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Form CSR-2 Filing in India – Annual CSR Report under Sec 135 Companies Act 2013, Rule 12(1B) CSR Rules, 2% Spend Disclosure, Ongoing Project Reporting, Unspent CSR Account & AOC-4 Addendum Filing
Form CSR-2 is the annual CSR report filed by every company that triggered Section 135 of the Companies Act 2013 in any preceding financial year. Introduced through the Companies (Accounts) Amendment Rules 2022 and governed by Rule 12(1B) of the Companies (Accounts) Rules, CSR-2 captures the complete CSR footprint of the company — net worth / turnover / net profit triggers, average net profit of preceding 3 FYs, 2% prescribed spend, actual spend, ongoing projects, unspent CSR account, set-off / set-on, impact assessment, and CSR Committee & implementing-agency details.
CSR-2 was originally introduced as a one-time form for FY 2020-21 (filed by 31 March 2022). From FY 2021-22 onwards it is an annual filing, filed as a separate web-based addendum to Form AOC-4 / AOC-4 XBRL / AOC-4 NBFC. The form requires the donor company to quote the CSR Registration Number (CRN) of every implementing agency engaged — making CSR-1 of the agency a hard pre-requisite. CSR-2 is signed digitally by an authorised director (and CFO / CS where applicable) and is critical evidence of CSR compliance for ROC, MCA inspections, secretarial audit, and investor / lender diligence. Our CSR-2 Filing Services cover threshold check, computation, project mapping, unspent-CSR reconciliation, web-form drafting, and MCA filing — end-to-end.
Sec 135
Companies Act 2013
Rule 12(1B)
Annual Web-Form
2% Spend
Of Avg Net Profit (3 FYs)
AOC-4 Addendum
Separate MCA Web-Form
Laws & Forms We Work With
Companies Act 2013
Sec 135 – CSR
Sec 198 – Net Profit
Schedule VII
CSR Rules 2014
Rule 12(1B) Accounts Rules
Rule 4 – Implementation
Rule 7 – Spending
Rule 8 – Reporting
Form CSR-2
Form CSR-1 (Agency)
Form AOC-4 / XBRL
Unspent CSR A/c
PMNRF / PM CARES
CSR-2 Compliance Buckets We Handle
Trigger
Sec 135 Threshold Mapping
Confirming whether the company crossed the Sec 135 trigger — net worth ≥ ₹500 cr / turnover ≥ ₹1,000 cr / net profit ≥ ₹5 cr in the immediately preceding FY — and is liable to file CSR-2.
- Net worth ≥ ₹500 cr
- Turnover ≥ ₹1,000 cr
- Net profit ≥ ₹5 cr
- Standalone-basis test
- 3-FY exit clause
- First-trigger handling
Computation
Sec 198 Net Profit & 2% Spend
Computing net profit under Sec 198, average net profit of preceding 3 FYs, prescribed CSR (2%), set-off carry-forward, surplus / set-on adjustments, and final spend obligation.
- Sec 198 net profit
- 3-FY rolling average
- 2% obligation
- Set-off (Rule 7(3))
- Set-on (Rule 7(2))
- Surplus treatment
Schedule VII
Activity Mapping
Mapping every CSR project to Schedule VII heads — education, healthcare, gender equality, environment, rural development, sports, slum, technology, disaster, war veterans, and contribution to specified funds.
- 11 Schedule VII heads
- Strict project match
- PMNRF / PM CARES
- Excluded activities
- Local-area preference
- Geography mapping
Implementation
Mode of Implementation
Direct by company, through implementing agency (Sec 8 / trust / society with valid CRN), through statutory body, or as collaborative project — capturing CRN in CSR-2 for every agency.
- Direct mode
- Through agency (CRN)
- Statutory body
- Collaborative
- Rule 4(1) eligibility
- MOU verification
Ongoing Project
Ongoing Project Reporting
Identifying multi-year projects (≤ 3 years), board approval, project description, modalities, timelines, fund-flow, milestone reporting, and unspent transfer to Unspent CSR Account.
- Up to 3-year projects
- Rule 2(1)(i) definition
- Board approval
- Modality & timeline
- Milestone tracking
- Unspent A/c transfer
Unspent CSR
Unspent CSR Account (Sec 135(6) / (5))
For ongoing projects — unspent transferred to "Unspent CSR Account" within 30 days of FY end and utilised within 3 years. For other unspent — transfer to Schedule VII fund within 6 months of FY end.
- Sec 135(6) — ongoing
- 30-day transfer
- 3-year utilisation
- Sec 135(5) — others
- 6-month / Schedule VII fund
- Bank-account proof
Impact Assessment
Mandatory Impact Assessment
Companies with avg CSR obligation ≥ ₹10 cr (preceding 3 FYs) must conduct impact assessment for every project of outlay ≥ ₹1 cr completed at least 1 year prior — disclosed in CSR-2.
- Rule 8(3)
- ≥ ₹10 cr trigger
- Per-project ≥ ₹1 cr
- Independent agency
- Board-report annexure
- Allowable admin overhead
MCA Filing
MCA Web-Form Filing
Filing CSR-2 as a separate addendum to AOC-4 on MCA V3 portal — drafted, certified by director / CFO / CS, signed digitally, paid (zero govt. fee), and SRN-tracked.
- MCA V3 web-form
- AOC-4 addendum
- DSC of director / CFO / CS
- Zero govt. fee
- SRN tracking
- Annual filing
Key Concepts in CSR-2 Filing
Sec 135(1)
CSR Trigger
Net worth ≥ ₹500 cr OR turnover ≥ ₹1,000 cr OR net profit ≥ ₹5 cr in immediately preceding FY — any one trigger makes Sec 135 (and CSR-2) applicable.
Any One
Standalone
Sec 135(5)
2% Mandatory Spend
At least 2% of average net profits (Sec 198) of immediately preceding 3 FYs must be spent on CSR each year, in pursuance of CSR policy and Schedule VII.
2% Avg NP
Sec 198
Rule 12(1B)
CSR-2 Mandate
Every company covered under Sec 135 must furnish CSR report in Form CSR-2 to ROC, as a web-based addendum to Form AOC-4, AOC-4 XBRL, or AOC-4 NBFC.
Annual
Web-Form
Sec 135(6)
Unspent CSR Account
Unspent amount of ongoing projects must be transferred to a separate "Unspent CSR Account" in a scheduled bank within 30 days of FY end, utilised within 3 years.
30 Days
3-Year Window
Sec 135(5)
Other Unspent — Sch VII Fund
Unspent CSR not relating to an ongoing project must be transferred to a fund specified in Schedule VII (PMNRF, PM CARES, Clean Ganga, etc.) within 6 months of FY end.
6 Months
Schedule VII Fund
Sec 135(7)
Penalty for Non-Spend
Default: company liable to penalty of twice the unspent amount or ₹1 cr, whichever is less; every officer in default — 1/10th unspent or ₹2 lakh, whichever is less.
2× Unspent
₹1 Cr Cap
Rule 8(3)
Impact Assessment
Companies with avg CSR obligation ≥ ₹10 cr in preceding 3 FYs must conduct impact assessment for every project of outlay ≥ ₹1 cr completed at least 1 year before — disclosed in CSR-2.
≥ ₹10 cr / ₹1 cr
Independent Agency
CRN Quote
Implementing Agency CRN
Every implementing agency engaged must hold a valid CSR Registration Number (CSR-1) and the CRN must be quoted in CSR-2 — without it, the spend disclosure stands defective.
CSR-1 Pre-Req
Per-Agency
Our CSR-2 Filing Services
Threshold & Applicability Check
Reviewing standalone financials of preceding FY — net worth, turnover, net profit — to confirm Sec 135 / CSR-2 applicability, including 3-FY exit-clause analysis.
Sec 198 Net-Profit Computation
Computing Sec 198 net profit for the relevant FYs, applying admissible additions / deductions, 3-FY rolling average, and arriving at the 2% prescribed CSR.
CSR Policy & Committee
Drafting / refreshing CSR policy, CSR Committee composition (Sec 135(1)), annual action plan (Rule 5(2)), board approval, and policy upload on website.
Project Identification & Mapping
Mapping every project to Schedule VII heads, classifying as one-time / ongoing, geography, beneficiary, mode (direct / agency), and budget.
Implementing-Agency Validation
Verifying CSR-1 / CRN of every agency, MOU drafting, fund-flow, milestone, and reporting framework — defective CRNs flagged and corrected before filing.
Unspent-CSR Reconciliation
Reconciling unspent — ongoing-project transfer to Unspent CSR Account in 30 days; non-ongoing transfer to Schedule VII fund in 6 months; bank-account proof and challan trail.
Set-Off / Set-On Tracking
Tracking excess spend (Rule 7(3) — set-off for next 3 FYs), set-on of unspent on capital assets (Rule 7(4)), and surplus treatment under Rule 7(2).
Impact Assessment Coordination
Engaging an independent agency for impact assessment of qualifying projects, drafting report, board annexure, and disclosure in CSR-2 / Director's Report.
CSR-2 Web-Form Drafting
End-to-end drafting of the CSR-2 web-form on MCA V3 — every field validated against board approvals, accounts, and CSR-1 / CRN evidence.
DSC & MCA Filing
Affixing DSC of director / CFO / CS, payment (zero govt. fee), SRN generation, AOC-4 cross-reference, and tracking till acknowledgement.
Board / Director's Report
Drafting CSR section of Board's Report, annexure-VII (CSR Annual Report), unspent disclosures, impact-assessment summary, and reasons for shortfall (if any).
Belated & Resubmission
Belated CSR-2 filings, MCA queries / resubmission cycles, additional-fee handling under Rule 12, and Sec 135(7) penalty quantification with compounding advisory.
When You Need CSR-2 Filing Support
First-Time Sec 135 Trigger
Company has crossed CSR threshold for the first time — CSR Committee, policy, action plan, project setup, agency CRNs, and first CSR-2 filing.
Annual Filing Window
Post AGM every year — CSR-2 to be filed as separate addendum to AOC-4 within MCA-prescribed timelines after end of relevant financial year.
Ongoing Multi-Year Projects
Multi-year (≤ 3 years) projects with unspent transfer to Unspent CSR Account — annual progress, utilisation, and milestone reporting in CSR-2.
Excess / Set-Off Spend
Excess CSR spent in earlier FY to be set-off against next 3 FY obligation — capture in CSR-2 with board resolution and audit trail.
Shortfall in 2% Spend
Shortfall in mandatory 2% — Sec 135(5) reasons in Board's Report, transfer to Schedule VII fund within 6 months, and Sec 135(7) penalty exposure.
Impact Assessment Trigger
Crossed ₹10 cr avg CSR obligation — mandatory impact assessment of qualifying projects and disclosure in CSR-2.
Defective Agency CRN
Implementing agency operating without a valid CRN — pause disbursements, fast-track CSR-1 filing, and amend CSR-2 disclosures.
Audit / MCA / SEBI Diligence
Statutory / secretarial / cost / forensic audit, MCA inspection, or SEBI LODR diligence — past CSR-2 SRNs, board minutes, and fund-flow trail.
Documents Needed for CSR-2
Company & Financial
- CIN / PAN
- Audited financials (3 FYs)
- Sec 198 net-profit working
- 2% prescribed CSR working
- Set-off / set-on register
- Director's Report (CSR section)
- Last AOC-4 SRN
CSR Governance
- CSR policy
- CSR Committee composition
- Annual action plan
- CSR Committee minutes
- Board minutes approving spend
- Project-wise board approvals
- Website upload proof
Project / Agency / Fund
- Project list with Schedule VII tag
- Implementing-agency CRNs (CSR-1)
- MOUs with each agency
- Fund-flow & bank statements
- Unspent CSR Account proof
- Schedule VII fund challans
- Impact-assessment reports
Our CSR-2 Engagement Process
1
Trigger & Computation
Sec 135 applicability, Sec 198 net profit, 3-FY average, 2% obligation, set-off / set-on adjustments.
2
Project & Agency Mapping
Schedule VII tagging, CSR Committee & action plan, implementing-agency CRN validation, MOU review.
3
Spend Reconciliation
Project utilisation, unspent CSR Account, Schedule VII fund transfer, impact assessment, surplus treatment.
4
CSR-2 Drafting
Web-form drafting on MCA V3, validation against accounts & minutes, director / CFO / CS digital signing.
5
Filing & Closure
MCA filing, AOC-4 cross-reference, SRN tracking, board archives, and next-FY CSR calendar.
Why Choose Us for CSR-2 Filing
✓
End-to-end CSR-2 retainer
✓
Sec 135 / 198 specialists
✓
Schedule VII mapping
✓
Unspent CSR & set-off tracking
✓
Impact-assessment coordination
✓
Agency CRN validation
✓
CSR policy & action plan
✓
Belated & penalty advisory
FAQs on Form CSR-2 Filing
What is Form CSR-2?
An annual web-based form filed by companies covered under Section 135 to report their CSR activities and spending to MCA.
Who is required to file CSR-2?
Every company that triggers Section 135 of the Companies Act 2013 in any preceding financial year.
Is CSR-2 an annual filing?
Yes. From FY 2021-22 onwards, CSR-2 is an annual filing as a separate addendum to Form AOC-4.
What are the Section 135 thresholds?
Net worth ≥ ₹500 crore, turnover ≥ ₹1,000 crore, or net profit ≥ ₹5 crore in the immediately preceding FY.
How is CSR spending calculated?
2% of the average net profit (computed under Section 198) of the immediately preceding three financial years.
What if CSR funds remain unspent?
Ongoing-project unspent goes to a special Unspent CSR Account within 30 days; other unspent goes to a Schedule VII fund within 6 months.
Is CSR-1 of the agency mandatory for CSR-2?
Yes. Every implementing agency must hold a valid CRN, which must be quoted in CSR-2.
Who signs CSR-2?
An authorised director of the company; CFO and Company Secretary sign where applicable.
When is impact assessment mandatory?
For companies with average CSR obligation of ₹10 crore or more, on every project of outlay ₹1 crore or more completed at least one year prior.
What is the penalty for not spending CSR?
Twice the unspent amount or ₹1 crore, whichever is less, on the company; ₹2 lakh or 1/10th unspent, whichever is less, on each defaulting officer.
CSR-2 Filed. Spend Reported. Compliance Closed for the Year.
Partner with our CSR specialists for an end-to-end CSR-2 filing — Sec 198 computation, project mapping, agency validation, unspent reconciliation, impact assessment, and MCA filing.
Talk to a CSR-2 Filing Expert