MCA has issued notification on 11th February 2022 called as Companies (Account) Amendment Rules 2022. Ministry has introduced a new form CSR-2 by these new rules. Further, made insertion in Rule 12 of such rules.
One more step towards CSR Reporting, One more amendment, one more Circular
This new Rule shall be applicable on all the Companies on which CSR provisions are applicable. In other words, all the Companies falling u/s 135(1) have to follow this new amendment rules.
List of Companies falling u/s 135(1) are as follow:
Every company having
during the immediately preceding financial year
B. CSR-2 Reporting:
Every company covered under the provisions of sub-section (I) to section 135 shall furnish a report on Corporate Social Responsibility in Form CSR-2 to the Registrar
♦ For FY 2020-21: As a Separate form on or before 31st March 2022.
*It shall be file only after filing of AOC-4.
♦ For FY 2021-22 & onwards: As an addendum to Form AOC-4 or AOC -4 XBRL or AOC -4 NBFC (Ind AS), as the case may be.
Basic information of the Company like:
1. Committee Constitution
4. Details of CSR required to be spent
5. Details of Ongoing Project
6. Details of Meeting of Committee
7. Details of Website Link
8. Details of Unspent Amount: etc
Author – CS Divesh Goyal, GOYAL DIVESH & ASSOCIATES Company Secretary in Practice from Delhi and can be contacted at [email protected]).