What is CSR-1 Registration?
CSR-1 Registration refers to the mandatory filing of Form CSR-1 with the Ministry of Corporate Affairs (MCA) by Non-Profit Organizations (NPOs) wishing to receive funds under the Corporate Social Responsibility (CSR) mandate of companies in India.
Under Section 135 of the Companies Act, 2013, certain companies are required to spend at least 2% of their net profits on CSR activities. However, they can only contribute to registered implementing agencies listed with MCA. Hence, NGOs must file Form CSR-1 and obtain CSR Registration Number to qualify.
This process ensures transparency, accountability, and proper utilization of CSR funds, while enabling NGOs to collaborate with businesses for impactful social change.
✅ Benefits of CSR-1 Registration
🎯 Why NGOs and Trusts should obtain CSR-1:
1️⃣ Become eligible to receive CSR funds from corporates
2️⃣ Builds trust with donors, corporates, and stakeholders
3️⃣ Increases chances of long-term CSR partnerships
4️⃣ Enhances organizational credibility and visibility
5️⃣ Empowers NGOs to work on larger, scalable projects
6️⃣ Helps fulfill statutory compliance under the Companies Act
7️⃣ Promotes transparency in fund usage and project execution
📑 Documents Required for CSR-1 Registration
📂 Ensure you have the following before filing:
1️⃣ 🆔 PAN Card of NGO – Proof of identity and tax registration
2️⃣ 🏢 Registration Certificate – Trust deed, Society registration, or Certificate of Incorporation
3️⃣ 📜 12A & 80G Certificate – Mandatory tax exemption proof
4️⃣ 👤 Details of Authorized Person – Name, PAN, DIN (if applicable), and Aadhaar
5️⃣ ✍️ Digital Signature Certificate (DSC) – Of the authorized signatory
6️⃣ 📃 Board Resolution or Consent Letter – Authorizing CSR-1 application submission
👤 Eligibility for CSR-1 Registration
🧾 Who can apply?
To apply for CSR-1 registration, the organization must:
-
Be a Registered Trust, Registered Society, or Section 8 Company
-
Be registered under 12A and 80G of the Income Tax Act
-
Have valid PAN and registration certificates
-
Engage in charitable, developmental, or public welfare activities
-
Be authorized by its governing body to undertake CSR-funded projects
🔄 Process of Getting CSR-1 Registration
🔁 Step-by-step process explained:
1️⃣ Gather Documents – Prepare PAN, 12A, 80G, and registration documents
2️⃣ Prepare CSR-1 Form – Download and fill the e-Form CSR-1 from MCA portal
3️⃣ Attach DSC – Sign the form using a Digital Signature Certificate (DSC)
4️⃣ Upload to MCA Portal – File the form online via www.mca.gov.in
5️⃣ Receive ARN & Approval – Upon successful submission, receive Acknowledgement Number
6️⃣ CSR Registration Number Issued – Once verified, MCA issues a Unique CSR Registration Number
⏱️ Timeline for CSR-1 Registration
⏳ How long does it take?
❓ Frequently Asked Questions (FAQs) about CSR-1 Registration
1️⃣ Is CSR-1 mandatory for NGOs to receive CSR funds?
Yes, corporates can only donate to NGOs registered with MCA via CSR-1.
2️⃣ Who needs to file Form CSR-1?
All Section 8 Companies, Registered Trusts, and Societies seeking CSR funding.
3️⃣ Is 80G and 12A mandatory for CSR-1 registration?
Yes, both registrations are compulsory to be eligible.
4️⃣ Is there any government fee for CSR-1 filing?
No, CSR-1 filing is free of cost, but professional assistance may be needed.
5️⃣ What is a CSR Registration Number?
A unique number issued by MCA upon approval of CSR-1—required for CSR collaborations.
6️⃣ Can foreign NGOs apply for CSR-1?
Only Indian-registered NGOs with 12A/80G can file CSR-1 currently.
7️⃣ Do we need to renew CSR-1?
No. Once registered, it is valid until cancellation or modification by MCA.
8️⃣ Can we modify details after filing?
Yes, by submitting a fresh CSR-1 form with updated information.
9️⃣ Is DSC mandatory for CSR-1 filing?
Yes, the authorized person must digitally sign the form using a valid DSC.
🔟 What happens if we receive CSR funds without CSR-1?
Such funding may be considered non-compliant, affecting the donor company’s legal obligations.