Business Setup

Tax & Compliance

Trademark & IP

Documentation

Others

user-login
Consult an Expert

Consult an Expert

Right Arrow
Business Setup

Business Setup

Right Arrow
Tax & Compliance

Tax & Compliance

Right Arrow
Trademark & IP

Trademark & IP

Right Arrow
Documentation

Documentation

Right Arrow
Others

Others

Right Arrow
More

More

Right Arrow

Login

attention

Attention: File MGT 7/7A by Nov 29 to stay penalty-free! Talk to our expert

Overview

Recent Updates

Eligibility Criteria

Documents Required

Types

Process

How to Register

Benefits

FAQs

CSR 1 Registration - An Overview

CSR-1 Registration

The CSR-1 Registration mechanism was introduced by the Ministry of Corporate Affairs (MCA). It helps in registration of entities for undertaking CSR activities and receive funding from companies. This mechanism empowers entities to contribute meaningfully to social development.

Corporate Social Responsibility (CSR) processes covers CSR funding, CSR activities, corporations, entities, and filing CSR 1 registration form. The focus is on formalising and regulating CSR efforts in India. The CSR 1 form is important for this process. The goal is to show how CSR funding is managed, CSR activities are organised, and the roles of different entities in this framework.

    Updates

    From 1 April 2023, all CSR entities must file their annual returns electronically within 60 days after the financial year ends. This will make CSR activities more transparent and help analyse data for monitoring.

    Applicability of Form CSR-1

    Mandatory for entities seeking CSR funding:

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

    Not applicable to:

    • Individual beneficiaries
    • Government entities
    • Foreign organisations
    Eligibility Criteria for CSR Registration

    Eligibility Criteria for CSR Registration

    To get accurate and up-to-date information on CSR registration eligibility in a particular jurisdiction, it is advisable to refer to the official guidelines and regulations provided by the relevant government authority or regulatory body in that region. The eligibility criteria for CSR Registration as follows:

    • Entity type: Must be a Section 8 company, public trust, or society registered under Section 12A and 80G of the Income Tax Act
    • Track record: Must have a proven track record of at least 3 years in undertaking relevant social, environmental, or developmental activities
    • Governance structure: Must have a sound governance structure with transparent financial management practices
    • Compliance: Must be compliant with applicable laws and regulations.
    Documents Required for CSR Registration

    Documents Required for Form CSR-1

    Here's a list of documents required for filing Form CSR-1, accompanied by visual aids where applicable:

    • Registration certificate: Copy of the entity's registration certificate (e.g., Section 8 company registration certificate, trust deed, society memorandum).
    • PAN card:Copy of the entity's PAN card.
    • 12A and 80G certificates (if applicable): Copies of the Income Tax exemption certificates, if applicable.
    • NGO Darpan ID: NGO Darpan ID, if the entity is registered on the NGO Darpan portal.
    • Digital signature certificate (DSC): DSC of the authorized person signing the form, along with their PAN card.
    • Resolution authorizing the person: Copy of the resolution authorizing the person to sign the form, along with the resolution number and date.
    • Company CSR policy and report (if applicable): Company CSR policy and report, if applicable.
    • Details of subsidiaries and other entities (if applicable): Details of subsidiaries and other entities included in Part B of the form, if applicable.

    Contents of Form CSR-1

    Here are steps you can take to find the contents of form CSR-1:

    Part A - Basic Information:

    • Entity Name
    • Registration Number
    • Date of Registration
    • State of Registration
    • PAN of Entity
    • Address
    • Contact Details
    • Website
    • Names of Directors/Trustees/CEO/Chairperson
    • Authorised Person Details
    • Resolution Number and Date
    • DSC Number

    Part B - Subsidiary and Other Entities (if applicable):

    • Details of subsidiaries and other entities included in CSR activities

    Part C - Certification:

    • Declaration by authorised person
    • Certificate by practising professional

    Types of NGOs Eligible for CSR-1 Registration

    To be eligible for CSR-1 registration and receive CSR funding from companies in India, NGOs must meet specific criteria. There are 3 types of NGO registration that qualify:

    Section 8 Companies

    Companies that are incorporated under Section 8 of the Companies Act, 2013 have charitable or non-profit objectives.

    Public Trusts

    Public charitable purposes can be served by trusts registered under the Indian Trusts Act, 1882, or any other relevant law.

    Societies Registered under Section 12A and 80G:

    Societies that are registered under the Societies Registration Act, 1860 or any other law and have received Income Tax exemption under Section 12A and 80G of the Income Tax Act, 1961.

    Form CSR-1 Filing Process

    The process for filing Form CSR-1 is outlined below to ensure a smooth completion without any hassles:

    1. Access the MCA Portal: Visit the Ministry of Corporate Affairs (MCA) portal

    2. Download Form CSR-1:

    Go to 'MCA Services'

    down arrow

    'e-Filing'

    down arrow

    'Company Forms Download'

    down arrow

    Download eForm CSR-1

    3. Attach Documents:

    Attach mandatory documents, such as:

    • Registration certificate
    • PAN card
    • 12A and 80G certificates (if applicable)
    • NGO Darpan ID (if applicable)
    • DSC of authorised person
    • Resolution authorising the person

    4. Fill the Form:

    Complete all required details in the form, including:

    • Entity information
    • Registration details
    • Contact information
    • Details of authorised person
    • Details of subsidiaries (if applicable)

    5. Obtain Verification: Get the form digitally verified by a practising professional (CA, CS, or Cost Accountant).

    6. Upload Form: Upload the completed and verified form to the MCA portal.

    7. Pay Fees: Pay the applicable filing fee online.

    8. Track Status: Track the status of your application on the MCA portal.

    How to Register for a CSR Number?

    Registering for a CSR number is synonymous with obtaining CSR-1 registration. Follow the steps outlined above to file Form CSR-1 and obtain a CSR registration number.

    Law Governing the eForm CSR-1

    • Companies Act, 2013: Section 135 requires eligible companies to engage in CSR activities. It also regulates the registration process for CSR-1.
    • Companies (Corporate Social Responsibility Policy) Rules, 2014: The rules provide guidelines for CSR activities, eligible entities, and registration procedures.

    Importance and Purpose of Form CSR-1

    Here is the significance and objectives of Form CSR-1:

    • Transparency and Accountability: CSR-1 registration ensures transparency in the use of CSR funds. It creates a publicly accessible database of registered entities and their activities.
    • Collaboration Facilitation: It helps companies and eligible entities work together on CSR projects.
    • Funding Access: Eligible entities can receive CSR funding from companies. This helps expand their resources for social impact.
    • Compliance Enforcement: The MCA uses it to monitor and enforce CSR regulations.
    • Credibility Enhancement: When a company registers for CSR-1, it shows its commitment to responsible social practices. This enhances the company's credibility and trustworthiness.

    CSR-1 Registration Status Check

    To verify the status of your CSR-1 registration, please follow the steps outlined below:

    • Visit the MCA Portal
    • Log in: Use your credentials to access the MCA services.
    • Navigate to 'Check Annual Filing Status': Under 'MCA Services,' find the 'Check Annual Filing Status' option.
    • Select Form CSR-1: Choose 'Form CSR-1' from the list of forms.
    • Enter CIN or SRN: You need to provide the CIN (Corporate Identity Number) or the SRN (Service Request Number) from registration.
    • View Status: The system will show the current status of the CSR-1 registration application.
    Registration of an NGO with MCA Portal for Accessing CSR Funds

    Registration of an NGO with MCA Portal for Accessing CSR Funds

    Registering an NGO with the MCA portal for accessing CSR funds in India involves adhering to specific steps and fulfilling certain criteria. Here's is the process:

    • Eligibility: Make sure the NGO qualifies for CSR-1 registration. The NGO can be a Section 8 company, a public trust, or a society registered under Section 12A and 80G.
    • Obtain DSC: Get a DSC for the person authorised to sign the form.
    • Prepare Documents: Gather the required documents (registration certificate, PAN card, 12A and 80G certificates, NGO darpan registration ID, resolution authorising the person, etc.).
    • File Form CSR-1: Follow the steps outlined in the previous response to file Form CSR-1 on the MCA portal.
    • Verification and Fees:Get verification from a professional and pay the fees.
    • Track Status: Monitor the application status on the MCA portal.
    • Download Certificate: Upon approval, download the CSR-1 registration certificate.

    Laws Associated with CSR Registration

    • Companies Act, 2013: Section 135 requires eligible companies to do CSR activities. It also regulates the registration process for CSR-1.
    • Companies (Corporate Social Responsibility Policy) Rules, 2014: These rules give clear guidelines on CSR activities, eligible entities, and how to register.
    Benefits of CSR-1 Filing

    Benefits of CSR-1 Filing

    Filing Form CSR-1 and obtaining the registration certificate from the MCA portal offers several benefits for NGOs in India, primarily related to accessing and utilising CSR funding from companies. Here are advantages:

    • Access to CSR Funds:Companies can provide CSR funding to NGOs, which helps them have more resources for making a positive impact on society.
    • Transparency and Accountability:We make sure that CSR funds are used transparently. This builds trust with donors and stakeholders.
    • Credibility Enhancement: Signals commitment to responsible social practices, boosting credibility and recognition.
    • Collaboration Opportunities: Facilitates partnerships with companies for effective CSR project implementation.
    • Compliance with Regulations: Demonstrates adherence to legal requirements, minimising risks of non-compliance.
    Form CSR-1 Filing Fees

    Form CSR-1 Filing Fees

    The filing fees for Form CSR-1 in India can vary depending on whether your organisation has a valid Digital Signature Certificate (DSC) of the authorised signatory:

    • Nominal Filing Fee: The amount may change, so check the MCA portal for the latest fee structure.
    • Payment Online: You pay fees online when submitting the form on the MCA portal.

    CSR-1 Registration FAQs

    questionmark

    Who needs to file Form CSR-1?

    The following entities are required to file Form CSR-1:

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

    To receive funding from eligible companies, these entities must be looking to do CSR activities.

    questionmark

    When is the deadline for submitting Form CSR-1?

    The deadline for filing is typically 30 days from the date of incorporation or registration of the entity. However, it's best to check the official MCA portal for the most current deadlines.

    questionmark

    What happens if a company fails to file Form CSR-1 on time?

    Late filing may result in penalties or fines imposed by the Ministry of Corporate Affairs (MCA).

    questionmark

    Are there any exemptions or specific criteria for entities exempt from filing CSR-1?

    Yes, certain entities are exempt, including:

    • Individual beneficiaries
    • Government entities
    • Foreign Organisations
    questionmark

    Can Form CSR-1 be filed electronically, or is it only submitted in hard copy?

    Form CSR-1 must be filed electronically through the MCA portal. Hard copies are not accepted.

    questionmark

    How often is Form CSR-1 required to be filed?

    You need to file the initial paperwork within 30 days after you incorporate or register. After that, you must file an annual report within 60 days after the end of the financial year.

    questionmark

    Are there any penalties for errors or inaccuracies in CSR-1 filings?

    Yes, penalties may apply for errors or inaccuracies. It's crucial to ensure accuracy in all filings.

    questionmark

    What are the key benefits of ensuring compliance with Form CSR-1 filing requirements?

    Compliance offers several benefits, including:

    • Access to CSR funding from eligible companies
    • Enhanced credibility and transparency
    • Potential for government support in CSR initiatives
    • Compliance with legal obligations
    questionmark

    Is there any assistance available for companies unfamiliar with Form CSR-1 filing procedures?

    Yes, the MCA offers guidance and resources on its website. You can seek professional help from chartered accountants, company secretaries, or cost accountants.

    questionmark

    Is there a specific format or template for completing Form CSR-1?

    Yes, the MCA provides a specific eForm CSR-1 that must be used for filing.

    questionmark

    Can a company amend or update a previously filed CSR-1 form if necessary?

    Yes, amendments and updates can be made by filing a revised Form CSR-1.

    questionmark

    What types of entities fall under the scope of CSR-1 filing requirements?

    The scope mainly includes Section 8 companies, public trusts, and societies registered under Section 12A and 80G of the Income Tax Act, 1961.

    questionmark

    Are there any industry-specific considerations or exemptions regarding CSR-1 filings?

    There may be CSR guidelines for certain industries. But, the main filing requirements generally apply to all industries. To get specific details, it's best to check the regulations for your industry.

    Trusted by 400,000 clients and counting, including …

    startup
    springboard
    oyo
    chakra
    dbs
    uber
    ficci
    ap-gov

    Authors

    Written by Nithya, Reviewed by Sushmitha Pawar. Last updated on May 29 2024, 10:56 AM

    Sushmitha Pawar BA.LLB (Hons), a senior legal expert specialises in NGO registration, NGO compliance, FCRA, trust, society, and fundraising.

    Nithya Ramani Iyer, a criminologist and writer, serves as the SME and manages communications at Vakilsearch. Drawing from her experience at Seasearch Intelligence and Legal domains, she enriches our content with insightful perspectives.