Introduction

Corporate Social Responsibility (CSR) has become a key pillar of responsible business in India. Under the Companies Act, 2013 and its 2023 amendments, companies that meet certain financial thresholds must spend a portion of their profits on CSR activities.

To ensure transparency and accountability, every NGO or implementing agency that wishes to receive CSR funds from companies must file Form CSR-1 with the Ministry of Corporate Affairs (MCA).

Although both registrations are linked to charitable status, they serve different purposes — 12A exempts the NGO’s income, while 80G provides tax deduction to donors

In this article, Bisways Consulting Group explains the importance of Form CSR-1, eligibility criteria, filing procedure, and compliance guidelines under the Companies Act 2023.

What Is Form CSR-1?

Form CSR-1 is a mandatory e-form prescribed by the MCA for registration of entities intending to undertake CSR activities on behalf of companies.

Once approved, the NGO or trust receives a unique CSR Registration Number, which must be quoted in all future CSR project proposals and fund utilisation reports.

This filing helps the government track CSR implementation, fund flow, and project outcomes nationwide.

What Is Form CSR-1?

The following entities are eligible to file CSR-1:

• Registered Trusts, Societies, or Section 8 Companies undertaking CSR projects.

• Entities established by the Central or State Government.

• Entities created under an Act of Parliament or State Legislature.

• Subsidiary or group foundations of companies registered under Section 8.

⚠ Note: The entity must have at least three years of track record in similar activities to qualify for CSR implementation.

Step-by-Step CSR-1 Filing Process

• 1. Visit the MCA Portal and log in using your credentials.

• 2. Download Form CSR-1 from the “MCA Services → e-Filings” section.

• 3. Select entity type (Trust / Society / Section 8 Company).

• 4. Enter CIN / PAN / Registration Number and registered office details.

• 5. Attach registration certificate, PAN, and governing document (Trust Deed or MOA/AOA).

• 6. Add details of Board Members / Trustees with DIN or PAN.

• 7. The form must be digitally signed by an authorised representative and certified by a practising CA, CS, or CMA.

• 8. Upload and pay the prescribed ROC fees.

After successful submission, the system generates an SRN and CSR Registration Number instantly.

Post-Filing Compliance and Reporting

• The CSR Registration Number must be quoted in all CSR project agreements and expenditure reports.

• CSR funds can be utilised only for approved activities listed in Schedule VII of the Companies Act, 2013.

• Annual utilisation reports and impact assessments must be maintained for transparency.

• Companies can partner only with CSR-1 registered entities for CSR spending.

Documents Required for CSR-1 Filing

• 1. Certificate of Incorporation / Registration of the entity.

• 2. PAN of the Trust / Society / Section 8 Company.

• 3. Resolution authorising filing of CSR-1.

• 4. Details of governing members with PAN or DIN

• 5. Email ID and phone number of the authorised signatory

• 6. Digital Signature Certificate (DSC).

Penalties for Non-Compliance

If an unregistered NGO or entity receives CSR funds without filing CSR-1:

• The contributing company may face disallowance of CSR expenditure.

• The NGO may be ineligible for further CSR partnerships.

• The MCA may issue show-cause notices for violation of CSR norms.

Conclusion

Form CSR-1 ensures transparency and credibility in CSR implementation.

By registering, NGOs and Section 8 companies can access CSR partnerships with reputed corporates and contribute effectively to social development.

Bisways Consulting Group assists in CSR-1 filing, project compliance, and fund reporting under MCA norms — enabling smooth collaboration between corporates and NGOs