Key points to keep in mind and information to keep ready before filing Form CSR-2
1. The form is a Web based form to be filed for the F.Y.-2020-21 and, for the upcoming years the form shall be filed as an attachment to for AOC-4, AOC-4 (XBRL), AoC-4 (NBFC).
2. SRN of form AOC-4/ AoC-4 XBRL/ AoC-4 NBFC filed by the company for its standalone financial statements.
3. Net worth of the company for the F.Y.
4. Turnover of the company for the F.Y.
5. Net profit of the company for the F.Y.
6. Whether CSR Committee has been constituted or not.
7. Number of directors composing CSR Committee.
8. Number of meetings of CSR Committee held during the year.
9. Directors who attended the meeting, their DIN and number of meetings attended.
10. Whether company have a website where it has disclosed the following information in accordance with Rule 9, provide link
- Composition of CSR committee
- CSR Policy
- CSR projects approved by the board
11. Whether Impact assessment of CSR projects is carried out in pursuance of Rule 8(3). If yes, whether the same has been disclosed in the Board Report. Provide web-link.
12. Whether any amount is available for set off in pursuance of Rule 7(3) of Companies (CSR Policy) Rules, 2014.
13. Whether the company has completed the period of three financial years since its incorporation If no, then provide the number of financial years completed since incorporation.
14. Average net profit of the company as per section 135(5)
15. 2% of Average net profit of the company as per section 135(5) surplus arising out of the CSR projects/ programs or activities of the previous financial year, if any
16. Total CSR obligation for the financial year.
17. Whether CSR amount for the financial year has been spent, if yes then amount spent in ongoing project, other than ongoing project or both??
18. Details of CSR amount spent against ongoing projects for the financial year, number of ongoing projects, project ID, item from the list of activities in schedule VII, name of project, local area, location of the project, project duration, amount spent in each project, mode of implementation direct or not, mode of implementation through implementing agency.
19. Amount spent in Administrative Overheads
20. Amount spent on Impact Assessment, if applicable
21. Total Amount Spent for the Financial Year
22. Amount unspent/ (excess) spent for the Financial Year
23. Amount eligible for transfer to Unspent CSR Account for the Financial Year as per Section 135(6) (before adjustments)
24. Amount to be transferred to Fund specified in Schedule VII for the Financial Year (if total unspent for the Financial Year is greater than unspent for Ongoing projects)
25. Details of transfer of Unspent CSR amount for the financial year i.e., Amount to be transferred, amount actually transferred, Date, Deficiency etc.
26. Transfer to Fund specified in Schedule VII as per second proviso to Section 135(5) for the Financial Year.
27. Specify the reason(s) if the company has failed to spend two per cent of the average net profit as per section 135(5).
28. Whether any unspent amount of preceding three financial years (financial year ending after 22nd January 2021) has been spent in the financial year?
29. Whether any unspent amount pertaining to FY 2014-15 to FY 2019-20 has been spent in the financial year?
30. Whether any capital assets have been created or acquired through CSR spent in the financial year?
31. Attachments (optional)
32. Declaration by director/Authorized signatory.
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