Companies (Accounts) Third Amendment Rules, 2022

The Ministry of Corporate Affairs vide notification dated 31st May, 2022 has issued the Companies (Accounts)
Third Amendment Rules, 2022. The amendment provides that for the financial year 2021-2022, Form CSR-2 shall be filed separately on or before 31st March, 2023 after filing Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS), as the case may be.

The new form CSR-2 is generally filed along with Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS).

RECENT UPDATES