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Date: 02-Jun-2023 Category: Extra Ordinary State: Union Government Country: India

Companies accounts second amendment rules 2023

Issued by Ministry of Corporate Affairs · Not Applicable

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Executive Summary & Key Takeaways

What it means

  • The notification introduces the Companies (Accounts) Second Amendment Rules, 2023, which amends the Companies (Accounts) Rules, 2014.
  • A new proviso is inserted in Rule 12(1B) regarding the filing of Form CSR-2 for the financial year 2022-2023.

Key Changes

  • For the financial year 2022-2023, companies are required to file Form CSR-2 separately on or before March 31, 2024, after filing Form No. AOC-4, Form No. AOC-4-NBFC (Ind AS), or Form No. AOC-4 XBRL.
  • The amendment is effective from the date of its publication in the Official Gazette, which is June 2, 2023.

Impact Analysis

Impact on Companies

  • This amendment introduces an additional compliance requirement, necessitating companies to allocate resources for preparing and filing Form CSR-2.

Suggested Action Items

  • Update internal compliance checklists and procedures to incorporate the new requirement.

Key Entities Referenced

Companies Act, 2013: The principal legislation governing companies in India. Sections 128, 129, 133, 134, 135, 136, 137, 138 and 469 are referenced. Companies (Accounts) Rules, 2014: The rules framed under the Companies Act, 2013, which govern the accounting and financial reporting aspects of companies. These rules are being amended by this notification. Form AOC-4: Form for filing financial statements with the Registrar of Companies. Form AOC-4-NBFC (Ind AS): Form for filing financial statements by Non-Banking Financial Companies (NBFCs) that follow Indian Accounting Standards (Ind AS). Form AOC-4 XBRL: Form for filing financial statements in Extensible Business Reporting Language (XBRL). Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015: Rules governing the filing of documents and forms in XBRL format. Form CSR-2: Form specifically related to Corporate Social Responsibility (CSR) reporting.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-02062023-246244 xxxGIDHxxx CG-DL-E-02062023-246244 xxxGIDExxx ऄसाधारण EXTRAORDINARY भाग II—खण् ड 3—ईप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 334] नइ ददल्ली, िुक्रवार, िनू 2, 2023/ज्य ष्े ि 12, 1945 No. 334] NEW DELHI, FRIDAY, JUNE 2, 2023/JYAISHTHA 12, 1945 कारपोरेट काय यमत्रं ालय ऄजधसचू ना नइ ददल् ली, 31 मइ, 2023 सा.का.जन. 408(ऄ).—केंद्रीय सरकार, कंपनी ऄजधजनयम, 2013 (2013 का 18) की धारा 469 के साथ पठित धारा 128 की ईपधारा (1) और (3), धारा 129 की ईपधारा (3), धारा 133, धारा 134, धारा 135 की ईपधारा (4), धारा 136 की ईपधारा (1), धारा 137 और धारा 138 द्वारा प्रदत् त िजतत यक का प्रयोग करते एए, कंपनी (लेखा) जनयम, 2014 में अग ेऔर संिोधन करने के जलए जनम्न जलजखत जनयम बनाती ै, ऄथायत:्- 1. संजिप्त नाम और प्रारम्भ .—(1) आन जनयमक का संजिप्त नाम कंपनी (लेखा) दसू रा संिोधन जनयम, 2023 ै। (2) य ेरािपत्र में ईनके प्रकािन की तारीख को प्रवृत् त ैकगे। 2. कंपनी (लेखा) जनयम, 2014 म,ें जनयम 12 म,ें ईपजनयम (1ख) म,ें दसू रे परंतुक के पश्चात्, जनम्नजलजखत परं तुक ऄंतःस्ट्थाजपत दकया िाएगा, ऄथायत् :- “परंत ु यै और दक जवत्तीय वर्य 2022-2023 के जलए, यथाजस्ट्थजत, प्ररूप सं. एओसी-4 या प्ररूप सं. एओसी-4 एनबीएफसी (आंड एएस), िो दक आन जनयमक म ें जवजनर्ददष्ट ै या प्ररूप सं. एओसी-4 एतसबीअरएल, िो कंपनी (दस्ट्तावेिक और प्ररूपक को प्रसारणीय कारबार ठरपोटय भार्ा में फाआल करना) जनयम, 2015 में जवजनर्ददष्ट ै, के फाआल करने के पश्चात,् 31 माचय, 2024 को या ईससे पैले पथृ कतः प्ररूप सीएसअर-2 फाआल दकया िाएगा”। [फा. सं. 1/19/2013-सीएल-V-भाग-III] मनोि पाण्डेय, संयुत त सजचव 3482 GI/2023 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ठटप्प ण : मलू जनयम भारत के रािपत्र, ऄसाधारण, भाग II, खंड 3, ईप-खंड (i) में संखयांक सा.का.जन. 239(ऄ), तारीख 31 माच,य 2014 द्वारा प्रकाजित दकए गए थ े और 723(ऄ), तारीख 14 ऄक्तूबर, 2014, सा.का.जन.37(ऄ), तारीख 16 िनवरी, 2015, सा.का.जन. 680(ऄ), तारीख 4 जसतंबर, 2015, सा.का.जन. 742(ऄ), तारीख 27 िुलाइ, 2016, सा.का.जन. 1371(ऄ), तारीख 7 नवंबर, 2017, सा.का.जन. 191(ऄ), तारीख 27 फरवरी, 2018, सा.का.जन.725(ऄ), तारीख 31 िुलाइ, 2018, सा.का.जन. 803 (ऄ), तारीख 22 ऄक्तूबर, 2019, सा.का.जन. 60(ऄ), तारीख 30 िनवरी, 2020, सा.का.जन. 205(ऄ), तारीख 24 माच,य 2021, सा.का.जन.247(ऄ), तारीख 1 ऄप्र ल, 2021, सा.का.जन. 107(ऄ), तारीख 11 फरवरी, 2022, सा.का.जन. 235(ऄ), तारीख 31 माचय, 2022, सा.का.जन. 407(ऄ), तारीख 31 मइ, 2022, सा.का.जन. 624(ऄ), तारीख 5 ऄगस्ट्त, 2022 और सा.का.जन. 40(ऄ), तारीख 20 िनवरी, 2023 द्वारा ऄंजतम बार संिोजधत दकए गए। MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 31st May, 2023 G.S.R. 408(E).—In exercise of the powers conferred by sub-sections (1) and (3) of section 128, sub section (3) of section 129, section 133, section 134, sub-section (4) of section 135, sub-section (1) of section 136, section 137 and section 138 read with section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Accounts) Rules, 2014, namely:- 1. Short title and commencement.—(1) These rules may be called the Companies (Accounts) Second Amendment Rules, 2023. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Companies (Accounts) Rules, 2014, in rule 12, in sub-rule (1B), after the second proviso, the following proviso shall be inserted, namely:- "Provided also that for the financial year 2022-2023, Form CSR-2 shall be filed separately on or before 31st March, 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." [F. No. 1/19/2013-CL-V-Part III] MANOJ PANDEY, Jt. Secy. Note : The principal rules were published in the Gazette of India Extraordinary, Part II, Section 3, Sub-Section (i) vide number G.S.R. 239(E), dated the 31st March, 2014 and was subsequently amended vide notifications number G.S.R. 723(E), dated the 14th October, 2014, G.S.R.37(E), dated the 16th January, 2015, G.S.R. 680(E), dated the 4th September, 2015, G.S.R. 742(E), dated the 27th July, 2016, G.S.R. 1371(E), dated the 7th November, 2017, G.S.R. 191(E), dated the 27th February, 2018, G.S.R.725(E), dated the 31st July, 2018, G.S.R. 803 (E), dated the 22nd October, 2019, G.S.R. 60 (E), dated the 30th January, 2020, G.S.R. 205(E), dated the 24th March, 2021, G.S.R.247(E), dated the 1st April, 2021, G.S.R. 107(E), dated the 11th February, 2022, G.S.R. 235(E), dated the 31st March, 2022, G.S.R. 407(E) dated the 31st May, 2022, G.S.R. 624(E), dated the 5th August, 2022 and G.S.R. 40(E), dated the 20th January, 2023. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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