MCA Notifies Companies (Accounts) Second Amendment Rules 2023; Form CSR-2 required to filed separately for FY 2022-23

The Ministry of Corporate Affairs(MCA) has notifies Companies (Accounts) Second Amendment Rules 2023, where it is clarified that Form CSR-2 required to filed separately for FY 2022-23 via issuing Notification.

The Notification Stated as, “In exercise of the powers conferred by sub-sections (1) and (3) of section 128, sub section (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.”

These rules may be called the Companies (Accounts) Second Amendment Rules, 2023. They shall come into force on the date of their publication in the Official Gazette.

In the Companies (Accounts) Rules, 2014, in rule 12, in sub-rule (IB), after the second proviso, the following proviso shall be inserted, namely:-

“Provided also that for the financial year 2022-2023, Form CSR-2 shall be filed separately on or before 31st March, 2024 after filing Form No. AOC-4 or Form No. AOC-4-NBFC (Ind AS), as specified in these rules or Form No. AOC-4 XBRL as specified in the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015 as the case may be.”

For Official Notification Download PDF Given Below: