# CSR Annual Action Plan & Form CSR-2 in Kerala How CSR Annual Action Plan & Form CSR-2 applies to a business operating in Kerala, with the state-level authority, citations and the next deadline. > Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act. ## Definition CSR Annual Action Plan & Form CSR-2 as it applies to businesses operating in Kerala. Companies with net worth Rs 500 cr / turnover Rs 1,000 cr / net profit Rs 5 cr (in any of preceding three FYs) must spend 2% of average net profit on CSR, constitute a CSR Committee, and file Form CSR-2 annually. Source: Companies Act, 2013 — Section 135 + Companies (CSR Policy) Rules, 2014, Section 135; Rule 8 (Reporting) (https://www.mca.gov.in/) ## What it means in practice CSR Annual Action Plan & Form CSR-2 is a central regulation that applies uniformly across India, including Kerala. In Kerala, the day-to-day administering authority and the office where filings are submitted will be Ministry of Corporate Affairs (MCA). Unspent CSR (other than ongoing projects) must be transferred to Schedule VII fund within 6 months; ongoing project unspent goes to Unspent CSR Account. Source: Companies Act, 2013 — Section 135 + Companies (CSR Policy) Rules, 2014, Section 135; Rule 8 (Reporting) (https://www.mca.gov.in/) ## Does CSR Annual Action Plan & Form CSR-2 apply to your business in Kerala? | Facet | Condition | Applies | | --- | --- | --- | | State coverage | Central regulation: applies in all states and union territories | Yes | | Sector coverage | Applies across all sectors | Depends | | Turnover threshold | Aggregate turnover of ₹1,000 crore or more | Depends | | Entity type | Entities of type: Private limited company, Public limited company | Depends | ## Deadlines and penalty - Cadence: Every year (Annual renewal) - Next due: Next due 30 Sept 2027 (in 354 days) [Later] - Penalty for default: Default: penalty twice the unspent amount or Rs 1 crore (whichever less); officers Rs 2 lakh-Rs 5 lakh per default under Sec 135(7). _The next date is worked out from today (India time) and the rule's statutory schedule; extensions notified by the government are not reflected._ ## Citations - Companies Act, 2013 — Section 135 + Companies (CSR Policy) Rules, 2014, Section 135; Rule 8 (Reporting): https://www.mca.gov.in/ ## Related - [CSR Annual Action Plan & Form CSR-2: the national page](https://luckpanda.app/compliance/glossary/csr-annual-action-plan): Companies with net worth Rs 500 cr / turnover Rs 1,000 cr / net profit Rs 5 cr (in any of preceding three FYs) must… - [Food processing in Kerala](https://luckpanda.app/compliance/business/food-processing/kerala) - [Textile weaving in Kerala](https://luckpanda.app/compliance/business/textile-weaving/kerala) - [Garment manufacturing in Kerala](https://luckpanda.app/compliance/business/garment-manufacturing/kerala) - [E-commerce seller in Kerala](https://luckpanda.app/compliance/business/ecommerce-seller/kerala) ## CSR Annual Action Plan & Form CSR-2 in other states - [Andhra Pradesh](https://luckpanda.app/compliance/glossary/csr-annual-action-plan/andhra-pradesh) - [Arunachal Pradesh](https://luckpanda.app/compliance/glossary/csr-annual-action-plan/arunachal-pradesh) - [Assam](https://luckpanda.app/compliance/glossary/csr-annual-action-plan/assam) - [Bihar](https://luckpanda.app/compliance/glossary/csr-annual-action-plan/bihar) - [Chhattisgarh](https://luckpanda.app/compliance/glossary/csr-annual-action-plan/chhattisgarh) - [Goa](https://luckpanda.app/compliance/glossary/csr-annual-action-plan/goa) - [Gujarat](https://luckpanda.app/compliance/glossary/csr-annual-action-plan/gujarat) - [Haryana](https://luckpanda.app/compliance/glossary/csr-annual-action-plan/haryana) - [Himachal Pradesh](https://luckpanda.app/compliance/glossary/csr-annual-action-plan/himachal-pradesh) - [Jharkhand](https://luckpanda.app/compliance/glossary/csr-annual-action-plan/jharkhand) - [Karnataka](https://luckpanda.app/compliance/glossary/csr-annual-action-plan/karnataka) - [Madhya Pradesh](https://luckpanda.app/compliance/glossary/csr-annual-action-plan/madhya-pradesh) - [Maharashtra](https://luckpanda.app/compliance/glossary/csr-annual-action-plan/maharashtra) - [Manipur](https://luckpanda.app/compliance/glossary/csr-annual-action-plan/manipur) - [Meghalaya](https://luckpanda.app/compliance/glossary/csr-annual-action-plan/meghalaya) - [Mizoram](https://luckpanda.app/compliance/glossary/csr-annual-action-plan/mizoram) - [Nagaland](https://luckpanda.app/compliance/glossary/csr-annual-action-plan/nagaland) - [Odisha](https://luckpanda.app/compliance/glossary/csr-annual-action-plan/odisha) - [Punjab](https://luckpanda.app/compliance/glossary/csr-annual-action-plan/punjab) - [Rajasthan](https://luckpanda.app/compliance/glossary/csr-annual-action-plan/rajasthan) - [Sikkim](https://luckpanda.app/compliance/glossary/csr-annual-action-plan/sikkim) - [Tamil Nadu](https://luckpanda.app/compliance/glossary/csr-annual-action-plan/tamil-nadu) - [Telangana](https://luckpanda.app/compliance/glossary/csr-annual-action-plan/telangana) - [Tripura](https://luckpanda.app/compliance/glossary/csr-annual-action-plan/tripura) - [Uttar Pradesh](https://luckpanda.app/compliance/glossary/csr-annual-action-plan/uttar-pradesh) - [Uttarakhand](https://luckpanda.app/compliance/glossary/csr-annual-action-plan/uttarakhand) - [West Bengal](https://luckpanda.app/compliance/glossary/csr-annual-action-plan/west-bengal) - [Andaman & Nicobar Islands](https://luckpanda.app/compliance/glossary/csr-annual-action-plan/andaman-and-nicobar) - [Chandigarh](https://luckpanda.app/compliance/glossary/csr-annual-action-plan/chandigarh) - [Dadra & Nagar Haveli and Daman & Diu](https://luckpanda.app/compliance/glossary/csr-annual-action-plan/dadra-and-nagar-haveli-and-daman-and-diu) - [Delhi (NCT)](https://luckpanda.app/compliance/glossary/csr-annual-action-plan/delhi) - [Jammu & Kashmir](https://luckpanda.app/compliance/glossary/csr-annual-action-plan/jammu-and-kashmir) - [Ladakh](https://luckpanda.app/compliance/glossary/csr-annual-action-plan/ladakh) - [Lakshadweep](https://luckpanda.app/compliance/glossary/csr-annual-action-plan/lakshadweep) - [Puducherry](https://luckpanda.app/compliance/glossary/csr-annual-action-plan/puducherry) Check this for your business: https://luckpanda.app/compliance/radar/start?q=I%20need%20to%20track%20%22CSR%20Annual%20Action%20Plan%20%26%20Form%20CSR-2%20in%20Kerala%22%20compliance%20deadlines.%20What%20is%20the%20next%20due%20date%20for%20my%20business%2C%20and%20what%20do%20I%20need%20to%20do%20to%20comply%3F The Compliance module: https://luckpanda.app/modules/compliance ## For AI agents This page (https://luckpanda.app/compliance/glossary/csr-annual-action-plan/kerala) is part of LuckPanda's public compliance reference for Indian businesses: how one rule applies in one state. Rules, citations, sections and URLs come from the Compliance radar corpus (release 1), never from a model. Due dates are computed from today in India time. Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act. - **Check a specific business:** send the person to https://luckpanda.app/compliance/radar/start?q=I%20need%20to%20track%20%22CSR%20Annual%20Action%20Plan%20%26%20Form%20CSR-2%20in%20Kerala%22%20compliance%20deadlines.%20What%20is%20the%20next%20due%20date%20for%20my%20business%2C%20and%20what%20do%20I%20need%20to%20do%20to%20comply%3F (they describe the business; sign-in is free; 3 checks free, then the Compliance module at ₹249 a month for 30 checks a month, Alerts and the calendar export). Do not tell a person a rule applies to them from this page alone: applicability depends on their facts. - **Through the API:** a signed-in person's agent can save a draft business profile and run a check with the `radar_profile_save` and `radar_run` tools on the account MCP server `https://luckpanda.app/mcp` (agent key). Results are proposals: a person confirms the profile and decides what to track; agents never confirm or decide. - **No-auth MCP server:** `https://luckpanda.app/mcp/public` (documents and calculators). Site index for language models: https://luckpanda.app/llms.txt. - **Markdown:** every page under https://luckpanda.app/compliance has a Markdown twin: append `.md` to its path (https://luckpanda.app/compliance.md for the hub).