Is the CSR-2 disclosure in the Board's Report different from the form filed with ROC?

Yes. Board's Report CSR disclosure is a narrative in the annual report for shareholders. Form CSR-2 is a structured e-form filed with MCA. Both must be consistent and reconciled but serve different purposes.

CSR-2 Filing Services — Annual CSR Report to ROC

Q: What is Form CSR-2 and who must file it?

CSR-2 is the Annual Report on CSR Activities filed as an addendum to MGT-7 by every company covered under Section 135 in the current year or any of the preceding 3 financial years.

Q: What information does Form CSR-2 require?

CSR Committee details, average net profit and prescribed CSR amount, actual spend (project-wise), implementing agencies and their CSR-1 numbers, unspent amount details and Unspent CSR Account, and Board's Report disclosure confirmation.

Q: Can CSR-2 be filed separately from MGT-7?

No. CSR-2 is an addendum to MGT-7 and cannot be filed independently. File MGT-7 first, then CSR-2 as linked addendum. Due date aligns with MGT-7 — within 60 days of the AGM.

Q: What happens if a company falls below the Section 135 threshold?

The company must still file CSR-2 until three consecutive years have passed below all three thresholds (net worth, turnover, and net profit). This continuity rule prevents avoidance of CSR disclosures.

Mandatory Annual Report on CSR Activities Filed with the Registrar of Companies for Section 135 Companies

Every company required to comply with Section 135 of the Companies Act, 2013 — and every company that has been covered under CSR provisions in any of the preceding three financial years — must file Form CSR-2 with the Registrar of Companies as an addendum to Form MGT-7 (annual return). Form CSR-2 is the annual report on CSR activities, covering the company's CSR obligations, spending details, project-wise breakup, and explanation for any shortfall.

CSR-2 filing was introduced by MCA with effect from FY 2020-21 to bring greater transparency and public accountability to corporate CSR spending. Our CSR-2 filing services ensure accurate, complete, and timely submission — with the necessary linkage to the Board's Report and MGT-7. This connects with our CSR overview and CSR-1 registration services for complete CSR compliance support.

Our CSR-2 Filing Services

CSR Spend Calculation

Calculating the prescribed CSR spend for the year — 2% of average net profits of the preceding 3 financial years — and reconciling actual spending against the obligation.

CSR-2 Form Preparation

Gathering all required information — CSR Committee details, project-wise spending, implementing agency CSR-1 numbers, unspent amounts, and Unspent CSR Account details — for complete Form CSR-2 preparation.

Project-Wise CSR Report

Preparing the project-wise breakdown of CSR spending including project name, Schedule VII activity, implementing agency, location, amount allocated, and amount spent during the year.

Unspent CSR Account Compliance

Advising on transfer of unspent CSR amounts to the Unspent CSR Account within 30 days of year-end, and reflecting this correctly in the CSR-2 disclosure.

Board's Report CSR Disclosure

Preparing the CSR disclosure section of the Board's Report as required under Rule 8 of the CSR Rules — a prerequisite for accurate CSR-2 filing and public disclosure.

CSR-2 Filing with ROC

Filing of Form CSR-2 as an addendum to MGT-7 on the MCA21 portal within the prescribed due date, with digital signature of a director and all required attachments.

Key CSR-2 Filing Facts

CSR-2 must be filed by every company covered under Section 135 in the current or any of the preceding 3 financial years
CSR-2 is filed as an addendum to Form MGT-7 (annual return) — it cannot be filed independently
The filing due date follows the MGT-7 timeline — within 60 days of the AGM
CSR-2 must disclose the CSR Registration Numbers (CSR-1 numbers) of all implementing agencies used
Companies that have an Unspent CSR Account must disclose the account details and balance in CSR-2
A Chief Financial Officer certificate may be required confirming the CSR spend details
Late filing of CSR-2 attracts additional fees of ₹100 per day (as part of MGT-7 late fees)

Frequently Asked Questions

What is Form CSR-2 and who must file it?

Form CSR-2 is the Annual Report on CSR Activities that must be filed with the ROC as an addendum to MGT-7 by every company that is required to comply with Section 135 of the Companies Act, 2013. This includes companies that met the Section 135 threshold in the current year and companies that were covered under CSR provisions in any of the preceding three financial years — even if they no longer meet the threshold in the current year.

What information does Form CSR-2 require?

Form CSR-2 requires: details of the CSR Committee (members, dates of meetings, recommendation details); the average net profit for the preceding 3 years and the prescribed CSR amount; actual CSR amount spent during the year (project-wise breakdown); details of implementing agencies and their CSR-1 numbers; details of any unspent amount and the Unspent CSR Account; and reasons for any shortfall in spending. The form also requires confirmation of Board's Report disclosure compliance.

Can CSR-2 be filed separately from MGT-7?

No. Form CSR-2 is specifically designed as an addendum to MGT-7 and cannot be filed independently. The company must first file MGT-7 (annual return) and then file CSR-2 as an addendum linked to that MGT-7. The due date for CSR-2 therefore aligns with the MGT-7 due date — within 60 days of the AGM. Companies should plan their CSR documentation and data collection well before the annual return filing season.

What happens if a company falls below the Section 135 threshold — must it still file CSR-2?

Yes. A company that was covered under Section 135 in any of the preceding three financial years must continue to file CSR-2 until three consecutive years have passed below all three thresholds (net worth, turnover, and net profit). This continuity rule ensures that companies cannot simply dip below the threshold for one year to avoid CSR disclosures related to prior years' activities and unspent amounts.

Is the CSR-2 disclosure in the Board's Report different from the CSR-2 form filed with ROC?

Yes. The Board's Report CSR disclosure (under Rule 8 of the CSR Rules) is a narrative disclosure included in the company's annual report to shareholders — covering policy, committee, spending, and project details in a prescribed format. Form CSR-2 is a separate structured e-form filed with the ROC on MCA21. The two serve different purposes — one is for shareholder transparency, the other is a regulatory filing with MCA — but the data in both must be consistent and reconciled.