MCA Update - Companies (Accounts) Amendment Rules, 2025.

mendment related to Form CSR-2 in the Companies (Accounts) Rules, 2014 , specifically in Rule 12(1B), fourth proviso :

Earlier Provision: For FY 2023-24, Form CSR-2 was to be filed on or before 31st March, 2025 after filing AOC-4/AOC-4-NBFC (Ind AS)/AOC-4 XBRL

Amended Provision The deadline for filing Form CSR-2 for FY 2023-24 has been extended to 30th June, 2025 , with no change in the sequence CSR-2 to be filed after AOC-4/AOC-4-NBFC (Ind AS)/AOC-4 XBRL.

Key Impact: Companies get an additional 3 months for CSR-2 filing.Filing sequence remains unchanged.

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