CSR-1 Registration is a process introduced by the Ministry of Corporate Affairs (MCA) to allow NGOs and other entities to get officially registered for carrying out Corporate Social Responsibility (CSR) activities. This helps them receive CSR funding from companies and take part in social development programs.

The CSR process includes CSR funding, approved activities, companies giving the funds, and the entities using them. Filing the CSR-1 form is a key step in this process. It helps ensure transparency, proper use of funds, and clear roles for all involved.

Recent Updates

• CSR-1: One-time registration for NGOs, trusts, and Section 8 companies. Must be filed before receiving CSR funds. No yearly filing required.
• CSR-2: Annual return for companies under CSR. For FY 2023–24, the deadline is 30 June 2025 (extended by MCA).

Sperso Filings offers complete support for both CSR-1 and CSR-2 compliance.

Applicability of Form CSR-1

Who Must File CSR-1:

• Section 8 Companies
• Public Trusts
• Societies registered under Section 12A and 80G of the Income Tax Act, 1961

Who Cannot File CSR-1:

• Individual beneficiaries
• Government bodies
• Foreign organisations

Eligibility Criteria for CSR Registration

• Entity Type: Should be a Section 8 company, public trust, or society registered under Section 12A and 80G of the Income Tax Act.
• Experience: Must have at least 3 years of experience in relevant social or developmental activities.
• Governance: Should follow transparent financial and governance practices.
• Legal Compliance: Must adhere to all applicable laws and regulations.

Documents Required for Form CSR-1

• Registration Certificate: Proof of registration (e.g., Section 8 company certificate, trust deed, or society memorandum).
• PAN Card: Copy of the entity’s PAN card.
• 12A & 80G Certificates: Income tax exemption certificates, if available.
• NGO Darpan ID: Required if the entity is registered on the NGO Darpan portal.
• Digital Signature (DSC): DSC of the authorised signatory with their PAN.
• Authorisation Resolution: Board resolution authorising the person to file CSR-1.
• CSR Policy & Report: Required only if applicable to the entity.
• Subsidiary Details: If applicable, information on related entities included in Part B.

Contents of Form CSR-1

Part A – Basic Details:

• Name and registration number of the entity
• Date and state of registration
• PAN and full address
• Contact details and website
• Names of directors/trustees/CEO
• Details of the authorised person
• Resolution number and DSC used

Part B – Other Entities (if any):

• Information about any subsidiaries or related entities involved in CSR activities

Part C – Certification:

• Declaration by the authorised person
• Certificate by a practising professional (CA/CS/CMA)

Types of NGOs Eligible for CSR-1 Registration

• Section 8 Companies: Non-profit companies registered under Section 8 of the Companies Act, 2013, working for charitable purposes.
• Public Trusts: Trusts formed for public welfare and registered under the Indian Trusts Act, 1882 or other applicable laws.
• Societies with 12A & 80G: Societies registered under the Societies Registration Act, 1860 or similar laws, with valid 12A and 80G tax exemptions.

Form CSR-1 Filing Process

1. Visit MCA Portal: Go to the Ministry of Corporate Affairs (MCA) website.
2. Download Form CSR-1: Navigate to: MCA Services → e-Filing → Company Forms Download → eForm CSR-1
3. Attach Required Documents: Registration certificate, PAN card, 12A & 80G certificates (if applicable), NGO Darpan ID (if available), DSC of authorised person, Resolution authorising the person
4. Fill the Form: Enter details like entity name, registration info, and contact details; authorised person’s details; subsidiary info (if any)
5. Get Professional Verification: Have the form digitally verified by a CA, CS, or CMA.
6. Upload Form: Submit the verified form on the MCA portal.
7. Pay Filing Fee: Make the online payment as required.
8. Track Application: Monitor the status of your CSR-1 application on the portal.

How to Register for a CSR Number

Getting a CSR number means completing the CSR-1 registration process. Just follow the steps to fill and submit Form CSR-1 on the MCA portal to get your CSR registration number.

Law Governing Form CSR-1

• Companies Act, 2013 (Section 135): Requires certain companies to do CSR and outlines the CSR-1 registration process.
• CSR Policy Rules, 2014: Provides rules on how CSR activities should be done, who is eligible, and how to register.

Importance and Purpose of Form CSR-1

• Transparency: Tracks how CSR funds are used and makes records public.
• Collaboration: Helps companies find eligible NGOs to partner with.
• Access to Funds: Lets NGOs receive CSR funding from businesses.
• Compliance: Helps MCA monitor CSR activity and enforce rules.
• Credibility: Shows the NGO follows CSR norms and builds public trust.

CSR-1 Registration Status Check

1. Go to the MCA portal.
2. Log in using your credentials.
3. Click on ‘Check Annual Filing Status’ under MCA Services.
4. Select Form CSR-1.
5. Enter your CIN or SRN.
6. View the status of your CSR-1 application.

How NGOs Register on MCA Portal for CSR Funding

1. Check Eligibility: Must be a Section 8 company, public trust, or society with 12A and 80G registration.
2. Get DSC: For the authorised person signing the form.
3. Prepare Documents: Like PAN, registration certificate, NGO Darpan ID, resolution, etc.
4. File CSR-1 Form: Submit the form on the MCA portal.
5. Verification & Fee: Get the form certified by a professional and pay online.
6. Track & Download: Check status on MCA portal and download the certificate once approved.

Laws Related to CSR Registration

• Companies Act, 2013 – Section 135: Makes CSR mandatory for certain companies and guides registration.
• CSR Rules, 2014: Gives detailed steps on who can apply and how.

Benefits of Filing CSR-1

• Access to CSR Funds: NGOs can receive support from companies.
• Transparency: Builds trust with clear fund usage.
• Credibility: Proves compliance and commitment to social good.
• More Partnerships: Opens doors to work with big brands.
• Legal Compliance: Keeps the NGO aligned with CSR rules and safe from penalties.

Form CSR-1 Filing Fees

• Nominal Charges: The fee is small and may vary—check the MCA portal for updates.
• Online Payment: Fees are paid online while submitting the form.