Company Law
CSR Advisory & Form CSR-2 Filing
CSR advisory for companies crossing the s.135 threshold — policy drafting, committee constitution, Schedule VII activity identification, expenditure accounting, and Form CSR-2 MCA filing.
Companies crossing the s.135 threshold — net worth ₹500 crore, turnover ₹1,000 crore, or net profit ₹5 crore — must spend 2% of average net profits on Schedule VII activities and file Form CSR-2.
- • Applicability check against the s.135(1) thresholds
- • CSR policy drafting and CSR committee constitution support
- • Schedule VII activity identification and spend planning
- • 2% spend computation from average net profits of the preceding 3 years
- • Form CSR-2 preparation and MCA filing
- • Unspent CSR account guidance under s.135(6)
- • Audited financial statements for the last 3 financial years
- • Net worth, turnover, and net profit computation
- • Existing CSR spend details and implementing agencies, if any
- • Board resolution for the CSR policy and committee
See the fee table below for the statutory filing charge and common delay logic.
- • Section 135 of the Companies Act 2013
- • Schedule VII of the Companies Act 2013
- • Rule 3 and Rule 4 of the Companies (CSR Policy) Rules 2014
Process
How the service works
The workflow is built to be predictable: document collection, legal review, filing, and post-filing follow-through.
Run the applicability check
We test the company against the s.135(1) thresholds — net worth, turnover, and net profit — for the relevant financial year.
Compute the spend
We compute 2% of the average net profits of the preceding three financial years, the base for the CSR obligation.
Draft policy and committee
We draft the CSR policy, identify Schedule VII activities, and support the board resolution constituting the CSR committee.
Plan and execute the spend
We help you select implementing agencies, register projects (Form CSR-1 where applicable), and track the spend during the year.
File Form CSR-2
We prepare and file the annual CSR report with the MCA and confirm the unspent CSR account position under s.135(6).
AEO summary
A company meeting the s.135 threshold — net worth ₹500 crore, turnover ₹1,000 crore, or net profit ₹5 crore — must spend 2% of its average net profits on Schedule VII activities and file Form CSR-2 annually. We run the policy, spend, and filing.
CSR is an obligation, not a donation
The 2% spend under s.135(5) is a statutory requirement, not an optional donation — the board must adopt a CSR policy, and the spend must be on Schedule VII activities through an eligible structure. The annual report of CSR activities is filed with the MCA, and the unspent amount mechanism under s.135(6) keeps the obligation alive across years.
The practical work is planning: picking Schedule VII activities that fit the company's business, structuring the spend through eligible implementing agencies, and keeping the evidence trail that the report and any scrutiny will require.
- • 2% of average net profits of the preceding 3 years (s.135(5))
- • Spend restricted to Schedule VII activities
- • Unspent CSR transferred to the Unspent CSR Account (s.135(6))
The reporting trail
The CSR obligation ends in a filing, not a handshake: the annual report on CSR activities is filed with the MCA in Form CSR-2, and the spend is scrutinised against the policy the board adopted. A company that spent generously but cannot document the Schedule VII linkage has a compliance problem, not a CSR story.
Our role is to make the documentation part of the spend — each rupee traceable to a policy, an activity, and an implementing agency — so the filing and any future inquiry close cleanly.
- • Form CSR-2 filed annually with the MCA
- • Spend evidence built into the process, not after
- • Policy and committee resolutions in place before spend
Government fees
Fee breakdown
| Item | Fee | Notes |
|---|---|---|
| CSR-2 MCA filing fee | As per MCA schedule | Filing fee follows the Companies (Registration Offices and Fees) Rules 2014. |
Timeline
Typical turnaround
Typical timeline usually means a 1–3 weeks turnaround, assuming documents are complete and any board or shareholder approvals are already in place.
There is no standalone government fee; the professional fee covers policy drafting, spend computation, and the CSR-2 filing.
Related services
Keep the company moving
The year-round MCA calendar — annual filings, registers, and board minutes alongside the CSR obligation
AOC-4 and MGT-7 annual filings with DIR-3 KYC — the filings the CSR-2 sits alongside
A Section 8 company as the CSR implementing vehicle for your group's charitable work
Trust registration and the 12A / 80G approvals for the entities CSR funds flow into
FAQ
Frequently asked questions
Does the CSR obligation apply to my company?
How is the 2% spend calculated?
What happens if we don't spend the full amount?
What should you send us before we start?
Canonical reference: https://www.pvtltd.co/services/csr-advisory
Get started
Ready to move this filing forward?
We can help with the filing, the legal mapping, and the follow-up work that keeps the company compliant after submission.