Extension of due date for filing of Form CSR-2 for FY 2020-21

Extension of due date for filing of Form CSR-2 for FY 2020-21 till 30th June, 2022 and requirement of separate filing of Form CSR-2 for FY 2021-22 on or before 31st March, 2023

This is to inform you that the Ministry of Corporate Affairs vide its notification dated 31st May 2022 has extended the due date of filing of Form CSR-2 for the FY 2020-21 for a further period of one month. Accordingly, the Form CSR-2 for FY 2020-21 is to be filed on or before 30th June 2022.

Further, for FY 2021-22, MCA has required the companies to separately file the Form CSR-2 on or before 31st March, 2023 after filing Form AOC-4/AOC-4 XBRL/AOC-4 NBFC (Ind AS), as the case may be, instead of filing it as addendum to the AOC-4 Form.

Members may note the above and plan accordingly.

Notification is available at the link:https://egazette.nic.in/WriteReadData/2022/236165.pdf

Sincerely Yours,

Chairperson & Vice-Chairperson
Corporate Laws & Corporate Governance Committee
The Institute of Chartered Accountants of India

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