CS Divesh Goyal
Quick Summary
SHORT SUMMARY In this editorial, the author will discuss the questions: Whether CSR-2 shall be filed as a linked form with AOC-4? What is the due date of CSR-2 for FY 2023-24? Whether CSR-2 shall be filed on MCA V3 or MCA V2? What are the late filing fees for delays in CSR-2? What are the
Daily Limit Reached
You have reached your daily limit of 2 Free Articles
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Broadcasts
- Daily E-Newsletter
- Unlimited Articles Access
BEST VALUE
2 YEAR PLAN
3,499
(Inclusive of GST)
1 YEAR PLAN
1,999
(Inclusive of GST)
View all CCI PRO benfits
Already a PRO member? Login here for an ad-free experience.
FAQ :
The due date for filing CSR-2 for FY 2023-24 is 30 days from the date of the Annual General Meeting (AGM).
While CSR-2 is an addendum to AOC-4, the MCA has not yet enabled filing it as a linked form. Therefore, companies must currently file CSR-2 as a separate form.
As of now, CSR-2 is available as a web-based form on the MCA V2 portal. It can only be filed after logging into this portal.
No, there are no late filing fees for CSR-2, even if it is filed after the due date.
Although there are no specific penalties for late filing of CSR-2, companies and their officers may be liable for a penalty under Section 450 of the Act, which can range from ten thousand rupees upwards.
All companies to which CSR provisions are applicable, meaning those falling under Section 135(1) with a net worth of ₹500 crore or more, turnover of ₹1000 crore or more, or net profit of ₹5 crore or more in the preceding financial year, are required to file CSR-2.
CAclubindia
