed year-end deadline.

                          The amendment to rule 12(1B) of the Companies (Accounts) Rules, 2014 requires that for the financial year 2023-2024, Form CSR-2 be filed separately after filing Form AOC-4, Form AOC-4-NBFC (Ind AS), or Form AOC-4 XBRL, and that this separate filing be completed on or before 31st December, 2024.


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