Regulatory Services · CSR-2 Report

CSR-2 Report Filing comply with the mandatory annual CSR disclosure requirement for companies.

Form CSR-2 is an annual report that companies falling within CSR applicability thresholds must file with the Registrar of Companies, disclosing CSR spend, projects, and compliance for the financial year.

Every company to which CSR provisions apply under Section 135 of the Companies Act must file Form CSR-2 as an addendum to its financial statement filing, reporting details of CSR obligation, amount spent, projects undertaken, and any unspent amounts transferred.

The form requires details of implementing agencies, ongoing project spend, and compliance with the prescribed CSR percentage, and is typically filed after the company's AOC-4 filing for the relevant financial year.

At Beyonte Compliances, we compile the company's CSR spend and project data, reconcile it against board and CSR committee reports, and file Form CSR-2 with the Registrar of Companies.

What Our Reporting Service Covers

CSR Applicability Check

Confirming whether the company meets the net worth, turnover, or profit thresholds triggering CSR.

CSR Spend Reconciliation

Reconciling CSR amount spent against the prescribed obligation for the financial year.

Project & Implementing Agency Details

Compiling details of CSR projects and the implementing agencies, including CSR-1 registration numbers.

Unspent Amount Disclosure

Reporting any unspent CSR amount transferred to a specified fund or unspent CSR account.

Form CSR-2 Preparation

Preparing Form CSR-2 with data aligned to the board's report and financial statements.

MCA Portal Filing

Filing Form CSR-2 on the Ministry of Corporate Affairs portal within the prescribed timeline.

Board Report Alignment

Ensuring consistency between CSR-2 disclosures and the CSR section of the board's report.

Query & Correction Support

Assisting with corrections or resubmission if discrepancies are flagged.

Our Process

Applicability Confirmation

Confirming the company's CSR applicability for the relevant financial year.

Data Compilation

Gathering CSR spend, project, and implementing agency data.

Reconciliation

Reconciling figures against the board's report and financial statements.

Form Preparation

Preparing Form CSR-2 with all required disclosures.

MCA Filing

Filing the form on the MCA portal within the applicable due date.

Why It Matters

✓Ensures compliance with mandatory annual CSR disclosure requirements

✓Avoids penalties for late or incorrect CSR reporting

✓Improves transparency of CSR spend to regulators and stakeholders

✓Reconciled data reduces the risk of scrutiny or notices

✓Clear disclosure of unspent amounts supports proper fund transfer compliance

✓Consistent reporting strengthens the company's overall governance record

✓Structured process reduces last-minute filing pressure

✓Supports accurate year-on-year CSR compliance tracking

Frequently Asked Questions

Companies that meet the net worth, turnover, or net profit thresholds prescribed under Section 135 of the Companies Act and are therefore subject to CSR provisions must file Form CSR-2.

Form CSR-2 is filed separately after the company's financial statements, typically following the AOC-4 filing for the relevant financial year, within the timeline notified by the MCA.

The form requires details of the CSR obligation, amount spent, projects undertaken, implementing agencies, and any unspent amount transferred to a specified fund or account.

Non-filing or delayed filing can attract penalties under the Companies Act and flag the company for regulatory scrutiny.

Stay compliant with your annual CSR-2 filing.

Talk to our team about CSR spend reconciliation and Form CSR-2 filing.