{"id":1872,"date":"2025-06-22T15:45:37","date_gmt":"2025-06-22T10:15:37","guid":{"rendered":"https:\/\/taxladdu.com\/?p=1872"},"modified":"2025-06-22T17:51:00","modified_gmt":"2025-06-22T12:21:00","slug":"separate-filing-of-e-form-csr-2","status":"publish","type":"post","link":"https:\/\/taxladdu.com\/index.php\/2025\/06\/22\/separate-filing-of-e-form-csr-2\/","title":{"rendered":"Separate filing of e-form CSR-2"},"content":{"rendered":"<h2 style=\"text-align: justify;\">MCA General Circular No.\u202f02\/2025 (16\u202fJune\u202f2025): Separate Filing of e\u2011Form CSR\u20112 After Portal Upgrade<\/h2>\n<h3><\/h3>\n<h3 style=\"text-align: justify;\"><\/h3>\n<p style=\"text-align: justify;\">On <strong>16 June 2025<\/strong>, the <strong>Ministry of Corporate Affairs<\/strong> (MCA) released <strong>General Circular No.\u202f02\/2025<\/strong>, addressing a key update following the shift from MCA21 <strong>V2 to V3<\/strong>. This circular clarifies that <strong>e\u2011Form\u202fCSR\u20112<\/strong> (detailing Corporate Social Responsibility activities) must now be filed <strong>separately.<\/strong><\/p>\n<h3 style=\"text-align: justify;\"><\/h3>\n<ul style=\"text-align: justify;\">\n<li>MCA21 <strong>V2<\/strong> was <strong>decommissioned<\/strong> on <strong>18 June 2025<\/strong>, with all relevant annual e\u2011form filings shifting to <strong>MCA21 V3<\/strong>.<\/li>\n<li>An amendment dated <strong>19 May 2025<\/strong> (G.S.R.\u202f317(E)) to Rule\u202f12(1B) of the Companies (Accounts) Rules, 2014, allows <strong>standalone filing<\/strong> of CSR\u20112.<\/li>\n<li>Subsequently, G.S.R.\u202f357(E), dated <strong>30 May 2025<\/strong>, officially notified CSR\u20112 integration into MCA21 V3 alongside AOC\u20114.<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li>The portal will experience a <strong>blackout<\/strong> between <strong>18 June and 13 July 2025<\/strong> to complete the software migration.<\/li>\n<li>The MCA has <strong>waived additional filing fees and penalties<\/strong> for forms delayed till <strong>15 August 2025<\/strong>.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>MCA General Circular No.\u202f02\/2025 (16\u202fJune\u202f2025): Separate Filing of e\u2011Form CSR\u20112 After Portal Upgrade On 16 June 2025, the Ministry of Corporate Affairs (MCA) released General Circular No.\u202f02\/2025, addressing a key update following the shift from MCA21 V2 to V3. This circular clarifies that e\u2011Form\u202fCSR\u20112 (detailing Corporate Social Responsibility activities) must now be filed separately. MCA21 &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/taxladdu.com\/index.php\/2025\/06\/22\/separate-filing-of-e-form-csr-2\/\"> <span class=\"screen-reader-text\">Separate filing of e-form CSR-2<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"disabled","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","footnotes":""},"categories":[49],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/taxladdu.com\/index.php\/wp-json\/wp\/v2\/posts\/1872"}],"collection":[{"href":"https:\/\/taxladdu.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxladdu.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxladdu.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxladdu.com\/index.php\/wp-json\/wp\/v2\/comments?post=1872"}],"version-history":[{"count":2,"href":"https:\/\/taxladdu.com\/index.php\/wp-json\/wp\/v2\/posts\/1872\/revisions"}],"predecessor-version":[{"id":1874,"href":"https:\/\/taxladdu.com\/index.php\/wp-json\/wp\/v2\/posts\/1872\/revisions\/1874"}],"wp:attachment":[{"href":"https:\/\/taxladdu.com\/index.php\/wp-json\/wp\/v2\/media?parent=1872"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxladdu.com\/index.php\/wp-json\/wp\/v2\/categories?post=1872"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxladdu.com\/index.php\/wp-json\/wp\/v2\/tags?post=1872"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}