CSR Advisory & Compliance
from applicability determination and policy drafting through activity execution, CSR-2 filing and impact assessment.
CSR Applicability & Computation
Determination of CSR applicability (turnover > ₹1,000 Cr / NW > ₹500 Cr / profit > ₹5 Cr) and 2% mandatory spending calculation.
CSR Policy Drafting
Board-approved CSR Policy — CSR Committee composition, Schedule VII activities, implementing mechanism and monitoring framework.
Activity Planning & Agency Vetting
Schedule VII activity identification, CSR-1 registered implementing agency vetting, activity agreements and milestone reporting.
e-Form CSR-2 Filing
Standalone annual CSR Return on MCA21 — spending details, agency list, CEO/CFO certification and 31 March deadline.
Impact Assessment
Mandatory for outlay > ₹1 Cr per project — independent agency engagement, assessment scope and Annual Report annexure.
Unspent CSR Amount
Transfer to Scheduled Fund (Sec 135(5)) or PMRF (Sec 135(6)) within 30 days of FY end — penalty and remediation advisory.