Quick Summary
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
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FAQ :
The Audit Trail software requirement will now be implemented for financial years commencing on or after April 1, 2023.
The Audit Trail software requirement was originally applicable from April 1, 2022.
The deadline for filing the web form CSR-2 has been extended to May 31, 2022.
The CSR-2 form was previously required to be filed by March 31, 2022.
The MCA has notified the Companies (Accounts) Second Amendment Rules, 2022.
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