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CSR Annual Reporting

Annual CSR compliance: committee meeting, expenditure tracking, CSR-2 filing, unspent amount transfer

6 steps~453 days start to finishfiles CSR-2
If it’s filed late

MCA charges additional fees that rise with the delay, up to 12 times the normal filing fee. OnCompliance tracks the date and warns you before it costs anything.

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The steps, in order

1

Check CSR Applicability

Verify: Net worth >= 500 Cr OR Turnover >= 1000 Cr OR Net profit >= 5 Cr in preceding FY.

within 7 days
  • Net worth threshold checked
  • Turnover threshold checked
  • Net profit threshold checked
2

CSR Committee Meeting

CSR Committee recommends expenditure plan and identifies Schedule VII activities.

within 14 days
3

Board Approves CSR Plan

Board approves CSR policy and annual action plan. Min 2% of average net profits of 3 preceding FYs.

within 7 days
4

Implement CSR Projects

Execute CSR projects through implementing agencies or directly.

within 365 days
5

File CSR-2 Report

File CSR-2 as attachment to AOC-4. Report expenditure details.

within 30 days · files CSR-2
6

Transfer Unspent CSR Amount

Transfer unspent amount to Unspent CSR Account within 30 days of FY end. Spend within 3 FYs or transfer to Schedule VII fund.

within 30 days

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