Due date of filing Form CSR-2 for the financial year 2023-2024
Due date of filing Form CSR-2 for the financial year 2023-2024 – These rules may be called the Companies (Accounts) Second Amendment Rules, 2024.
G.S.R. 794(E).— 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, namely:—
- Short title and commencement. —(1) These rules may be called the Companies (Accounts) Second Amendment Rules, 2024.
(2) 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.
*Fourth Proviso: [Provided also 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.]
Note :- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 239(E), dated the 31st March, 2014 and was last amended vide notification number G.S.R. 587(E), dated the 24th September, 2024.
