CSR-2 Filing Services — The Annual Report of CSR Activities Filed with MCA.
Form CSR-2 is the annual CSR return filed by companies covered under Section 135, reporting CSR committee details, amounts spent, implementing agencies, and unspent balances. We compile the data and file within the MCA deadline.
Contact UsForm CSR-2 is the annual return of CSR activities filed on the MCA portal by every company to which Section 135 of the Companies Act applies. It is filed separately from the company's financial statements (AOC-4) and captures the CSR Committee's composition, the mandatory CSR obligation (2% of average net profits), amounts actually spent during the year, implementing agencies used (with their CRN numbers), details of ongoing projects, and unspent CSR balances along with how they have been handled — transferred to the Unspent CSR Account or Schedule VII fund as required.
CSR-2 was introduced with effect from 2020-21 to bring CSR spending onto the MCA's formal compliance radar. Before CSR-2, CSR disclosures were only required in the Board's Report — a document not separately filed on MCA or publicly searchable. CSR-2 makes a company's CSR spending record directly verifiable on MCA, increasing accountability. Companies that fail to spend the required 2% must disclose the reasons in CSR-2 and confirm the transfer of unspent amounts.
The data required for CSR-2 must be compiled from the company's CSR Committee minutes, payment records to implementing agencies, bank statements of the Unspent CSR Account (where applicable), and annual financial data. We compile all required data, reconcile it against payment records and implementing agency CRNs, prepare the CSR-2 form, and file it within the MCA-notified deadline after the financial year end.
Our CSR-2 Services
CSR-2 Form Preparation
Compiling all required data — CSR committee, obligation, expenditure, agencies, projects — and preparing Form CSR-2 for MCA filing.
CSR Expenditure Computation
Computing total CSR obligation (2% of average net profits) and reconciling against actual expenditure for the financial year.
Schedule VII Activity Mapping
Mapping CSR activities undertaken during the year to the correct Schedule VII categories for accurate Form CSR-2 disclosure.
Implementing Agency CRN Verification
Verifying the CSR Registration Numbers (CRNs) of all implementing agencies used before they are reported in CSR-2.
Unspent CSR Amount Reporting
Documenting unspent CSR balances and confirming correct transfer to the Unspent CSR Account or Schedule VII fund for disclosure.
Board CSR Report Preparation
Preparing the Board's Report CSR annexure (as required under Rule 8 of CSR Rules) aligned with CSR-2 data.
MCA Filing & SRN Tracking
Filing Form CSR-2 on the MCA portal within the prescribed deadline and tracking the SRN to acknowledgement.
Prior Year CSR-2 Compliance
Filing overdue CSR-2 returns for prior years with applicable additional fees where annual returns were not previously filed.
Our Process
Data Compilation
We compile CSR Committee composition, obligation amount, expenditure details, implementing agency CRNs, and unspent balance from company records.
Expenditure Reconciliation
Total CSR spend reconciled against bank payment records and implementing agency receipts; Schedule VII mapping verified.
Unspent Amount Verification
Unspent CSR balance confirmed and the correct transfer destination — Unspent CSR Account or Schedule VII fund — documented.
CSR-2 Form Preparation
Form CSR-2 prepared with all compiled and verified data; Board Report CSR annexure aligned with the form data.
MCA Filing & Acknowledgement
CSR-2 filed on MCA within the notified deadline; SRN tracked to acknowledgement and filed copy retained.
Why It Matters
Frequently Asked Questions
Need your CSR-2 annual return filed?
We'll compile your CSR obligation, expenditure, agency CRNs, and unspent balance data — and file Form CSR-2 within the MCA deadline.
