This is to inform you that the Ministry of Corporate Affairs vide its notification dated 31st May 2022 has extended the due date of filing of Form CSR-2 for the FY 2020-21 for a further period of one month. Accordingly, the Form CSR-2 for FY 2020-21 is to be filed on or before 30th June 2022.

Further, for FY 2021-22, MCA has required the companies to separately file the Form CSR-2 on or before 31st March, 2023 after filing Form AOC-4/AOC-4 XBRL/AOC-4 NBFC (Ind AS), as the case may be, instead of filing it as addendum to the AOC-4 Form.

Members may note the above and plan accordingly.

Notification is available at the link:https://egazette.nic.in/WriteReadData/2022/236165.pdf

Sincerely Yours,

Chairperson & Vice-Chairperson
Corporate Laws & Corporate Governance Committee
The Institute of Chartered Accountants of India