MCA Extends CSR-2 Filing Deadline till March 31, 2025: Second Amendment to Companies (Accounts) Rules, 2024 [Read Notification]
Through this notification, the Ministry of Corporate Affairs extended the CSR-2 filing deadline from December 31, 2024, to March 31, 2025
MCA – Ministry of Corporate Affairs – CSR 2 fiing deadline extension – MCA extends deadline for filing CSR 2 – TAXSCAN
MCA – Ministry of Corporate Affairs – CSR 2 fiing deadline extension – MCA extends deadline for filing CSR 2 – TAXSCAN
The Ministry of Corporate Affairs ( MCA ) has issued Notification No. G.S.R. 794(E), dated December 31, 2024, announcing an extension of the CSR-2 filing deadline. Companies now have until March 31, 2025, to file their Corporate Social Responsibility ( CSR ) disclosures for the financial year 2023-2024.
This decision, formalized under the Companies (Accounts) Second Amendment Rules, 2024, replaces the previous deadline of December 31, 2024. The notification is effective immediately upon its publication in the Official Gazette.
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Key Details of the Notification
Title and Effective Date: These changes are called the Companies (Accounts) Second Amendment Rules, 2024. They take effect immediately upon being published in the Official Gazette.
Amendment Details: In Rule 12, Sub-rule (1B), the deadline for filing has been changed. Instead of "on or before 31st December 2024", it now reads "on or before 31st March 2025".
This amendment follows a prior notification (G.S.R. 587(E)) issued on September 24, 2024, which had initially set the December deadline.
Extract from the Notification
“G.S.R. 794(E).— In exercise of the powers conferred by sub-sections (1) and (3) of section 128, sub-section (3) of section 129, section 133, section 134, sub-section (4) of section 135, sub-section (1) of section 136, section 137, and section 138 read with section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Accounts) Rules, 2014, namely:—
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1. Short title and commencement:
(1) These rules may be called the Companies (Accounts) Second Amendment Rules, 2024.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Companies (Accounts) Rules, 2014, in rule 12, in sub-rule (1B), in the fourth proviso, for the words, figures and letters “on or before 31st December,2024”, the words, figures and letters “on or before 31st March, 2025” shall be substituted.”
To Read the full text of the Notification CLICK HERE
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