File CSR 2 Separately for Current Year: Central Govt amends Companies (Accounts) Rules, 2014 [Read Notification]
File CSR 2 Separately for Current Year – Central Govt amends Companies 2014 – TAXSCAN
File CSR 2 Separately for Current Year – Central Govt amends Companies 2014 – TAXSCAN
The Ministry of Corporate Affairs notified that in the exercise of power provided under the Companies Act, 2013 (18 of 2013), the Central Government amended the Companies (Accounts) Rules, 2014.
As per the Notification No: G.S.R. 408(E), dated 02.06.2023, the Companies (Accounts) Rules, 2014, rule 12, in sub-rule (1B), after the second proviso, the following proviso was inserted,
"Provided also that for the financial year 2022-2023, Form CSR-2 shall be filed separately on or before 31st March 2024 after filing Form No. AOC-4 or Form No. AOC-4-NBFC (Ind AS), as specified in these rules or Form No. AOC-4 XBRL as specified in the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015 as the case may be."
The new amendment may be called the Companies (Accounts) Second Amendment Rules, 2023 and deemed to enforce on 2 June 2023.
Through the current notification, the authorities mandates the separate filing of Form CSR – 2 on or before 31st March 2024 even after filing Form No.AOC-4 NBFC.
To Read the full text of the Order CLICK HERE
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