Deadline for Filing Form CSR-2 for FY 2023-24 Is Due by 31.12.2024 Post Filing of Form AOC-4 | MCA
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Notification No. G.S.R. 587(E); Dated: 24.09.2024
The MCA has amended the Companies (Accounts) Rules, 2014. A proviso has been inserted after the third proviso to Rule 12(IB), providing that for the financial year 2023-2024, companies are required to file Form CSR-2 separately by 31-12-2024. This filing must follow the submission of Form AOC-4, Form AOC-4-NBFC (Ind AS), or Form AOC-4 XBRL as applicable, based on the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015, as the case may be.
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