CSR Registration (Form CSR-1)
CSR (Corporate Social Responsibility) Registration refers to the filing of Form CSR-1 with the Ministry of Corporate Affairs (MCA) to obtain a unique CSR Registration Number. As per Section 135 of the Companies Act, 2013 read with the Companies (CSR Policy) Amendment Rules, 2021, every entity such as an NGO, registered trust, registered society or Section 8 company that wishes to undertake CSR activities or projects funded by companies must mandatorily register by filing Form CSR-1 (effective 1st April 2021). Without a valid CSR Registration Number, an entity cannot receive CSR funds from companies. This registration brings transparency and accountability to CSR spending and enables non-profit organisations to partner with corporates for social welfare projects.
Why Choose CSR Registration?
- Eligibility for CSR Funds: Mandatory to receive CSR funding from companies
- Unique CSR Number: Get a unique CSR Registration Number from the MCA
- Legal Recognition: Recognised as an authorised CSR implementing agency
- Credibility: Enhances trust and credibility with corporate donors
- Corporate Partnerships: Enables collaboration with companies on CSR projects
- Transparency: Promotes transparent and accountable use of funds
- Wider Funding: Opens access to larger and recurring funding opportunities
- Brand Trust: Strengthens the organisation's reputation among stakeholders
- Compliance: Keeps the entity compliant with MCA regulations
- Project Scale: Helps undertake larger-scale social welfare initiatives
Importance of CSR Registration
- Mandatory Compliance: Compulsory under the Companies (CSR Policy) Rules
- Fund Eligibility: Only registered entities can implement CSR projects
- Accountability: Ensures CSR funds are spent for genuine social causes
- Transparency: Creates a verifiable record of implementing agencies
- Social Impact: Channels corporate funds towards meaningful development
- Donor Confidence: Builds confidence among corporate contributors
- Regulatory Oversight: Brings CSR activities under structured monitoring
- Sustainable Development: Supports long-term social and economic growth
Who Can Register for CSR (Form CSR-1)?
- A Section 8 company, registered public trust or registered society established by the company (alone or with another company)
- A Section 8 company, registered trust or registered society established by the Central or State Government
- Any entity established under an Act of Parliament or a State Legislature
- A Section 8 company, registered public trust or registered society having 12A and 80G registration and an established track record of at least 3 years in similar activities
Companies Required to Spend on CSR (Section 135)
A company falling under any of the following thresholds in the preceding financial year must constitute a CSR committee and spend at least 2% of its average net profits of the last three financial years on CSR:
- Net Worth: ₹500 crore or more, OR
- Turnover: ₹1,000 crore or more, OR
- Net Profit: ₹5 crore or more
Documents Required for CSR Registration
- PAN Card of the entity (NGO / Trust / Society / Section 8 Company)
- Certificate of Registration (Trust Deed / Society Registration / Section 8 Incorporation Certificate)
- 12A Registration Certificate
- 80G Registration Certificate
- Digital Signature Certificate (DSC) of the authorised signatory
- DIN / PAN of the authorised signatory
- Details of the directors / trustees / members
- Email ID and mobile number of the entity
- Copy of the resolution authorising the signatory
- Details of past CSR / social activities (track record)
Our CSR Registration Process
- Consultation: Verify eligibility of your entity for CSR-1 registration
- Document Collection: Gather all required registration and KYC documents
- DSC Preparation: Arrange the Digital Signature Certificate of the authorised signatory
- Form CSR-1 Filing: Fill in the details in Form CSR-1 on the MCA portal
- Professional Certification: Form is digitally certified by a practising CA / CS / CMA
- Submission: Upload and submit Form CSR-1 on the MCA portal
- SRN Generation: Receive the Service Request Number (SRN)
- CSR Number: Obtain the unique CSR Registration Number on approval
CSR Activities under Schedule VII
- Eradicating hunger, poverty and malnutrition
- Promoting education and vocational skills
- Promoting gender equality and empowering women
- Ensuring environmental sustainability and ecological balance
- Promoting healthcare and sanitation
- Protection of national heritage, art and culture
- Rural development projects
- Measures for the benefit of armed forces veterans and their dependents
- Contribution to the PM National Relief Fund / PM CARES Fund
- Promotion of sports and support to incubators / research
Important Points to Note
- Effective Date: Form CSR-1 is mandatory with effect from 1st April 2021
- Unique CSR Number: Each registered entity receives a unique CSR Registration Number
- Professional Certification: Form CSR-1 must be certified by a practising CA / CS / CMA
- 12A & 80G: Generally required, along with a 3-year track record (for non-government entities)
- No Funds Without Registration: Companies cannot route CSR funds through unregistered entities
- One-Time Registration: CSR-1 registration is a one-time process (update on changes)
- 2% Spending: Eligible companies must spend at least 2% of average net profits on CSR
12A vs 80G vs CSR-1 Registration
| Aspect |
12A Registration |
80G Registration |
CSR-1 Registration |
| Purpose |
Income tax exemption for NGO |
Tax deduction for donors |
Eligibility to receive CSR funds |
| Authority |
Income Tax Department |
Income Tax Department |
Ministry of Corporate Affairs (MCA) |
| Form |
Form 10A / 10AB |
Form 10A / 10AB |
Form CSR-1 |
| Beneficiary |
The NGO / Trust |
The donor |
The NGO / implementing agency |
| Certification |
Not applicable |
Not applicable |
Certified by CA / CS / CMA |
| Outcome |
Tax-exempt status |
Donor tax benefit |
Unique CSR Registration Number |
Ready to Get Your CSR Registration?
Contact us today for fast and hassle-free CSR-1 registration at competitive prices!
