The Ministry of Corporate Affairs, (MCA), on September 07, 2024, notified the Companies (Accounts) Amendment Rules, 2024 to further amend the Companies (Accounts) Rules, 2014.
The following has been stated-
•In rule 12, in sub-rule (1B), after the third proviso, the following proviso shall be inserted, namely: — “Provided also that for the financial year 2023-2024, Form CSR-2 shall be filed separately on or before 31st December, 2024 after filing Form No. AOC-4 or Form No. AOC-4-NBFC (Ind AS), as specified in these rules or Form No. AOC-4 XBRL as specified in the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015 as the case may be.”
[Notification No. G.S.R. 587(E)]
