The Ministry of Corporate Affairs vide notification dated February 11, 2022, published Companies (Accounts) Amendment Rules, 2022 to further amend Companies (Accounts) Rules, 2014. In the Companies (Accounts) Rules, 2014 in rule 12, after sub-rule (IA), the following sub-rule shall be inserted, namely: –

“(IB) Every company covered under the provisions of sub-section (1) to section 135 shall furnish a report on Corporate Social Responsibility in Form CSR-2 to the Registrar for the preceding financial year (2020-2021) and onwards as an addendum to Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS), as the case may be.

Provided that for the preceding financial year (2020-2021), Form CSR-2 shall be filed separately on or before 31st March 2022, after filing Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS), as the case may be.”