MCA again Extends FORM CSR-2 Filing Deadline to 30th June 2025:

MCA again Extends FORM CSR-2 Filing Deadline to 30th June 2025 The Ministry of Corporate Affairs (MCA) has again extended the Due Date to file Form CSR-2. MCA on 24th September, 2024, notified that for the financial year 2023-2024, Form CSR-2 shall be filed separately on or before 31st December, 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. This date was extended to 31st March 2024 and now has been further extended to 30th June, 2025. Form CSR-2 is filed pursuant to sub-rule (IB) of Rule 12 of Companies (Accounts) Rules, 2014 and is applicable on entities who are required to fulfil corporate social responsibility requirements as per Section 135.