Instruction Kit for eForm CSR-2

(Report on Corporate Social Responsibility (CSR))

Table of Contents

About this Document .................................................................................................................... 2

Part I – Law(s) Governing the eForm ......................................................................................... 2
Purpose of the eForm ................................................................................................................................ 2
Part II – Instructions to fill the eForm........................................................................................ 2
Specific Instructions to fill the eForm CSR-2 at Field Level................................................................... 2
Common Instructions to fill eForm ......................................................................................................... 12
Part III - Important Points for Successful Submission ........................................................... 12
Fee Rules................................................................................................................................................. 13
Processing Type ...................................................................................................................................... 13
SRN Generation ...................................................................................................................................... 13
Email ....................................................................................................................................................... 13
Annexure A .................................................................................................................................. 14

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 Instruction Kit for eForm CSR-2
(Report on Corporate Social Responsibility (CSR))

About this Document

The Instruction Kit has been prepared to help you file eForms with ease. This documents provides
references to law(s) governing the eForms, instructions to fill the eForm at field level and common
instructions to fill all eForms. The document also includes important points to be noted for
successful submission.

User is advised to refer instruction kit specifically prepared for each eForm.

This document is divided into following sections:

Part I – Laws Governing the eForm

Part II – Instructions to fill the eForm
Part III – Important Points for Successful Submission
Click on any section link to refer to the section.

Part I – Law(s) Governing the eForm

Section and Rule Number(s)

Sub-rule (1B) of Rule 12 of Companies (Accounts) Rules, 2014

Purpose of the eForm

Corporate Social Responsibility is a means by which company seeks to give back to the society
and integrate social and environmental concerns in their business operations and interactions
with their stakeholders. In accordance with the Companies (Corporate Social Responsibility
Policy) Amendment Rules, 2020, company can undertake CSR activities either itself or through
entities defined under Rule 4 sub rule (1).
The web-form Addendum to AoC-4 CSR shall be filed as an independent form for FY 20-21 by
all the companies that are required to carry out CSR activities as per the relevant rules or are
voluntarily carrying out CSR activities.

Part II – Instructions to fill the eForm

Specific Instructions to fill the eForm CSR-2 at Field Level

Instructions to fill the eForm are tabulated below at field level. Only important fields that require
detailed instructions to be filled in eForm are explained. Self-explanatory fields are not discussed.

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 Instruction Kit for eForm CSR-2
(Report on Corporate Social Responsibility (CSR))

S. No/ Field Name Instructions

Section Name
Note:
Please use Internet Explorer version 9 or above and Adobe Reader 11 for
filing this form.

1 Corporate Identity Enter the Corporate identity number (CIN) of the

Number (CIN) of the company.
company You may find CIN by entering existing registration
number or name of the company in the ‘Find CIN’
service under the menu MCA services on the MCA
website.
Pre-fill button Click the Pre-fill button. On clicking the button,
system shall automatically display the company
name, registered office address and email id of the
company.
In case there is any change in the email ID, you can
enter the new valid email ID and same shall be
updated in company’s master data.
2 (a) Financial Year to which Enter the start and end date of the financial year for
the Corporate Social which this eform is being filed. Filing of this form is
Responsibility details allowed only for the financial years starting on or
after 1st April 2020.
pertain
Make sure that financial year selected is as per the
provisions of the Companies Act, 2013.
2 (b) SRN of form AOC- Enter the valid SRN of AOC-4/AOC-4 XBRL/AOC-
4/AOC-4 XBRL/AOC-4 4 NBFC.
NBFC filed by the
Note: This field is only applicable for filling of FY
company for its
20-21.
standalone financial
statements
3 (i) Net Worth Enter the amount in field Net Worth, Turnover and
(ii) Turnover Net Profit and it should correspond to the amounts
(iii) Net Profit available in database against the SRN entered in field
2(b).

Criteria:

- Net worth of rupees five hundred crore or more

- Turnover of rupees one thousand crore or more

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 Instruction Kit for eForm CSR-2
(Report on Corporate Social Responsibility (CSR))

S. No/ Field Name Instructions

Section Name
- Net profit of rupees five crore or more

Criteria that triggered CSR applicability shall be

auto populated based on the criteria above. Else
‘Report for unspent CSR amount’ shall be auto
populated.

4 (a) Details of CSR committee If CSR Committee has been constituted, then number
of meetings constituted, and details related to
directors who have attended the meetings have to be
entered.
(b) Whether the company has IF ‘Yes’ is selected in this field, then it is mandatory
a website to enter below information:

Web link of company website

Composition of CSR committee
CSR Policy
CSR Projects approved by the board
(c ) Whether Impact If ‘Yes’ has been selected in this field then, it is
assessment of CSR mandatory to inform whether the same has been
projects is carried out in disclosed in Board Report and provide the web link
for the same.
pursuance of sub-rule (3)
of Rule 8 of Companies
(CSR Policy) Rules,2014,
if applicable
(d) Whether any amount is If there is any amount available for set off in Financial
available for set off in Year, then details related to the same (as mentioned
pursuance of sub-rule (3) below) needs to be provided in table for previous
three financial years.
of Rule 7 of Companies
(CSR Policy) Rules, 2014 - Amount available for set-off (in Rs.)
- Amount set-off in the financial year, if any (in
Rs)
Field shall be disabled in case CSR applicability
criterion is ‘Report for Unspent CSR amount’ is
selected in field 3(iv).
5 (a) Whether the company has Select ‘Yes’ if company has completed the period of
completed the period of three financial years since its incorporation.
three financial years since
In case of ‘Report for unspent CSR amount’, this field
its incorporation
5 shall be disabled.

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 Instruction Kit for eForm CSR-2
(Report on Corporate Social Responsibility (CSR))

S. No/ Field Name Instructions

Section Name

In case ‘No’ is selected in this field, then provide the

number of financial years completed since
incorporation in field 5(b).
(c ) Net Profit & other details Depending upon the number of financial years
for the preceding completed by the company since its incorporation,
financial years provide following details for respective financial
years:

- Profit before tax

- Net Profit computed u/s 198
- Total amount adjusted as per rule 2(1)(h) of
the CSR Policy Rules 2014
(d) Average net profit of the Field shall be Auto calculated by computing Total
company as per section Net Profit for section 135 divided by 3 or 2 or 1 as per
135(5) the columns enabled for Years 1/2/3.

6 (a) 2% of Average net profit Field shall be auto calculated as 2% of amount in

of the company as per ‘Average net profit of the company as per section
section 135(5) 135(5)’ and shall be disabled in cases of ‘Report for
unspent CSR amount’

(b) Surplus arising out of the Enter the Surplus amount arising out of the CSR
CSR projects/ programs projects/ programs or activities of the previous
or activities of the financial year. Field shall be disabled is case of
previous financial year, if ‘Report for unspent CSR amount’.
any
(c ) Amount required to be Amount shall be prefilled as per amount entered in
set off for the financial Total of ‘Amount set-off in the financial year, if any
year, if any (in Rs)’

Field shall be disabled in case CSR applicability

criterion is ‘Report for Unspent CSR amount’ is
selected in field 3(iv).
(d) Total CSR obligation for Amount shall be Auto-calculated as sum of fields
the financial year 6a+6b-6c.
Zero shall be prefilled in case ‘Report for unspent
CSR amount’

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 Instruction Kit for eForm CSR-2
(Report on Corporate Social Responsibility (CSR))

S. No/ Field Name Instructions

Section Name
7 (a) Whether CSR amount for Select ‘Yes’ or ‘No’ based on whether CSR amount
the financial year has has been spent for the financial year.
been spent If ‘No’ is selected, then field 7(b) should be
disabled.

Field 7 shall be disabled in case CSR applicability

criterion is ‘Report for Unspent CSR amount’ is
selected in field 3(iv).
(b) If yes, CSR amount has If CSR amount has been spent, then select one of the
been spent against: following options:
- Ongoing projects
- Other than ongoing projects
- Both (Ongoing and other than ongoing projects)

Based on the radio button selected, relevant tables

related to Ongoing Projects and Other than Ongoing
Projects shall be enabled.
(b)(i) Details of CSR amount Enter the number of Ongoing Projects for the
spent against ongoing financial year.
projects for the financial Following details need to be provided:
year: - Item from the list of activities in schedule
VII : Activity can be selected as per
Annexure A
- Name of the Project
- Local Area
- Location of the project – State, District:
Multiple values can be selected
- Project duration (in months): Cannot exceed
48 months
- Amount spent in the Financial Year (in Rs.)
- Mode of Implementation - Direct (Yes/No)
- Mode of Implementation -
- Through Implementing Agency - CSR
Registration No., Name: shall be enabled and
optional only in case ‘No’ selected in ‘Mode
of Implementation – Direct’. It should be a
valid CSR Registration number. Name of
Implementing agency shall be prefilled based

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 Instruction Kit for eForm CSR-2
(Report on Corporate Social Responsibility (CSR))

S. No/ Field Name Instructions

Section Name
on CSR Registration No, if not then it needs
to be entered.
Note: Project shall be system generated on click of
Generate Project ID button after Prescrutiny is
successful.
(b)(ii) Details of CSR amount Enter the number of Other than Ongoing Projects for
spent against other than the financial year.
ongoing projects for the Following details need to be provided:
financial year - Item from the list of activities in schedule
VII: activity can be selected as per Annexure
A. In case highlighted items are selected from
the list then column 4,5,7 and 8 will be
disabled.
- Name of the Project
- Local Area
- Location of the project – State, District:
Multiple values can be selected
- Project duration (in months): Cannot exceed
48 months
- Amount spent in the Financial Year (in Rs.)
- Mode of Implementation - Direct (Yes/No)
- Mode of Implementation -
- Through Implementing Agency - CSR
Registration No., Name: shall be enabled and
opptional only in case ‘No’ selected in
‘Mode of Implementation – Direct’. It should
be a valis CSR Registration number. Name
of Implementing agency shall be prefilled
based on CSR Registration No, if not then it
needs to be entered.
(c ) Amount spent in Enter the Amount spent in Administrative
Administrative Overheads. Shall be prefilled as zero case ‘No is
Overheads selected in field 7(a).
In case ‘Yes’ is selected in 7(a), either of below
values should be greater than zero:
Total in 7(b)(i), Total in 7(b)(ii), 7(c ), 7(d).

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 Instruction Kit for eForm CSR-2
(Report on Corporate Social Responsibility (CSR))

S. No/ Field Name Instructions

Section Name
(d) Amount spent on Impact Enter the Amount spent on Impact Assessment.
Assessment, if applicable Shall be prefilled as zero case ‘No is selected in field
7(a).
In case ‘Yes’ is selected in 7(a), either of below
values should be greater than zero:
Total in 7(b)(i), Total in 7(b)(ii), 7(c ), 7(d).

(e ) Total Amount Spent for The field shall be auto calculated as sum of Total of
the Financial Year Amount spent in Financial Year on Ongoing and
Other than Ongoing project, Amount spent in
administrative overhead and Amount spent on
Impact Assessment.
(f) Amount unspent/ The field shall be auto calculated as difference in
(excess) spent for the Total CSR obligation for the financial year and Total
Financial Year amount spent for the Financial Year.

Note: If derived value is in positive, it implies

unspent. If derived value is negative, it implies
excess spent.
(g) Amount eligible for The field shall be enabled only if there is amount
transfer to Unspent CSR unspent for the financial year (7(f)) and amount
Account for the Financial should be less than or equal to Total amount unspent
Year as per Section for the Financial Year.
135(6) (before
adjustments)
(h) Amount to be transferred The field shall be auto calculated as difference
to Fund specified in between Total amount unspent and amount eligible
Schedule VII for the for transfer to Unspent CSR Account for the
Financial Year (if total Financial Year as per Section 135(6) (before
unspent for the Financial adjustments).
Year is greater than
unspent for Ongoing
projects)

8 Details of transfer of This section shall be applicable only if there is

Unspent CSR amount for amount unspent for the financial year.
the financial year: Field shall be disabled in case ‘Report for Unspent
CSR Amount’ is selected in field 3(iv)

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 Instruction Kit for eForm CSR-2
(Report on Corporate Social Responsibility (CSR))

S. No/ Field Name Instructions

Section Name

(a) Transfer to Unspent CSR Enter below details in the table:

account as per Section - Amount to be transferred to Unspent CSR
135(6) account: shall be prefilled based on field 7(g)
- Amount actually transferred to Unspent CSR
account
- Date of Transfer: Multiple dates can be
entered. Field shall be optional if ‘Amount
actually transferred to Unspent CSR account’
is zero
- Deficiency, if any: Shall be auto-calculated
as ‘Amount to be transferred to Unspent
CSR account’ – ‘Amount actually transferred
to Unspent CSR account’
(b) Transfer to Fund Enter below details in the table:
specified in Schedule VII - Amount to be transferred to Fund specified
as per second proviso to in Schedule VII: Shall be prefilled based on
Section 135(5) for the field 7(h)
Financial Year: - Amount actually transferred to Fund
specified in Schedule VII
- Date of Transfer: Multiple dates can be
entered. Field shall be optional if ‘Amount
actually transferred to Fund specified in
Schedule VII’ is zero
- Deficiency, if any: Shall be auto-calculated
as ‘Amount to be transferred to Fund
specified in Schedule VII’ – ‘Amount
actually transferred to Fund specified in
Schedule VII’
9 Specify the reason(s) if Shall be mandatory to enter the reason only if
the company has failed to amount unspent is calculated in field 7(f).
spend two per cent of the
average net profit as per Field shall be disabled in case ‘Report for Unspent
section 135(5) CSR Amount’ is selected in field 3(iv)

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 Instruction Kit for eForm CSR-2
(Report on Corporate Social Responsibility (CSR))

S. No/ Field Name Instructions

Section Name
10 Whether any unspent This field is not applicable for fillings of FY 2020-
amount of preceding 21 (as independent form).
three financial years
(financial year ending
after 22nd January 2021)
has been spent in the
financial year

11 Whether any unspent Select ‘Yes’ if there is any unspent amount

amount pertaining to FY pertaining to FY 2014-15 to FY 2019-20 has been
2014-15 to FY 2019-20 spent in the financial year.
has been spent in the
financial year If ‘No’ is selected, then

Details of amount spent Enter the number of CSR projects on which amount
against CSR projects in was spent.
the financial year:
Following details shall be entered related to the
projects:

- Financial year to which the new project

pertains: Select relevant financial year from
drop down
- Name of the Project
- Item from the list of activities in schedule
VII: activity can be selected as per Annexure
A
- Local Area
- Location of the project – State, District
- Amount spent in the Financial Year (in Rs.)
- Mode of Implementation - Direct (Yes/No)
- Mode of Implementation - Through
Implementing Agency - CSR Registration
No., Name: shall be enabled and optional
only in case ‘No’ selected in ‘Mode of
Implementation – Direct’. It should be a
valid CSR Registration number. Name of
Implementing agency shall be prefilled based
on CSR Registration No, if not then it needs
to be entered.

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 Instruction Kit for eForm CSR-2
(Report on Corporate Social Responsibility (CSR))

S. No/ Field Name Instructions

Section Name
12 Whether any capital Select ‘Yes’ if there are any capital assets have been
assets have been created created or acquired through CSR spent in the
or acquired through CSR financial year and enter the number of capital assets
spent in the financial year created/ acquired.

Following details needs to be furnished relating to

such asset(s) so created or acquired through CSR
spent in the financial year:

- Short particulars of the property or asset(s)

[including complete address and location of
the property]
- Pincode of the property or asset(s)
- Date of creation
- Amount of CSR spent
- Details of entity/ Authority/ beneficiary of
the registered owner - CSR Registration
Number, if applicable, Name, Registered
Address – CSR Registration number if
entered should be valid. Name and Address
of the agency shall be prefilled based on
CSR number, if not then the same needs to
be entered.
Field shall be disabled in case ‘Report for Unspent
CSR Amount’ is selected in field 3(iv)

Attachments Only 5 optional attachments are allowed to be

attached in the form.

To be digitally Designation Shall be prefilled as ‘Director’. The person signing

signed by the form should associated with the company under
the selected designation Director (all the designations
of director shall be considered) as on the date of filing
the form.
DSC Ensure the eForm is digitally signed by the Director

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 Instruction Kit for eForm CSR-2
(Report on Corporate Social Responsibility (CSR))

S. No/ Field Name Instructions

Section Name
DIN of the director Enter the approved DIN.

Common Instructions to fill eForm

Buttons Particulars
Pre-Fill The Pre-fill button can appear more than once in an eForm. The
button appears next to a field that can be automatically filled using
the MCA database.

Click this button to populate the field.

Note: You are required to be connected to the Internet to use the

Pre-fill functionality.
Save Click on Save for saving information entered in the screen.

Pre scrutiny 1. After checking the eForm, click the Prescrutiny button.
System performs some checks and displays errors, if any.
2. Correct the errors.
3. Click the Prescrutiny button again. If there are no errors, a
message is displayed “Prescrutiny is successful.”

The Prescrutiny functionality requires Internet Connectivity.

Generate Project ID 1. After Prescrutiny is successful, click Generate Project
ID button.
System generates project ID for each Ongoing Projects
mentioned in field 7 in below format
FY<Financial year end date>_Sr.No
2. If Project ID is generated successfully, message is
displayed “Project ID is generated successfully.”
3. Check the generated project ID displayed on screen in
field 7.
Submit Click on the ‘Submit’ button to proceed for challan generation.

Part III - Important Points for Successful Submission

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 Instruction Kit for eForm CSR-2
(Report on Corporate Social Responsibility (CSR))

Fee Rules
S. Purpose of Normal Fee Additional Fee Logic for Additional Fees Remarks
No the form (Delay Fee)

Event Date Time

limit(day
s) for
filing
1. Reporting of #N/A #N/A #N/A
Corporate
Social
Responsibility

Fees payable is subject to changes in pursuance of the Act or any rule or regulation made or
notification issued thereunder.

Processing Type
The form will be processed in STP Mode.

SRN Generation
On successful submission of the web Form CSR-2, SRN will be generated and shown to the user
which will be used for future correspondence with MCA.

Email
When an eForm is registered by the authority concerned, an acknowledgement of the same is sent
to the user in the form of an email at the end of the day to the email id of the company.

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 Instruction Kit for eForm CSR-2
(Report on Corporate Social Responsibility (CSR))

Annexure A

List of activities in schedule VII

Schedule VII Item No. Details

Item no. i i) eradicating hunger
ii) eradicating poverty
iii) eradicating malnutrition
iv) promoting health care including preventive health care
v) promoting sanitation
vi) contribution to the ‘Swach Bharat Kosh’
vii) making available safe drinking water

i) Promoting education,
Item no. ii ii) special education
iii) employment enhancing vocational skills
iv) livelihood enhancement projects

Item no. iii i) promoting gender equality

ii) empowering women
iii)setting up homes and hostels for women
iv) setting up homes and hostels for orphans
v) setting up old age homes, day care centers and such other facilities for
senior citizens
vi) measures for reducing inequalities faced by socially and economically
backward groups

Item no. iv i) ensuring environmental sustainability, ecological balance

ii) protection of flora and fauna
iii)animal welfare
iv) agro forestry
v) conservation of natural resources and maintaining quality of soil, air
and water
vi) contribution to the ‘Clean Ganga Fund’

Item no. v i) Protection of national heritage

ii) Protection of art and culture
iii) restoration of building and sites of historical importance
iv) restoration of and works of art
v) setting up public libraries
vi) promotion and development of traditional arts and handicrafts

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 Instruction Kit for eForm CSR-2
(Report on Corporate Social Responsibility (CSR))

Item no. vi i) measures for the benefit of armed forces veterans, war widows and
their dependents
ii) measures for the benefit of Central Armed Police Forces (CAPF) and
Central Para Military Forces (CPMF) veterans, and their dependents
including widows

Item no. vii training to promote rural sports, nationally recognized sports, Paralympic
sports and Olympic sports

Item no. viii i) Contribution to the prime minister's national relief fund (PMNRF)
ii) Contribution to Prime Minister’s Citizen Assistance and Relief in
Emergency Situations Fund (PM CARES Fund)
iii) Contribution to any other fund set up by the Central Government for
socio economic development and relief and welfare of the schedule
caste, tribes, other backward classes, minorities and women

Item no. ix(a) i) Contribution to incubators funded by the Central Government or State
Government or Public Sector Undertaking or any agency of the
Central Government or State Government
ii) Contribution to research and development projects in the field of
science, technology, engineering and medicine, funded by the Central
Government or State Government or Public Sector Undertaking or any
agency of the Central Government or State Government
Item no ix (b) Contributions to public funded Universities; Indian Institute of
Technology (IITs); National Laboratories and autonomous bodies
established under Department of Atomic Energy (DAE); Department
of Biotechnology (DBT); Department of Science and Technology
(DST); Department of Pharmaceuticals; Ministry of Ayurveda, Yoga
and Naturopathy, Unani, Siddha and Homoeopathy (AYUSH);
Ministry of Electronics and Information Technology and other bodies,
namely Defense Research and Development Organisation (DRDO);
Indian Council of Agricultural Research (ICAR); Indian Council of
Medical Research (ICMR) and Council of Scientific and Industrial
Research (CSIR), engaged in conducting research in science,
technology, engineering and medicine aimed at promoting
Sustainable Development Goals (SDGs).

Item no. x Rural development projects

Item no. xi Slum area development.

Item no. xii Disaster management, including relief, rehabilitation and reconstruction
activities

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 Instruction Kit for eForm CSR-2
(Report on Corporate Social Responsibility (CSR))

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