CSR-2 Filing your CSR report, filed accurately and on time.

Form CSR-2 is the annual report on Corporate Social Responsibility that the Ministry of Corporate Affairs requires every company covered under Section 135 of the Companies Act 2013 to file. It is a detailed disclosure form that records the company's CSR obligation, the amount actually spent, the projects undertaken, the implementing agencies engaged, the unspent CSR amount, and the manner in which any shortfall has been handled for the financial year.

CSR-2 is filed separately on the MCA portal after the company's annual financial statements have been filed. It is not part of Form AOC-4 or the annual return, and it carries its own due date which the Ministry notifies each year. Because the form draws on net profit computation, the 2 percent spending calculation, project-wise CSR data, and the CSR Registration Numbers of implementing agencies, accuracy is essential — errors in CSR-2 can trigger scrutiny and non-compliance consequences under the Companies Act.

Our CSR-2 filing practice handles the complete process for private limited companies, public companies, and other entities within the CSR mandate — reconciliation of CSR spend against the 2 percent obligation, computation of administrative overheads and impact assessment expenditure, treatment of unspent CSR amounts and excess set-off, collation of implementing agency details, accurate preparation of Form CSR-2, professional certification, and timely upload on the MCA portal. We ensure your CSR report is consistent with your Board Report and free of the discrepancies that attract regulatory attention.