CSR-2 Due Date, Penalty and How to File
CSR-2 (CSR Report (CSR-2)) applies to Private Limited Company. CSR reporting form; from FY 2024-25 filed as an addendum to AOC-4 (earlier filed separately by about 30 Dec). Source: ebizfiling.com csr-2-filing
CSR-2 at a glance
- Form
- CSR-2
- Applies to
- Private Limited Company
- Due date
- 30 December every year
- Category
- MCA / ROC
- Filing portal
- MCA V3
- CA required
- Yes, a CA/CS is required
Dates reflect Indian statute as of mid-2026 and are extension prone (the MCA and CBDT issue circulars). Always confirm with your CA before filing.
When CSR-2 applies, and when you can skip it
Company meets a Section 135 CSR threshold in the preceding FY: net worth >= Rs 500 cr, OR turnover >= Rs 1,000 cr, OR net profit >= Rs 5 cr.
If no Section 135 threshold is crossed, CSR provisions and CSR-2 do not apply; skip.
CSR-2: frequently asked
What is the due date of CSR-2?+
CSR-2 (CSR Report (CSR-2)) is due 30 December every year.
Who needs to file CSR-2?+
CSR-2 applies to Private Limited Company. Company meets a Section 135 CSR threshold in the preceding FY: net worth >= Rs 500 cr, OR turnover >= Rs 1,000 cr, OR net profit >= Rs 5 cr.
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