CSR-1

Quick Summary

CSR-1 registration is a mandatory MCA filing for NGOs in India to receive CSR funding from companies under the Companies Act, 2013. It builds legal credibility, ensures compliance, and unlocks access to corporate CSR funds. NGOs must file CSR-1 online with certification from a CA, CS, or CMA.

The process includes eligibility consultation, documentation, digital filing, and approval, which is usually completed within 7–10 working days. Once approved, the CSR Registration Number remains valid permanently, unless there are changes in the NGO’s structure. With NGOExperts, NGOs receive end-to-end support—from eligibility to filing—ensuring smooth and timely registration. 

Introduction

CSR-1: Corporate Social Responsibility (CSR) has become an integral part of corporate culture, as businesses worldwide recognize the need to align their operations with sustainable development goals. In India, the Ministry of Corporate Affairs (MCA) has taken a significant step towards ensuring transparency & accountability in CSR spending.

As per the Companies Act, 2013, & the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021, companies or entities undertaking CSR activities must now file eForm CSR-1 for all their CSR projects. This registration process allows for effective tracking & monitoring of CSR spending & ensures that the funds reach the intended beneficiaries. The eForm CSR-1 is a crucial document that helps validate & ensure the credibility of CSR projects & their impact on society.

Benefits of CSR 1

Below are the benefits of CSR 1 that can be derived from it

• Building Trust: Registered NGOs are perceived positively by the public & attract greater trust among the beneficiaries.
• Legitimacy: Registration adds a layer of legitimacy to NGOs' operations, providing potential investors with the assurance that their funds will be allocated appropriately.
• Simplifying the Process: The CSR 1 form registration simplifies the process of applying  & securing funds, reducing red tape & time-consuming documentation.
• Access to Corporate Funds: CSR-registered NGOs have access to a pool of corporate funds set aside for socio-economic development in collaboration with the government.
• Fewer Legal Hurdles: By following the CSR 1 form registration process and maintaining society registration compliance, NGOs avoid legal hurdles and can concentrate their energy and resources on their core objectives
• Compliance: It ensures that NGOs comply with the existing regulations & guidelines. Thus, they provide easy access to NGOs to funding that is not available to unregistered NGOs.

Eligibility Criteria for NGO in CSR-1 Registration

To register under CSR-1, NGOs must meet a specific set of eligibility criteria.

• Registration Requirements: The NGO needs to be registered under Section 8 of the Companies  Act 2013 or under Section 12A & 80G of the Income Tax Act 1961. The NGO can also be established under the Act of a State legislature or Parliament. It can be established under Section 8 of the Companies Act 2013, or registered society or registered trust, working under Central Government or State Government.
• Experience: The NGO must have experience of at least 3 years in the field they are working in.
• Eligibility for Application: NGOs that are registered under Section 12A & 80G of the Income Tax  Act 1961 are eligible to apply.
• Financial Record: The NGO should have a clear & transparent record of their financial transactions & should maintain proper accounts & audits.
• Legal Record: The NGO must not have been blacklisted or involved in any illegal activities.
• Alignment with CSR Policy: The CSR activities of the NGO must align with the CSR policy of the company.

Who Needs to File Form CSR-1?

Only companies that fall under the following criteria need to file Form CSR-1:

• Net Worth Criteria: Companies with a net worth of Rs. 500 crore or more.
• Turnover Criteria: Companies with a turnover of Rs. 1,000 crore or more.
• Net Profit Criteria: Companies with a net profit of Rs. 5 crore or more.

Contents of Form CSR-1

The CSR Registration by NGOs requires the following details to register for CSR funding:

• Nature of entity
• Details & identification of directors, chairman, board of trustees or authorized representatives 
• Date of incorporation, address & email ID
• Director's DIN & DSC
• Certification by a practicing professional
• Entity's CIN or registration number
• Entity's PAN number

• Entity registration certificate copy.
• PAN card copy of the entity.
• 12A & 80G exemption certificate copy (if applicable).
• NGO darpan ID (if applicable).
• PAN of authorized signatory.
• Digital signature certificate of authorized signatory.
• Company CSR report.