CSR Annual Reporting
Annual CSR compliance: committee meeting, expenditure tracking, CSR-2 filing, unspent amount transfer. CSR Annual Reporting takes 6 steps over about 453 days and is filed with the ROC on CSR-2.
Last updated: 10 August 2026
What 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.
What is the timeline for CSR Annual Reporting?
6 steps over about 453 days, filing CSR-2 with the ROC. Each deadline below runs from the step before it.
| # | Step | Form filed | Deadline |
|---|---|---|---|
| 1 | Check CSR Applicability | None | within 7 days |
| 2 | CSR Committee Meeting | None | within 14 days |
| 3 | Board Approves CSR Plan | None | within 7 days |
| 4 | Implement CSR Projects | None | within 365 days |
| 5 | File CSR-2 Report | CSR-2 | within 30 days |
| 6 | Transfer Unspent CSR Amount | None | within 30 days |
What are the steps, in order?
The 6 steps below run in order; the day counts show how long each one allows.
Check CSR Applicability
Verify: Net worth >= 500 Cr OR Turnover >= 1000 Cr OR Net profit >= 5 Cr in preceding FY.
- Net worth threshold checked
- Turnover threshold checked
- Net profit threshold checked
CSR Committee Meeting
CSR Committee recommends expenditure plan and identifies Schedule VII activities.
Board Approves CSR Plan
Board approves CSR policy and annual action plan. Min 2% of average net profits of 3 preceding FYs.
Implement CSR Projects
Execute CSR projects through implementing agencies or directly.
File CSR-2 Report
File CSR-2 as attachment to AOC-4. Report expenditure details.
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.
Every guide runs like this in OnCompliance: steps in order, dates in view, paperwork made for you at each step.
Common questions
How long does CSR Annual Reporting take?
About 453 days across 6 steps. The first step is: Check CSR Applicability.
Which MCA form is filed for CSR Annual Reporting?
CSR-2.
What does it cost if CSR-2 is filed late?
MCA charges additional fees that rise with the delay, up to 12 times the normal filing fee.
Can OnCompliance run CSR Annual Reporting for me?
Yes. OnCompliance runs the same steps in order, dates in view, with the paperwork made for you at each step.