Flash Alert: Amendment to Companies (Accounts) Rules, 2014, extending the due date of filing form CSR-2 for Financial Year 2023-24
- Posted by admin
- On 09/27/2024
- 0 Comments
The Ministry of Corporate Affairs (MCA) has issued a General Circular on 24th September 2024 amending the Companies (Accounts) Rules, 2014. This amendment prescribes the filing process of the Corporate Social Responsibility (CSR) report for the financial year 2023-2024. Below is a summary of the amendment:
- As per the amended rule, companies are required to file Form CSR-2 separately by December 31, 2024, instead of 30th September 2024, following the submission of Form AOC-4/Form AOC-4-NBFC (Ind AS)/Form AOC-4 XBRL, as applicable according to the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015.
- This amendment aims to streamline the CSR filing process while providing companies additional time to comply with their reporting obligations.
For further details, refer to the official notification by the Ministry of Corporate Affairs at:
0 Comments