MCA General Circular No. 02/2025 (16 June 2025): Separate Filing of e‑Form CSR‑2 After Portal Upgrade
On 16 June 2025, the Ministry of Corporate Affairs (MCA) released General Circular No. 02/2025, addressing a key update following the shift from MCA21 V2 to V3. This circular clarifies that e‑Form CSR‑2 (detailing Corporate Social Responsibility activities) must now be filed separately.
- MCA21 V2 was decommissioned on 18 June 2025, with all relevant annual e‑form filings shifting to MCA21 V3.
- An amendment dated 19 May 2025 (G.S.R. 317(E)) to Rule 12(1B) of the Companies (Accounts) Rules, 2014, allows standalone filing of CSR‑2.
- Subsequently, G.S.R. 357(E), dated 30 May 2025, officially notified CSR‑2 integration into MCA21 V3 alongside AOC‑4.
- The portal will experience a blackout between 18 June and 13 July 2025 to complete the software migration.
- The MCA has waived additional filing fees and penalties for forms delayed till 15 August 2025.