On June 16, 2025, the Government of India, Ministry of Corporate Affairs (MCA) issued General Circular on the filing of e-form CSR-2 after the MCA21 portal was transitioned from Version 2 (V2) to Version 3 (V3)
Janvi | Jun 19, 2025 |
MCA21 V3 Update: Don’t Miss These CSR-2 Filing Guidelines
On June 16, 2025, the Government of India, Ministry of Corporate Affairs (MCA) issued General Circular on the filing of e-form CSR-2 after the MCA21 portal was transitioned from Version 2 (V2) to Version 3 (V3), which is meant to provide a more seamless annual filing form and other e-forms rolled out in MCA21 Version 3.0.
In light of this transition, the Ministry has scheduled a system migration, resulting in the decommissioning of filing in MCA21 V2 effective from 18th June 2025.
As per notification G.S.R. 317(E) dated 19th May 2025, an amendment to the 4th proviso to Rule 12(1B) of the Companies (Accounts) Rules, 2014 was carried out through the Companies (Accounts) Amendment Rules, 2025. This amendment allows for the independent filing of e-Form CSR-2.
Further, notification G.S.R. 357(E) dated May 30, 2025 confirmed that the V3 version of Annual filing and related e-Forms, including CSR-2 as an e-form linked to AOC-4, has been notified under the Companies (Accounts) 2nd Amendment Rules, 2025.
Considering that the MCA V2 system will no longer be operational after 18th June 2025, the competent authority has decided that stakeholders intending to file e-form CSR-2 as an independent Form with V2 SRN of Form AOC-4/AOC-4 (XBRL)/AOC-4 (NBFC) can do so in the V3 portal from 14th July 2025 to 15th August 2025.
Refer to the official PDF for Complete Details
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