Form CSR-2: Complete Guide to Reporting on Corporate Social Responsibility
Form CSR-2 is the web form used for reporting on Corporate Social Responsibility (CSR) activities. It is governed by Rule 12(1B) of the Companies (Accounts) Rules, 2014.
All companies required to carry out CSR activities under the applicable rules must file CSR-2 — as an independent form for FY 2020-21, FY 2022-23, FY 2023-24, and FY 2024-25 (V2 filings), and as a linked form to AOC-4/AOC-4 XBRL/AOC-4 NBFC for FY 2024-25 onwards (V3 filings).
Who Should File CSR-2 / When is it Filed
Any company to which CSR provisions apply under Section 135 must file CSR-2 for the relevant financial year, either independently (for the specified older financial years) or as a linked annexure to its AOC-4/AOC-4 XBRL/AOC-4 NBFC filing (for FY 2024-25 onwards).
Important Checkpoints Before Filing
- Applicant must be registered on the MCA portal before filing
- The company must hold a valid CIN, with status Active, Under CIRP, or Under Liquidation
- Signatories must hold an approved DIN or valid PAN
- The DSC attached must be registered on the MCA portal against the DIN/PAN provided
- The signing authority must hold a valid, non-expired, non-revoked DSC
- The signing director’s DIN must not be flagged for disqualification
- For independent filing: the SRN of AOC-4/AOC-4 XBRL/AOC-4 NBFC quoted must be a valid, approved SRN (not marked defective) associated with the company for the same financial year
- No other approved (non-defective) CSR-2 should already have been filed for the same financial year
- Project IDs entered in field 10(b) must belong to an approved SRN (not marked defective) associated with the CIN
- If field space is insufficient, additional details may be furnished as an optional attachment
Step-by-Step Filing Process
Independent Filing (older financial years)
- Login to MCA portal → MCA Services → Company e-Filing → Annual Filings
- Access “Form No. CSR-2 (Reporting on Corporate Social Responsibility (CSR))”
- Enter/search/select CIN
- Fill up the application
- Optionally save as draft
- Click ‘Generate Project IDs’
- Submit the webform and note the SRN
- Affix DSC
- Upload the DSC-affixed PDF on MCA portal
- Receive acknowledgement
Linked Filing (FY 2024-25 onwards)
CSR-2 is accessed as a linked form after successful submission of AOC-4/AOC-4 XBRL/AOC-4 NBFC, and is completed and submitted together with the parent form.
Signing Requirements
- Digitally signed by an authorised signatory with an approved DIN or valid PAN
Fee Structure
Normal Fee — Companies with Share Capital
As per the Companies (Registration Offices and Fees) Rules, 2014:
| Nominal Share Capital (INR) | Fee (INR) |
|---|---|
| Less than 1,00,000 | 200 |
| 1,00,000 to 4,99,999 | 300 |
| 5,00,000 to 24,99,999 | 400 |
| 25,00,000 to 99,99,999 | 500 |
| 1,00,00,000 or more | 600 |
No additional/delay fee is prescribed for CSR-2.
Processing Mode
| Filing Type | Mode |
|---|---|
| Independent filing | Always STP — taken on record electronically without further processing; no provision for resubmission |
| Linked filing (parent purpose = Revised Financial Statements u/s 130/131, or filing reduces paid-up capital) | Non-STP |
| Linked filing (parent purpose = Adopted Financial Statements) | STP — no provision for resubmission |
Useful Links
Frequently Asked Questions (FAQs)
Q1. Is CSR-2 always filed independently? No — it is independent for FY 2020-21, FY 2022-23, FY 2023-24, and FY 2024-25 (V2), and linked to AOC-4/AOC-4 XBRL/AOC-4 NBFC from FY 2024-25 onwards (V3).
Q2. What is a ‘Project ID’ in CSR-2? An identifier generated for each CSR project reported in the form, via the ‘Generate Project IDs’ button during filing.
Q3. Is CSR-2 always processed automatically? Independent filings are always STP. Linked filings follow the parent AOC-4 form’s purpose — Non-STP for revised statements or capital-reduction filings, STP otherwise.
Q4. Is there a fee for CSR-2? Yes, per the standard Registration Offices and Fees Rules slabs; no additional/delay fee is prescribed.
Q5. Can two CSR-2 filings exist for the same financial year? No — no other approved (non-defective) CSR-2 should already exist for that financial year.
Disclaimer
This article is based on the official Instruction Kit for Form CSR-2 published by the Ministry of Corporate Affairs (MCA), Government of India. While every effort has been made to ensure accuracy, the content is intended for general guidance purposes only. MCA forms, rules, and fee structures are subject to change through amendments to the Companies Act, 2013 or notifications issued thereunder.
In case of any inconsistency or doubt, readers are advised to refer to the official MCA access page for CSR-2 and resources available on the MCA website.