MCA extends Deadline for Filing CSR Reports to 31st March 2025

The Ministry of Corporate Affairs (MCA) has extended the deadline for filing CSR Reports with certain provisions under the Companies (Accounts) Rules 2014 via issuing a notification on December 31, 2024.

The Notification notified the Companies (Accounts) Second Amendment Rules 2024 which have amended Rule 12, sub-rule (1B). The fourth proviso now extends the deadline for companies to file Corporate Social Responsibility (CSR) reports to March 31, 2025.

The Notification Read as Follows:

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, 2024. 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 (1B), in the fourth proviso, for the words, figures and letters “on or before 31st December,2024”, the words, figures and letters “on or before 31st March, 2025” shall be substituted.

For Official Notification Download PDF Given Below: