Your documents, contracts, and registrations handled by expert lawyers.
Filing tax returns made easier for you
Our chartered accountants & company secretaries will keep your books in order.
Satisfied Clients
Services
Experts
Experience
All-inclusive price. No hidden or extra charges.
Obtaining CSR-1 registration is quick and easy, and can be done online with ngoministry.com in 3 simple steps.
We align your details and documents.
We prepare and file your CSR-1 form with MCA.
We follow up with Ministry of Corporate Affairs.
If your NGO wants to tap into the vast pool of corporate funding available in India, CSR-1 registration with the Ministry of Corporate Affairs (MCA) is a legal requirement.
Filing Form CSR-1 officially lists your organization on the National CSR Portal, transforming your NGO from a local charity into a government-verified corporate implementing agency. It turns your NGO into an eligible partner for India’s top public and private companies looking to deploy their mandatory social development budgets.
The MCA uses CSR-1 registration as a filter to ensure corporate funds only go to established, credible organizations. To register, your NGO must fulfill these strict preconditions:
Entity Type: Must be a registered Section 8 Company, Registered Public Charitable Trust, or a Registered Society.
Tax Exemptions are Mandatory: Your NGO must hold valid 12A and 80G registrations under the Income Tax Act. You cannot file Form CSR-1 without these tax exemption certificates.
Established Track Record: The organization must have at least 3 years of established experience in handling continuous, verifiable social welfare activities.
The Single Exception: The 3-year track record rule is waived only if your NGO was directly set up by a company itself.
Trust Deed, Society's Registration Certificate, or Section 8 Company's Certificate of Incorporation.
PAN Card, Email and Contact number of the NGO.
Valid 12A & 80G Order Copies.
A valid Class 3 DSC of the NGO’s authorized signatory (e.g., Managing Trustee, Chairman, or Director) to sign the CSR-1 form.
Details of Directors/ Board of Trustees/ Chairman/ CEO/ Secretary/Authorised Representatives of the entity including their name, designation and email ID.
CSR Registration refers to the registration of an eligible implementing agency with the Ministry of Corporate Affairs (MCA) by filing Form CSR-1.
After successful registration, the organisation is allotted a CSR Registration Number (CRN), subject to the applicable provisions of the Companies Act, 2013 and CSR Rules.
CSR-1 is the prescribed form through which eligible entities register themselves with the MCA for undertaking CSR activities as implementing agencies.
It enables the MCA to maintain a database of organisations eligible to undertake CSR activities on behalf of companies, subject to the applicable eligibility requirements.
Generally, yes, where the organisation is required to be registered as an implementing agency under the CSR Rules.
A company intending to undertake CSR activities through an external implementing agency should ensure that the agency satisfies the applicable eligibility and registration requirements.
Eligible implementing agencies may include:
However, eligibility depends upon the specific requirements of Section 135 of the Companies Act, 2013 and the Companies (Corporate Social Responsibility Policy) Rules, 2014.
Not merely because it is a company.
CSR-1 is intended for entities eligible to act as implementing agencies for CSR activities under the applicable CSR framework.
A private company should first determine whether it falls within an eligible category and satisfies the prescribed conditions.
No.
Being incorporated as a Section 8 Company does not by itself establish eligibility to receive CSR funds as an implementing agency.
The organisation must satisfy the applicable CSR Rules and complete CSR-1 registration where required.
No.
They are two different registrations:
Section 8 incorporation ? creates a non-profit company under the Companies Act.
CSR-1 registration ? registers an eligible implementing agency with MCA for CSR implementation.
No.
12AB registration relates to income-tax exemption for eligible charitable/religious institutions.
CSR-1 relates to eligibility/registration as an implementing agency under the CSR framework.
An NGO may require both, depending upon its activities and funding arrangements.
80G and CSR-1 are separate requirements.
An organisation should examine its eligibility and the applicable CSR Rules to determine the registrations and approvals required for its proposed activities.
The answer depends on the organisation's legal form and eligibility under the CSR Rules.
For many charitable organisations seeking CSR funding, 12AB and 80G registrations are practically important, but they should not be confused with CSR-1 registration itself.
Depending on the entity, documents/details may include:
The form is required to be digitally authenticated by the appropriate authorised person(s) as prescribed.
A practising professional certification may also be required depending upon the applicable form requirements.
Where professional certification is prescribed, certification may be undertaken by an eligible practising professional such as a Chartered Accountant, Company Secretary or Cost Accountant, as permitted by the applicable MCA requirements.
Broadly, the process involves:
Step 1: Determine whether the organisation is an eligible implementing agency.
Step 2: Verify its constitutional documents and registrations.
Step 3: Obtain/verify the DSC of the authorised person.
Step 4: Prepare the prescribed CSR-1 form.
Step 5: Enter the organisation's registration, PAN and other required particulars.
Step 6: Enter details of directors/trustees/governing body members.
Step 7: Digitally sign the form.
Step 8: Obtain professional certification wherever required.
Step 9: File the form with MCA.
Step 10: Obtain the CSR Registration Number after successful processing.
The processing time can vary depending on:
Therefore, a fixed processing period can not be guaranteed.
The applicable MCA filing fee, if any, depends upon the current MCA fee structure and the particular filing.
The fee should be checked on the MCA portal at the time of filing rather than relying on an outdated fee schedule.
Where CSR Rules require the implementing agency to be registered through CSR-1, the organisation should not undertake CSR implementation on behalf of a company without satisfying that requirement.
Companies should verify the implementing agency's eligibility and registration before allocating CSR activities/funds through it.
CSR-1 registration does not automatically guarantee receipt of CSR funding.
The organisation must still:
No.
CSR-1 is a registration/eligibility requirement; it does not create a right to receive CSR funds.
CSR companies independently evaluate implementing agencies based on their objectives, experience, capacity, projects, governance, financial records and other factors.
This depends upon the eligibility requirements applicable to implementing agencies.
In particular, organisations seeking to qualify under the relevant CSR Rules may need to satisfy prescribed conditions concerning their legal status, tax registrations and/or track record.
Therefore, incorporation alone should not be treated as sufficient.
For certain categories of implementing agencies, the CSR Rules prescribe eligibility conditions relating to a track record of activities.
The precise requirement should be checked based on the organisation's legal form and the current CSR Rules.
Yes, a charitable trust can potentially qualify as an implementing agency if it satisfies the applicable requirements under the CSR Rules.
Its trust deed, registration, tax registrations and activities should be reviewed before filing CSR-1.
Yes, an eligible registered society may obtain CSR-1 subject to satisfying the applicable statutory requirements.
Generally, CSR projects may be implemented in accordance with the approved CSR policy and applicable CSR Rules.
The project must qualify as a CSR activity under Schedule VII of the Companies Act, 2013, and the company must comply with applicable CSR requirements.
CSR activities are broadly linked to the subjects listed in Schedule VII of the Companies Act, 2013.
Examples include:
The precise applicability should be examined for each proposed project.
Generally, CSR expenditure must relate to activities falling within Schedule VII.
Activities undertaken primarily for religious purposes may not qualify merely because they are carried out by a charitable organisation.
Each proposed project should therefore be examined carefully before accepting CSR funds.
CSR Rules contain specific provisions concerning administrative overheads and their treatment.
Administrative expenses should therefore be separately identified, properly accounted for and dealt with in accordance with the applicable CSR Rules and limits.
Yes, personnel costs can potentially form part of project expenditure where they are genuinely attributable to implementation of an eligible CSR project.
However, the treatment of employee costs and administrative overheads must comply with the CSR Rules and the terms of the CSR agreement.
CSR funds may be used for creation/acquisition of assets in circumstances permitted by the CSR Rules.
However, ownership and utilisation of assets created from CSR expenditure are subject to specific statutory requirements.
Possibly, but the expenditure must qualify as CSR expenditure and satisfy the applicable requirements.
An NGO cannot simply label its ordinary operational expenditure as CSR expenditure.
The corporate should approve a properly defined CSR project consistent with Schedule VII and the CSR Rules.
A CSR project proposal is a structured document submitted to a company explaining the proposed CSR project.
It generally contains:
The implementing agency should maintain proper:
This depends upon the CSR agreement and applicable requirements.
Companies commonly require periodic utilisation reports/certificates, expenditure statements, project progress reports and supporting documents.
The implementing agency should therefore maintain project-wise accounting.
Yes, subject to applicable law and the terms of the respective CSR agreements.
An eligible implementing agency may undertake CSR projects for multiple companies, provided it maintains proper project-wise accounting, documentation and reporting.
CSR funds should be utilised in accordance with the approved CSR project and applicable CSR policy/rules.
Any change in project scope or utilisation should be handled in accordance with the company's CSR policy, approvals and applicable legal requirements.
CSR-1 is the registration of an eligible implementing agency with MCA.
A CSR Policy is the policy adopted by a company to govern its CSR activities.
They serve completely different purposes.
CSR-1 is generally treated as a registration of the implementing agency. However, the organisation must continue to satisfy applicable eligibility, reporting and compliance requirements.
Any changes in relevant organisational particulars should be appropriately updated/handled under the applicable MCA requirements.
Common issues include:
These errors can result in rejection/resubmission or delays.
CSR Registration – Simple Roadmap
NGO/Section 8 Company/Society/Trust
?
Check eligibility
?
12AB / 80G and other applicable registrations
?
Prepare CSR-1
?
Digital signatures & professional certification
?
File with MCA
?
Obtain CSR Registration Number
?
Prepare CSR project proposal
?
Approach eligible companies
?
Execute CSR agreement/MOU
?
Implement project
?
Maintain accounts & supporting documents
?
Submit utilisation/progress/impact reports
