CSR-1 Registration for NGO (Trust, Society or Section 8 Company)

Eligibility Criteria for CSR-1 Registration

To be eligible for filing CSR-1 with the Ministry of Corporate Affairs (MCA), an organization must meet the following conditions:

• Registered Entity Type: The NGO must be registered as any of the following:

  • A Trust registered under the Indian Trusts Act, 1882 or any other law in force.

  • A Society registered under the Societies Registration Act, 1860.

  • A Section 8 Company as per the Companies Act, 2013.

• Valid PAN Card: The organization must have a valid Permanent Account Number (PAN) in the name of the entity.

• 12A and 80G Registrations: For CSR-1 filing, having 12A and 80G under the Income Tax Act, 1961 is mandatory as per requirements.

• Operational History:

  • The NGO should be in existence for at least three years in undertaking charitable activities.

  • If the entity is established by the company itself (e.g., a Section 8 Company formed by the company for CSR activities), the 3-year rule does not apply.

• Digital Signature Certificate (DSC): A valid DSC of the authorized signatory (Director, Trustee, President, etc.) is required to sign the eForm CSR-1.

Documents Checklist to file CSR-1

We need to have the following documents and particulrs for a smooth CSR registration process:

• Certificate of Registration:

  • Trust Deed for Trusts

  • Registration Certificate for Societies

  • Certificate of Incorporation and MOA for Section 8 Companies

• PAN Card of the NGO

• 12A and 80G Certificates

• Details of Governing Body Members:

  • Names

  • Designations

  • DIN/PAN/Aadhaar

  • Contact Information

• Digital Signature Certificate (DSC) of the authorized signatory

• Email ID and Mobile Number for OTP verification during filing

• Declaration and Engagement Letter from a practicing professional (CA/CS/CMA) for certification

Step-by-Step Filing Process for CSR-1

Filing CSR-1 involves a few critical steps which must be followed precisely for successful registration:

Step 1: Documentation and Eligibility Check

Before filing, collect all required documents, validate registration details, and ensure compliance with eligibility norms.

Step 2: Download eForm CSR-1

Visit the MCA Portal and download the latest version of eForm CSR-1 from the Forms & Downloads section.

Step 3: Fill in the Required Details

Complete the form with:

• Entity Details (Name, PAN, Registration No., Type)

• Governing Body details

• Details of CSR activities undertaken

• Declaration by the entity and the practicing professional

Step 4: Digital Signature

• The form must be signed digitally by:

  • An Authorised Representative of the entity (with DSC)

  • A Practicing CA/CS/CMA (with DSC and Membership No.)

Step 5: Upload the Form

Log in to the MCA portal, upload the filled eForm CSR-1, and submit it without any government filing fee.

Step 6: MCA Approval

Once the form is verified and accepted by MCA, a CSR Registration Number (CRN) is issued, which confirms your NGO’s eligibility to receive CSR funds from companies. A digitally signed approval letter along with CSR Registration number with Format CSRXXXXXXXX where X represents system generated unique sequential number will be sent to the FO User as well as the email ID of the entity as entered in the eForm.

Features of CSR-1

The goal of introducing CSR-1 eForm by MCA is to increase transparency in Corporate Social Responsibilities activities by Society, Trusts, and Section 8 Companies, as well as to establish a corporate house which is needed for a reliable databank for such a noble and social cause.

Due Date – Form CSR-1

The MCA has not set a deadline for submitting Form CSR-1 to them. However from April 1, 2021, all CSR funding will be available only to those entities that have filed Form CSR 1 with the MCA.

Important Points to Remember When Filing Form CSR-1:

• The CSR-1 form is due to be filed with the ROC on April 1, 2021.
• A maximum of 5 CIN(s) of such entities can be enclosed in the e-form if the company is formed by a company or group of companies.
• The Form requires an email address, which is then verified using a One-Time Password (OTP).
• Only after a successful Pre-scrutiny of the Form can the applicant send a One Time Password.
• Applicants who fail to complete the task in the allotted time can download a new Form and file it the same day.
• Before beginning the registration process, double-check the validity of key management officials' DINs or PANs, such as Directors/CEOs/Authorized Representatives.
• There will be a maximum of 10 rows available for providing the details of the company's key management officials

Benefits of CSR-1 Registration

Registering your NGO under CSR-1 opens new avenues of funding and legitimacy:

• Access to CSR Funds: Only CSR-1 registered NGOs can be listed as eligible to receive CSR contributions from companies.

• Increased Credibility: Registration demonstrates that the NGO is compliant with MCA norms, building trust among donors, corporates, and stakeholders.

• Visibility in MCA Database: NGOs with CSR Registration Number are publicly listed, improving their outreach for partnership opportunities.

• Compliance with Legal Requirements: Ensures adherence to the Companies (CSR Policy) Rules, 2014 and its amendments.

• Operational Transparency: Filing CSR-1 requires validation by a professional, thereby ensuring the organization meets basic regulatory standards.

CSR Post-Registration Compliance

Once the NGO is successfully registered for CSR, the following post-registration compliances must be maintained:

• CSR Project Implementation: Ensure that CSR activities undertaken using corporate funds are in line with Schedule VII of the Companies Act, 2013.

• Maintain Proper Records: Keep detailed records of all CSR projects executed, including fund utilization, project outcomes, beneficiaries, and audit trails.

• Reporting and Disclosure:

  • Share project progress with the CSR donor company for their Board reports.

  • If applicable, file returns with Income Tax and other authorities to maintain compliance.

• Changes in Details:

  • Any change in governing body members, address, or structure must be updated with the MCA through appropriate forms.

• Audit of CSR Funds: Although not mandated under CSR Rules, internal or third-party audit of CSR activities is often encouraged or required by funding corporates.

Note: Maintaining these compliances not only avoids regulatory issues but also builds a solid foundation for future CSR partnerships and at Compliance Calendar LLP, we help both NGOs and Companies in remaining compliant.

About CSR Provisions under Companies Act, 2013

The section 135 of the Companies Act, 2013 educates NGOs on the background of CSR and its regulatory basis:

• Legal Framework: CSR is governed by Section 135 of the Companies Act, 2013, and the Companies (CSR Policy) Rules, 2014.

• Applicability for Companies:
  Every company having:

  • Net worth ≥ Rs. 500 crore, or

  • Turnover ≥ Rs. 1,000 crore, or

  • Net profit ≥ Rs. 5 crore during any financial year must spend 2% of its average net profits of the last three years on CSR activities.

• CSR Implementation Modes:

  • Direct implementation by the company

  • Through a registered NGO with a valid CSR Registration Number

  • In collaboration with other companies’ CSR projects

• Schedule VII Activities:
  NGOs must align their activities with Schedule VII of the Act, which includes:

  • Education

  • Healthcare

  • Gender equality

  • Environmental sustainability

  • Rural development, and more

If you need help in understanding the legal intent behind CSR, our team of Company Secretaries can help your NGOs in aligning goals with statutory requirements and attract funding more strategically. We will ensure that your NGO gets timely CSR Registration Certificate to start receiving CSR Funds from companies.

CSR Funding Opportunities

If you are running an NGO, the best way to receive funds is through CSR as Section 135 mandates certain companies to make 2% of the average net profits on CSR activities.

• How to Approach Companies for CSR Funds:

  • Develop a proposal aligned with Schedule VII activities

  • Showcase impact metrics and past project success

  • List the CSR Registration Number prominently

• Building Partnerships:

  • Register on CSR exchange platforms

  • Attend CSR conclaves and forums

  • Network with company CSR boards and implementation committees

• Monitoring and Evaluation (M&E):

  • Corporates prefer NGOs with proper reporting structures and transparency mechanisms

• How Compliance Calendar Can Help:

  • Preparing funding decks

  • Drafting MOUs with corporate donors

  • Helping NGOs list in CSR implementation databases

Why Choose Compliance Calendar LLP?

An NGO is always seen with cautious and therefore having a right compliance firm at your back is essential to save yourself when paperwork becomes overwhelming. Below are some of the reasons why you should choose us:

• Experienced Team: Comprising Company Secretaries, Chartered Accountants, and Legal Experts who have successfully registered 1500+ NGOs for CSR-1.

• End-to-End Support:

  • Pre-eligibility review

  • Document collection and preparation

  • Filing of CSR-1 and follow-up till CRN is allotted

• Affordable Pricing: Transparent professional fees without any hidden charges.

• Quick Turnaround: 1–3 working days for filing and approval, subject to complete documentation.

• Dedicated Client Support: Guidance on post-registration compliance and future CSR partnership facilitation.