mendment related to Form CSR-2 in the Companies (Accounts) Rules, 2014, specifically in Rule 12(1B), fourth proviso:
Earlier Provision:For FY 2023-24, Form CSR-2 was to be filed on or before 31st March, 2025 after filing AOC-4/AOC-4-NBFC (Ind AS)/AOC-4 XBRL
Amended ProvisionThe deadline for filing Form CSR-2 for FY 2023-24 has been extended to 30th June, 2025, with no change in the sequence CSR-2 to be filed after AOC-4/AOC-4-NBFC (Ind AS)/AOC-4 XBRL.
Key Impact:Companies get an additional 3 months for CSR-2 filing.Filing sequence remains unchanged.
Link – https://www.mca.gov.in/bin/dms/getdocument?mds=LDpXKzuAigAavlWsKxaZDw%253D%253D&type=open
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