CSR-2 Annual Report
File your company's annual CSR-2 report with MCA — mandatory disclosure of CSR activities, expenditure and unspent amounts under Section 135 of the Companies Act 2013.
File your company's CSR-2 report on time
Share your CSR expenditure details. We prepare and file CSR-2 with MCA within the due date.
Talk to a CS →A complete CSR-2 report filing package
CSR Expenditure Review
CSR obligation calculated under Section 135 and actual expenditure verified against it.
Form CSR-2 Preparation
CSR-2 report drafted with details of implementing agencies, amounts spent and activities.
Board Report Alignment
CSR-2 data aligned with the company's annual board report CSR disclosures.
Unspent Amount Reporting
Unspent CSR amounts reported and transferred to PM CARES / impact funds as required.
MCA Filing
Form CSR-2 filed on MCA portal by practising CA / CS with digital signature of director.
Acknowledgement Shared
MCA filing acknowledgement obtained and shared — records maintained for board compliance.
What is needed for CSR-2 report filing
Section 135 Applicability
Company must be covered under Section 135 — net worth Rs. 500 Cr+, turnover Rs. 1000 Cr+ or net profit Rs. 5 Cr+.
CSR Committee Minutes
Board CSR committee meeting minutes with approved CSR policy and expenditure plan.
Expenditure Statements
Details of implementing agencies, project-wise amounts spent and invoices / utilisation certificates.
Board Resolution
Board resolution approving CSR expenditure and filing of CSR-2 must be passed.
Unspent Amount Details
If CSR obligation not fully met, details of unspent amount and transfer to designated fund required.
Director DIN and DSC
Digital signature of the director filing CSR-2 and their DIN are mandatory for MCA filing.
CSR-2 must be filed on MCA annually. Non-filing or incorrect disclosure attracts penalties under Section 135 — file before the due date each financial year.
Common issues in CSR-2 report filing
Simple steps, no surprises
CSR obligation calculated
Net profit average and 2% obligation computed based on audited financials.
Expenditure details compiled
Project-wise spend, implementing agencies and utilisation certificates gathered.
CSR-2 prepared and reviewed
Form CSR-2 drafted, aligned with board report and reviewed by director.
Filed on MCA
CSR-2 filed on MCA portal with digital signature — acknowledgement obtained.
Other services you may need
Frequently asked questions
Form CSR-2 is an annual report filed by companies covered under Section 135 of the Companies Act 2013. It discloses CSR activities undertaken, expenditure incurred and any unspent amounts for the financial year.
Companies with net worth of Rs. 500 Cr or more, turnover of Rs. 1000 Cr or more, or net profit of Rs. 5 Cr or more during any preceding financial year must file CSR-2.
If the 2% obligation is not fully spent, the unspent amount must be transferred to an unspent CSR account within 30 days of financial year end and subsequently to PM CARES or a notified fund within 6 months.
CSR-2 must be filed as an addendum to Form AOC-4 or separately. The exact due date follows the AOC-4 timeline — typically within 60 days of the AGM date.
No. CSR funds can only be given to NGOs registered under CSR-1 on the MCA portal with a valid Darpan ID. Donations to unregistered entities do not qualify as valid CSR expenditure.
Ready to file your company's CSR-2 report?
We calculate your CSR obligation, prepare CSR-2 and file with MCA — before the due date, every year.