MCA CSR-2 Form: Filing Process, Due Dates, and Compliance

Corporate Social Responsibility (CSR) is when companies do things that are good for society as a whole. The MCA established Form CSR-2 to make sure that businesses are honest and accountable when they do CSR activities.

Section 135 of the Companies Act 2013 makes CSR a mandatory responsibility for companies that meet the financial threshold. After qualifying, CSR becomes part of the annual compliance for a company, requiring it to spend at least 2 percent of its average net profits on approved CSR activities every financial year.

These activities may include:

• Healthcare
• Education
• Environmental protection
• Rural development
• Employee skill development

This form tracks expenses, types of supported initiatives, and whether CSR criteria were met. Timely and accurate submission is the essence for every reporting company; failure to which may lead to some penalties.

What is the MCA CSR-2 Form?

The MCA CSR-2 Form is an official document that companies use to show how they’ve carried out CSR projects. This record shows what they did to help society while making sure that rules were followed openly.

Purpose:

• To report CSR activities undertaken during the financial year
• To provide a clear record of CSR expenditures and program implementation
• To enable MCA to monitor CSR compliance and effectiveness

Applicability of CSR-2 Form

If any of these things happened during the last fiscal year, a company needs to file CSR-2.

• Net worth: ₹500 crore or more
• Turnover: ₹1,000 crore or more
• Net profit: ₹5 crore or more

Financial Year for Reporting:

• The CSR-2 form includes the activities and expenditures of the previous FY. In audited financial accounts, companies must verify that the data matches at that time.

Types of CSR Activities Reportable:

• Expenditures on projects aligned with Schedule VII of the Companies Act, such as:
  • Education, healthcare, and sanitation initiatives
  • Rural development and livelihood enhancement programs
  • Environmental sustainability projects
  • Skill development and vocational training
    
• Only Board-approved CSR activities completed during the fiscal period are reported.   Planned or saved money must be excluded.

CSR-2 outlines affected firms, when they must disclose, and how to comply.

Due Dates for CSR-2 Filing

Standard Due Date:

• CSR‑2 is filed as an addendum to Form AOC‑4 (including AOC‑4 XBRL/AOC‑4 NBFC (Ind AS)) and therefore follows the same due date as AOC‑4, i.e., within 30 days from the date of the company’s AGM, unless the MCA notifies a different deadline for a specific financial year

Read a clear and complete explanation of what Form AOC-4 is, when it must be filed and the compliance rules to follow: Form AOC-4 Filing – Due Date, Fees & Compliance Guide  

(Note: MCA might extend the CSR-2 date, and can issue a general, stating that “A CSR‑2 must be filed separately on or before DD‑MM‑YYYY, after filing AOC‑4”.)

Penalties for Late Filing

• Late filing can lead to penalties under Sections 134(8) of the Companies Act, 2013
• Fines may apply to both the company and the responsible officers
• Ongoing non-compliance may hurt the company’s credibility and statutory record

Extensions or Exemptions

• MCA may allow extra time through official notifications
• Such extensions are uncommon and granted only in exceptional cases
• Companies should monitor MCA updates to avoid missing announcements

Why timely filing matters

• Helps stay compliant, prevents penalties, and reflects transparency in CSR activities

Documents Required to File the CSR Form

To file CSR-2 accurately, companies should keep the following ready:

• Board Approvals: Resolutions approving CSR policy and projects
• CSR Policy: Approved policy with focus areas and implementation strategy
• Financial Records: Audited statements and detailed CSR expenditure
• Project Reports: Summaries of project objectives, outcomes, and supporting evidence (certificates, photos)
• Other Documents: Details of unspent CSR funds and contributions to external projects/trusts

These documents ensure smooth filing and compliance verification.

Step-by-Step Process for Filing CSR-2 Online

1. Visit www.mca.gov.in and log in with your company credentials.
2. Navigate to CSR-2 Form:
   
   Due to the MCA21 V3 migration, CSR-2 is now filed as a separate form, not only as an addendum to AOC-4.
   
   Path (after migration): MCA Services → e-Forms → CSR-2

3. Fill the Form:
   
   Enter all CSR details for the financial year, such as:
   a. CSR Committee composition
   b. Nature of CSR projects
   c. Amount spent
   d. Unspent/ongoing project details
   e. Transfers to Unspent CSR Account or Schedule VII Funds
   f. Implementation mode (direct or through the implementing agency)
   
4. Attach supporting files such as board resolutions, project reports, and financial records.
5. Pay any fees online (if applicable). Most CSR-2 filings do not require a separate fee.
6. Review the form, submit it and download the confirmation receipt for records           

Following these steps ensures error-free filing and compliance with MCA requirements.

Downloading CSR-2 Form for Offline Reference

• Where to Download: The CSR-2 form can be downloaded from the MCA portal.
• Offline Preparation: Use a downloaded copy to check data, gather proof files, and make sure that numbers and project facts fit before putting them online.

With this method, mistakes are less likely to happen and digital filing is easier.

Compliance and Record-Keeping

Aspect	Details
Retention of Records	Maintain CSR-2 filing receipts, uploaded documents, and supporting evidence for audits and verification.
Reporting Obligations	Comply with Section 135 of the Companies Act, 2013, and stay updated with MCA notifications regarding CSR reporting.

Conclusion

Legally, companies must fill out the CSR-2 form. It also shows that they care about being open and doing the right thing. Avoiding fines and earning investors’ trust by turning it in early and making sure it’s right also shows responsible use of funds meant for social causes. If you want to make things easier for yourself, get professional help. LegalWiz’s team assists you in keeping track of spending, results, and board decisions, which makes reports and audits easier. By using this method, companies make the required paperwork into opportunities to show how they help society.