The Ministry of Corporate Affairs (“MCA”) vide its notification dated February 11, 2022 had mandated every company covered under the provisions of section 135 (1) of the Companies Act, 2013 (“Act”) to furnish a report on Corporate Social Responsibility in Form CSR-2 to the Registrar for the preceding FY (2020-2021) and onwards as an addendum to Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS), as the case may be. It also provided that for the preceding FY (2020-2021), Form CSR-2 had to be filed separately on or before March 31, 2022.
Now, vide a notification dated March 31, 2022, the MCA has extended the due date for filing Form CSR-2 for preceding FY 2020-21 till May 31, 2022.
Further, the notification published on March 31, 2022 also extends the due date for implementation of audit trail software to April 01, 2023 from April 01, 2022.
The link to access the notification is provided below for your reference: