CSR-1 Registration – An Overview
Purpose:
CSR-1 registration, introduced by the Ministry of Corporate Affairs (MCA), allows entities to register for undertaking Corporate Social Responsibility (CSR) activities and receive funding from companies.
Key Points:
Entities Eligible: NGOs, trusts, societies, and Section 8 companies undertaking CSR projects.
Objective: Formalises and regulates CSR initiatives in India, ensuring transparency and accountability.
CSR-1 Form:
Mandatory for entities to receive CSR funding from companies.
Provides details of CSR activities, management of funds, and roles of various entities.
Processing Time: Usually completed within one week of submitting all required documents.
Benefits:
Access to CSR funding from eligible companies.
Legal recognition as a CSR-implementing entity.
Streamlined reporting of CSR activities and fund utilisation.
NGO Darpan Registration – An Overview
Purpose:
NGO Darpan is a portal operated by the Ministry of Rural Development, Government of India, aimed at registering and reporting NGOs that receive government funding.
Key Points:
Provides a centralized platform for NGOs to update information and report fund utilisation.
Ensures transparency between NGOs and government ministries.
Essential for NGOs working in rural development, poverty alleviation, or other social sectors.
Provides a unique Darpan ID, which is necessary for government grant applications and credibility.
Eligibility:
Must be a non-profit organisation.
Can be a Trust, Society, or Section 8 Company.
PAN card of the NGO is mandatory.
Benefits:
Official recognition and credibility for NGOs.
Easier access to government grants and schemes.
Direct updates and communication from government ministries.
Pre-verified details simplify future compliance and reporting.
CSR Annual Return Update (Effective 1 April 2023)
Mandatory Electronic Filing:
All entities undertaking CSR activities must file their annual CSR returns electronically.Deadline:
Returns must be filed within 60 days after the end of the financial year.Purpose:
Ensures greater transparency in CSR activities.
Facilitates data analysis for monitoring and evaluation of CSR projects.
Helps the Ministry of Corporate Affairs track CSR fund utilisation effectively.
Impact on NGOs:
NGOs receiving CSR funds must ensure timely and accurate reporting of activities and fund utilisation to comply with MCA regulations.
Entities Required to File CSR-1
Section 8 Companies – Non-profit companies formed under the Companies Act, 2013.
Public Trusts – Trusts registered under relevant state or central laws.
Societies – Societies registered under the Societies Registration Act and with 12A & 80G income tax registration.
Entities Not Required to File CSR-1
Individual beneficiaries – Individuals cannot register for CSR funding.
Government entities – Ministries, departments, or public sector undertakings.
Foreign organisations – Entities not registered in India.
Eligibility Criteria for CSR Registration
Entity Type
Must be one of the following:
Section 8 Company (non-profit company under Companies Act, 2013)
Public Trust (registered under relevant Indian trust laws)
Society (registered under Societies Registration Act and holding 12A & 80G Income Tax registrations)
Track Record
Must have at least 3 years of experience in relevant social, environmental, or developmental activities.
Governance Structure
Must maintain a sound governance system with transparent financial management practices.
Compliance
Must be compliant with applicable laws and regulations, including filing annual returns, tax compliances, and other statutory obligations.
Documents Required for Form CSR-1
To file Form CSR-1 successfully with the Ministry of Corporate Affairs (MCA), entities must prepare and submit the following documents:
1. Registration Certificate
A copy of the entity’s registration certificate, such as:
Section 8 Company Incorporation Certificate
Registered Trust Deed
Society Memorandum and Rules & Regulations
2. PAN Card
A valid copy of the entity’s Permanent Account Number (PAN) card issued by the Income Tax Department.
3. 12A and 80G Certificates (if applicable)
Copies of Income Tax exemption certificates under Sections 12A and 80G (if the organisation is registered for these benefits).
4. NGO Darpan ID
The NGO Darpan ID issued by NITI Aayog, if the organisation is registered on the NGO Darpan portal.
5. Digital Signature Certificate (DSC)
The Digital Signature Certificate (DSC) of the authorised signatory, along with their PAN card, is required for electronic verification and submission of the CSR-1 form.
6. Resolution Authorizing the Person
A copy of the Board or Trustee Resolution authorising a representative to sign and submit the CSR-1 form.
Include the resolution number and date for reference.
7. Company CSR Policy and Report (if applicable)
Attach the CSR Policy and CSR Activity Report of the company, if available.
8. Details of Subsidiaries and Other Entities (if applicable)
If the organisation has subsidiaries or associated entities, include their details under Part B of the CSR-1 form.
Contents of Form CSR-1
Form CSR-1 is divided into three key parts — Part A, Part B, and Part C — each collecting specific information about the applicant organisation and its CSR activities.
🟩 Part A – Basic Information
This section captures the foundational and registration details of the organisation, including:
Entity Name
State of Registration
Contact Details (email ID, phone number, etc.)
Authorised Person Details
Registration Number
PAN of the Entity
Official Website (if available)
Board/Trust Resolution Number and Date
Date of Registration
Registered Address
Names of Key Persons (Directors, Trustees, CEO, Chairperson, etc.)
Digital Signature Certificate (DSC) Number
🟨 Part B – Subsidiaries and Other Entities (if applicable)
If the applicant organisation has any related or subsidiary entities involved in CSR activities, their details must be provided here, including:
Name of the Subsidiary/Entity
Registration Type and Number
CSR Activity Details
🟦 Part C – Certification
This final section consists of:
Declaration by the Authorised Person — confirming the accuracy of all submitted details.
Certification by a Practising Professional — such as a Chartered Accountant (CA), Company Secretary (CS), or Cost Accountant, verifying compliance with legal requirements.
CSR-1 Registration Status Check
After applying for CSR-1 registration, you can easily track the progress of your application online through the Ministry of Corporate Affairs (MCA) portal. Follow the simple steps below to verify your CSR-1 registration status:
Step-by-Step Process
Visit the MCA Portal
Go to the official MCA website.Log in to Your Account
Use your registered username and password to access MCA services.Open “Check Annual Filing Status”
Under the MCA Services tab, select ‘Check Annual Filing Status’.Select “Form CSR-1”
From the list of available forms, choose Form CSR-1.Enter CIN or SRN
Provide your Corporate Identity Number (CIN) or Service Request Number (SRN) received at the time of application.View Your Application Status
The portal will display the current status of your CSR-1 registration — whether it is under process, approved, or requires resubmission.
Registration of an NGO with the MCA Portal for Accessing CSR Funds
Registering an NGO on the Ministry of Corporate Affairs (MCA) Portal is a crucial step for organisations seeking to receive CSR (Corporate Social Responsibility) funding from companies in India. The process ensures that only verified and compliant entities can undertake CSR projects.
Step-by-Step Process for CSR Registration
1. Check Eligibility
Ensure your organisation meets the eligibility requirements for CSR-1 registration.
Eligible entities include:
Section 8 Companies
Public Trusts
Societies registered under Section 12A and 80G of the Income Tax Act
2. Obtain Digital Signature Certificate (DSC)
The authorised representative of the NGO must have a valid Digital Signature Certificate (DSC) to sign and submit Form CSR-1 electronically.
3. Prepare Required Documents
Collect all necessary documents before filing, such as:
Registration Certificate (Trust Deed, Section 8 Incorporation, or Society Registration)
PAN Card of the Entity
12A and 80G Certificates
NGO Darpan ID (if registered)
Resolution Authorising the Signatory
DSC and PAN of the Authorised Person
4. File Form CSR-1 on the MCA Portal
Log in to the MCA Portal and fill out Form CSR-1 accurately with all the required details and attachments. Submit the form using the DSC of the authorised person.
5. Verification and Payment
Once submitted, the form is verified and digitally certified by a practising professional (CA/CS/CMA). Pay the prescribed government fee for processing.
6. Track Application Status
You can track the status of your CSR-1 application through your MCA account dashboard until approval.
7. Download CSR-1 Registration Certificate
After successful verification and approval, download the CSR-1 Registration Certificate from the MCA portal. This certificate authorises your NGO to receive and manage CSR funds from corporates in India.
Laws Associated with CSR Registration
The process of CSR-1 registration and implementation of CSR activities in India is governed by specific legal provisions under the Companies Act, 2013, and related rules. These laws ensure transparency, accountability, and proper utilisation of corporate social responsibility funds.
1. Companies Act, 2013 (Section 135)
Section 135 of the Companies Act, 2013 makes it mandatory for eligible companies to undertake Corporate Social Responsibility (CSR) activities.
It specifies:
The threshold limits for companies to engage in CSR activities
The formation of a CSR Committee
The requirement for filing Form CSR-1 to register eligible entities implementing CSR projects
This section lays the legal foundation for CSR initiatives across India.
2. Companies (Corporate Social Responsibility Policy) Rules, 2014
The CSR Policy Rules, 2014 provide detailed guidance on:
The nature and scope of CSR activities
Eligible entities that can receive CSR funding
Procedures for CSR-1 registration
Monitoring, reporting, and disclosure requirements for companies and NGOs involved in CSR
These rules complement Section 135 by defining how CSR obligations are to be implemented and managed.
Benefits of CSR-1 Filing
Filing Form CSR-1 and obtaining the registration certificate from the Ministry of Corporate Affairs (MCA) offers multiple advantages for NGOs, trusts, and societies in India. It enhances credibility, promotes transparency, and opens the door to significant CSR funding opportunities from eligible companies.
1. Access to CSR Funds
Registered NGOs become eligible to receive Corporate Social Responsibility (CSR) funds from companies under Section 135 of the Companies Act, 2013.
This helps NGOs expand their resources and make a larger social impact through structured and sustainable projects.
2. Transparency and Accountability
The CSR-1 registration process ensures that funds are used ethically and transparently. It strengthens the trust of donors, corporate partners, and government bodies by maintaining proper reporting and compliance standards.
3. Enhanced Credibility
Being listed as an MCA-verified organisation signals reliability and professionalism. It showcases an NGO’s commitment to compliance and responsible fund utilisation, improving its reputation among corporates and funding agencies.
4. Collaboration and Partnership Opportunities
CSR-1 registered entities can collaborate directly with companies and other registered organisations to design, implement, and manage impactful CSR initiatives.
5. Legal and Regulatory Compliance
Filing Form CSR-1 demonstrates adherence to government norms and CSR regulations. It minimises risks related to non-compliance and ensures the NGO remains eligible for future funding and renewals.