CSR-1 Registration
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CSR-1 Registration - An Overview
The CSR-1 registration, introduced by the Ministry of Corporate Affairs (MCA), is a mechanism for entities to register for undertaking Corporate Social Responsibility (CSR) activities and receiving CSR funding from companies. It ensures transparency in CSR activities and helps regulate and formalize CSR efforts in India. From 1 April 2023, all CSR entities must file annual returns electronically within 60 days of the financial year’s end.
Applicability of CSR-1:
Mandatory: Section 8 companies, public trusts, societies registered under Section 12A and 80G of the Income Tax Act.
Not applicable: Individual beneficiaries, government entities, and foreign organizations.
Eligibility Criteria:
Entity Type: Section 8 company, public trust, or society under Section 12A and 80G.
Track Record: At least 3 years of relevant social activities.
Governance: Transparent financial management practices.
Compliance: Must adhere to applicable laws.
Filing Process for CSR-1:
Access MCA Portal and download Form CSR-1.
Attach Required Documents like registration certificates, PAN, 12A & 80G certificates, DSC of authorized person, and NGO Darpan ID.
Fill and Verify: Complete the form and have it verified by a practicing professional (CA, CS, or Cost Accountant).
Upload and Pay: Submit the form on the MCA portal and pay the required fees.
Track Status: Check the status of your application on the MCA portal.
Importance of CSR-1 Registration:
Transparency: Ensures transparency in CSR fund usage.
Collaboration: Facilitates cooperation between companies and eligible entities for CSR projects.
Funding: Helps eligible entities access CSR funding.
Credibility: Enhances the credibility and trustworthiness of CSR entities.
Check CSR-1 Status:
Log into MCA Portal and navigate to the ‘Check Annual Filing Status’.
Enter CIN or SRN and view the registration status.
Laws Governing CSR-1:
Companies Act, 2013: Section 135 mandates CSR activities for eligible companies.
CSR Policy Rules, 2014: Provides guidelines for CSR registration and activities.
benefits CSR-1 Registration
Filing Form CSR-1 and obtaining the registration certificate from the MCA portal provides several advantages for NGOs in India, particularly in accessing CSR funding from companies:
Access to CSR Funds: Registered NGOs can receive funding from companies for their social initiatives, enhancing their ability to create a positive impact.
Transparency and Accountability: CSR-1 filing ensures that CSR funds are utilized transparently, fostering trust among donors and stakeholders.
Credibility Enhancement: It showcases the NGO’s commitment to responsible and impactful social practices, improving its reputation.
Collaboration Opportunities: The registration opens doors for partnerships with companies, making it easier to implement CSR projects.
Compliance with Regulations: By filing CSR-1, NGOs show they are adhering to legal requirements, reducing the risk of non-compliance.
CSR-1 Filing Fees
The filing fee for CSR-1 can vary depending on whether your organization holds a valid Digital Signature Certificate (DSC) for the authorized signatory:
Nominal Fee: The fee amount may change, so it’s recommended to check the MCA portal for the current fee structure.
Online Payment: Fees can be paid online when submitting the form through the MCA portal.
Documents Required for CSR-1 Registration
To successfully file Form CSR-1, you will need to gather the following documents:
- Registration Certificate: A copy of your entity's registration document (e.g., Section 8 company registration certificate, trust deed, or society memorandum)
- PAN Card: A copy of the entity's PAN card.
- 12A and 80G Certificates (if applicable): Copies of the Income Tax exemption certificates, if your entity is eligible.
- NGO Darpan ID: If your entity is registered on the NGO Darpan portal, you will need to provide the NGO Darpan ID.
- Digital Signature Certificate (DSC): A DSC for the authorized signatory, along with their PAN card.
- Resolution Authorizing the Signatory: A copy of the board resolution that authorizes the person to sign the form, including the resolution number and date
- CSR Policy and Report (if applicable): Provide your company's CSR policy and report, if available.
- Details of Subsidiaries and Other Entities (if applicable): Include details of any subsidiaries or other entities, if applicable, in Part B of the form.
Frequently Asked Questions
The following types of entities must file Form CSR-1 to receive CSR funding from eligible companies:
Section 8 Companies: Non-profit companies incorporated under the Companies Act, 2013.
Public Trusts: Charitable trusts registered under relevant Indian laws.
Societies: Societies registered under Section 12A and 80G of the Income Tax Act, 1961.
Yes, certain entities are exempt from filing Form CSR-1. These include:
Individual beneficiaries
Government entities
Foreign organizations
These entities are not required to file Form CSR-1 to receive CSR funding.
Filing Form CSR-1 ensures several benefits, including:
Access to CSR funding from eligible companies
Enhanced credibility and transparency
Potential government support for CSR initiatives
Compliance with legal obligations
While the core CSR-1 filing rules apply across all sectors, certain industries might have additional CSR-related guidelines or expectations. For accurate and industry-relevant details, it’s best to refer to your sector’s specific regulations or consult a compliance expert.
Entities eligible to receive CSR funds from companies must file CSR-1. This includes:
Non-profit companies registered under Section 8 of the Companies Act, 2013
Public charitable trusts
Societies that are registered under the Societies Registration Act and hold valid 12A and 80G certifications from the Income Tax Department
These organizations must be engaged in social or developmental work to qualify for CSR funding.
Yes, the Ministry of Corporate Affairs (MCA) has a designated electronic form—eForm CSR-1—that must be used. This form is available for download on the official MCA portal and must be completed and submitted online following the prescribed format.