MCA Form Guide
CSR-2 — CSR Annual Report
Quick answer: Annual CSR reporting form capturing CSR spending, projects, implementing agencies, and unspent amounts. Mandatory for all companies covered by the CSR threshold. Filed with AOC-4 (within 30 days of AGM), or by March 31 where CSR-2 is filed separately as an addendum. ₹100/day. Unspent CSR amounts must be transferred to PM's Relief Fund or a Schedule VII project within 3 years.
Quick answer
This is the kind of filing that sits inside the yearly compliance rhythm. A practical approach is to prepare the support pack once, then reuse it for the next cycle. Companies with net worth ≥ ₹500 Cr OR turnover ≥ ₹1,000 Cr OR net profit ≥ ₹5 Cr in any of the 3 immediately preceding financial years. For most founders, the fastest way to stay compliant is to map the filing trigger, gather the documents once, and then submit with the correct digital sign-off.
Who must file
Companies with net worth ≥ ₹500 Cr OR turnover ≥ ₹1,000 Cr OR net profit ≥ ₹5 Cr in any of the 3 immediately preceding financial years.
When to file
Filed with AOC-4 (within 30 days of AGM), or by March 31 where CSR-2 is filed separately as an addendum.
Penalty note
₹100/day. Unspent CSR amounts must be transferred to PM's Relief Fund or a Schedule VII project within 3 years.
Filing portal
MCA portal at the official government filing system.
Evidence checklist
Financial statements, board approvals, and prior-year records usually matter most here.
How to file
- 1
Confirm whether CSR-2 is the correct filing for the event you are handling and that it matches the annual filing trigger.
- 2
Collect the supporting records that match CSR-2: Financial statements, board approvals, and prior-year records usually matter most here.
- 3
Prepare the form in the MCA portal, validate the entries against the company records, and make any final corrections before signing.
- 4
Upload the signed form, pay the applicable fee, and save the SRN and acknowledgement for audit tracking.
- 5
Store the filing evidence with your statutory records so the next cycle is faster and easier to review.
What this form is used for
Annual CSR reporting form capturing CSR spending, projects, implementing agencies, and unspent amounts. Mandatory for all companies covered by the CSR threshold. This is the kind of filing that sits inside the yearly compliance rhythm. A practical approach is to prepare the support pack once, then reuse it for the next cycle. The purpose is usually either annual disclosure, a one-off event filing, or a statutory update tied to corporate records or regulatory reporting.
FAQ and compliance context
Who usually files CSR-2?
Companies with net worth ≥ ₹500 Cr OR turnover ≥ ₹1,000 Cr OR net profit ≥ ₹5 Cr in any of the 3 immediately preceding financial years.
What is the deadline for CSR-2?
Filed with AOC-4 (within 30 days of AGM), or by March 31 where CSR-2 is filed separately as an addendum.
What happens if CSR-2 is filed late?
₹100/day. Unspent CSR amounts must be transferred to PM's Relief Fund or a Schedule VII project within 3 years.
Can the filing be tracked after submission?
Yes. Keep the SRN, acknowledgement, and final uploaded PDF in your records for audit and ROC follow-up.
Is CSR-2 a one-time or recurring filing?
This is a recurring filing — it must be filed every year (or every half-year / quarter, as specified) as long as the company remains in existence and meets the applicability criteria.
Which law or rule requires CSR-2?
Section 135(9), Companies Act 2013; Rule 12(2), Companies (CSR Policy) Amendment Rules 2021
Why this one matters
If the due date is tied to the AGM, plan backward from the board calendar so the filings do not bunch up at the end.
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