Companies (Accounts) Rules Amendment Extends CSR Report Filing Deadline to June 30, 2025, Modifying Rule 12 Compliance Timeline

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....The MCA issued an amendment to the Companies (Accounts) Rules, 2025, extending the due date for filing the Corporate Social Responsibility report in Form CSR-2 from 31st March, 2025 to 30th June, 2025. The amendment modifies rule 12, sub-rule (1B), fourth proviso of the original 2014 Rules, providing additional time for corporate entities to submit their CSR compliance documentation. The amendment takes effect upon publication in the Official Gazette, granting companies a three-month extension for CSR report submission.....