Applicability of CSR in case of unaudited figures

As per the Companies (CSR Policy) Rules 2014, 'net profit' means the net profit of the company as per its financial statements prepared in accordance with the applicable provisions of the Act,.....

So in my opinion, in the above scenario, the CSR becomes applicable when the financial statements are prepared by the company. There is no need to wait for 'audited financials'.

In my opinion, the CSR provisions will apply during the FY 2022-23. 

Since the management prepares the financial statements and the auditor only gives their opinion, the liability to make CSR expenditures will apply before the ABS is filed. 

CSR calculated for fy 21-22( 2% of average profits of last 3 years) has to be paid before March 2023. so do from audited balance sheet of fy 21-22 only

CSR provision applicable on the basis of immediate Preceding FY ( Net Worth / Turnover or Profit ) ,So On the basis of audited F/S of FY 21-22 ,for next FY CSR is applicable and remains applicable for next 3 Consecutive FY ( even in shortfall in successive years and till it not in shortfall for consecutive 3 Yrs )