CSR 2 Report
CSR-2 Report Filing
Companies that fall under mandatory Corporate Social Responsibility (CSR) cannot stop after spending on approved projects — they must also report it. CSR-2 is the annual disclosure filed with the Ministry of Corporate Affairs, capturing CSR budgets, spending, activities, implementing agencies, and compliance status. Missing or incorrect filing may lead to penalties or regulatory scrutiny.
We help companies file CSR-2 accurately and on time, with complete documentation and compliance checks.
What is CSR-2?
CSR-2 is an additional annual return introduced by MCA, filed for every financial year in which CSR provisions apply. It discloses:
CSR committee details
Approved budget and unspent amounts
Nature of projects and implementing agencies
Mode of spending and fund utilisation
Surplus handling, impact assessments, and transfers to designated funds
It must be filed online with DSC certification.
Who must file CSR-2?
Companies meeting any one of the following under Section 135:
Net worth ≥ ₹500 crore
Turnover ≥ ₹1,000 crore
Net profit ≥ ₹5 crore
Listed, unlisted, private, and foreign companies operating in India — all must comply if thresholds are met.
Why CSR-2 matters
Mandatory MCA compliance
Transparent reporting of CSR activities
Avoids penalties and legal action
Supports due diligence, ESG, and stakeholder reporting
Strengthens governance and brand credibility
What we assist with
CSR applicability and compliance review
Data compilation and financial reconciliation
Verifying implementing agency eligibility & CSR-1 details
Drafting CSR disclosures and board affirmations
Preparing and filing CSR-2 on MCA portal
Rectifications, resubmissions, and advisory on future compliance
Information & documents needed
CSR committee constitution, meetings, and resolutions
CSR policy and board report disclosures
CSR project details, agreements, and activities
Spending summary, utilisation reports, and bank records
CSR-1 registration of implementing agency
Impact assessment reports (if applicable)
Audited financial statements
Our filing process
Understand CSR obligations and prior-year compliance
Collect financials, activity reports, and supporting documents
Draft CSR-2 data table and verify accuracy
File on MCA portal with DSC authentication
Share acknowledgment and maintain compliance record
Frequently Asked Questions
It must be filed for every applicable financial year, usually along with or after AOC-4. MCA may specify annual due dates.
Yes — both are mandatory.
Yes, if CSR provisions apply. Non-spending must also be reported.
Possible, depending on MCA portal permissions and justification.
No — but accuracy is critical.