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
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