MCA has notified the Companies (Accounts) Second Amendment Rules, 2022. As per the amendment notification, MCA has extended the implementation of Audit Trail software to a financial year commencing on or after April 1, 2023, earlier such provision was applicable from April 01, 2022. Also, the timeline for filing web form CSR-2 has also been extended to May 31, 2022, earlier, such form was to be filed latest by March 31, 2022.
Read the official notification below
G.S.R. 235(E).- In exercise of the powers conferred by sub-sections (1) and (3) of section 128, subsection (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:-
1. Short title and commencement.-
(1) These rules may be called the Companies (Accounts) Second Amendment Rules, 2022.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Companies (Accounts) Rules, 2014,-
(i) in the proviso to sub-rule (1) of rule 3, for the figures, letters and words "1st day of April, 2022", the figures, letters and words "1st day of April, 2023" shall be substituted;
(ii) in the proviso to sub-rule (1B) of rule 12, for the figures, letters and word "31st March, 2022", the figures, letters and word "31st May, 2022" shall be substituted.
Note: The principal rules were published in the Gazette of India vide number G.S.R. 239(E), dt. 31/032014 and was subsequently amended vide notifications number G.S.R. 723(E), dt. 14/102014, G.S.R. 37(E), dt. 16/012015, G.S.R. 680(E), dt. 04/09/2015, G.S.R. 742(E), dt. 27/07/2016, G.S.R. 1371(E), dt. 07/11/2017, G.S.R. 191(E), dt. 27/02/2018, G.S.R. 725(E), dt. 31/07/2018, G.S.R. 803 (E), dt. 22/10/2019, G.S.R. 60(E), dt. 30/01/2020, G.S.R. 205(E), dt. 24/03/2021, G.S.R. 247(E), dt. 01/04/2021 and G.S.R. 107(E), dt. 11/02/2022.
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