Companies Act · source-checked form guide
CSR-2: corporate social responsibility reporting
The company reports CSR applicability, adjusted profits, obligation, project expenditure, set-offs and transfers. A payment to a charity is not automatically eligible CSR expenditure.
Which version and who acts?
CSR-2 substituted effective 14 July 2025; FY2025–26 worked return fields.
Company subject to section 135; Board owns compliance and the actual authorised person verifies the report.
G.S.R.357(E), physical PDF pp195–202, especially fields 5–8 pp196–198; section 135(5)–(6).
Completed field illustration
Fictional example — not for filing. A fictional eligible company has three preceding-year section 135 net profits of ₹6 crore, ₹9 crore and ₹12 crore. It has no surplus or set-off, spends ₹15 lakh on a non-ongoing education project and ₹75,000 on administration. The ₹2.25 lakh non-ongoing shortfall is transferred to a Schedule VII fund on 20 September 2026.
| Prescribed field / block | Completed fictional entry |
|---|---|
| 2 Financial year / AOC linkage | 01/04/2025–31/03/2026; actual standalone AOC SRN required, no fabricated SRN. |
| 3 Applicability facts | Assumed preceding-year net profit ₹12,00,00,000; section 135 eligibility established, not inferred from project spending. |
| 5(c) Section 135 net profits, FY-1 / FY-2 / FY-3 | ₹12,00,00,000 / ₹9,00,00,000 / ₹6,00,00,000; no Rule 2(1)(h) adjustment in model. |
| 5(d) Average net profit | ₹9,00,00,000 |
| 6(a) 2%; 6(b) surplus; 6(c) set-off; 6(d) obligation | ₹18,00,000; ₹0; ₹0; ₹18,00,000. |
| 7(b)(ii) Non-ongoing project | Education project; Schedule VII item (ii); Delhi; direct implementation; spent ₹15,00,000. |
| 7(c)–(e) Admin / impact / total | ₹75,000 / ₹0 / ₹15,75,000 |
| 7(f)–(h) Unspent / ongoing / Schedule VII fund | ₹2,25,000 / ₹0 / ₹2,25,000 |
| 8(b) Actual transfer / date / deficiency | ₹2,25,000; 20/09/2026; ₹0, assumed only for this model. |
| Verification | Not signed. No DSC, certification, SRN, filing or approval has occurred. |
The named fields illustrate this scenario. The official reference contains the additional applicable fields, schedules, attachments and declarations. Synthetic identifiers are not valid input for a live filing. No signature, certification, authority action or successful filing is represented.
Check the dates, amounts and legal branch
- (₹6 crore + ₹9 crore + ₹12 crore)/3 = ₹9 crore; 2% = ₹18 lakh. ₹15 lakh project plus ₹75,000 administration = ₹15.75 lakh; shortfall = ₹2.25 lakh.
- Administration ₹75,000 is below 5% of total eligible expenditure ₹15,75,000 (₹78,750). A ₹1 lakh administration draft would breach the ceiling and cannot be used unchanged.
- The assumed 20 September transfer precedes 30 September 2026, six months after year end; an ongoing project would use the distinct 30-day Unspent CSR Account route.
Prepare, submit and retain the evidence
- Recompute section 198 profits and Rule 2(1)(h) adjustments; apply the 2% average, surplus and available set-off separately.
- Reconcile each eligible project, administrative ceiling and any impact-assessment branch before finalising total spend.
- Transfer a non-ongoing shortfall within six months of FY end; an ongoing-project shortfall instead goes to the Unspent CSR Account within 30 days. Update the return to the actual corrected expenditure and transfer, then retain bank proof.
Download the right reference and sample
Official prescribed referenceFilled sample: fictional field illustrationThe reference preserves the complete official source document. Use the physical PDF page locators above to find this form; adjacent forms and amendment provisions may share a page. The sample is a static educational model, not an MCA utility, statutory approval or executed filing.
Related guide: Secretarial filing workflow
Primary authorities and exact locators
- G.S.R.357(E), physical PDF pp195–202, especially fields 5–8 pp196–198; section 135(5)–(6).
- Companies Act, 2013: the sections expressly identified in the form and explanatory workflow; source copy, read with the specific later rules linked here.
- CSR Policy Rules 7(1): administrative overheads no more than 5% of total CSR expenditure; (2)–(3) surplus/set-off distinction.
Questions readers ask
What does this PDF complete?
It illustrates the named prescribed fields with fictional facts. The real statutory document must include every applicable field and annexure, supported by actual records and authorised verification.
Does downloading the sample create a filing or approval?
No. Follow the specific preparation and submission steps above. The actual portal acknowledgement, authority decision or signed professional report is separate evidence.