CSR Filling-2 Guide
Home / CSR Filling-2 Guide
CSR Filling-2 Guide
CSR-2 Filing Guide
CSR-2 is an e-form introduced by the Ministry of Corporate Affairs (MCA) for companies falling under Section 135 of the Companies Act, 2013, i.e., those meeting CSR applicability criteria (net worth ≥ ₹500 Cr, turnover ≥ ₹1000 Cr, or net profit ≥ ₹5 Cr in the preceding financial year).
The form must be filed annually in addition to AOC-4, reporting details of CSR activities, including:
CSR Committee details
CSR obligations and actual expenditures
Ongoing/completed project
Applicability
CSR-2 must be filed by companies that:
-
Have a net worth of ₹500 crore or more, or
-
Have a turnover of ₹1,000 crore or more, or
-
Have a net profit of ₹5 crore or more
during the immediately preceding financial year
Information Required to Fill CSR-2
Here’s what you need to keep ready:
1. General Company Details
-
Corporate Identification Number (CIN)
-
Name of Company
-
Financial Year
-
Type of Company (Private/Public, etc.)
2. CSR Committee Details
-
Name, DIN, and Designation of Directors on the CSR Committee
-
Number of meetings held and attended
3. CSR Expenditure
-
2% of Average Net Profit (from the last 3 years)
-
Amount required to be spent
-
Amount actually spent
-
Unspent amount, if any, and reasons
-
Transfer to Unspent CSR Account (if applicable)