Corporate Social Responsibility (CSR) is a vital component of ethical business in India, with the Companies Act, 2013 mandating eligible companies to contribute towards social development. To bring transparency and accountability in CSR activities, the Ministry of Corporate Affairs (MCA) introduced eForm CSR-1. This form must be filed online by NGOs, trusts, and Section 8 companies seeking to undertake CSR projects on behalf of corporates. Filing of eForm CSR-1 is essential as it validates an organization’s eligibility and results in the issuance of a CSR Registration Number (CRN). Without this registration, entities cannot legally receive CSR funds.
The process, though straightforward, involves several steps including document preparation, digital signature verification, and accurate online submission through the MCA portal. This guide provides a detailed overview of the Filing of eForm CSR-1: Online Application Procedure, helping organizations navigate the legal and technical aspects to ensure successful registration and CSR compliance.
Latest Due Date Update – 2025
As of 2025, there is no fixed deadline for filing eForm CSR-1. This form is meant for NGOs, trusts, and Section 8 companies that want to carry out CSR (Corporate Social Responsibility) activities on behalf of companies. It must be filed before the organization receives any CSR funding. Once approved, the organization gets a CSR Registration Number (CRN), which confirms that it is eligible to receive CSR funds.
Unlike annual forms, CSR-1 is a one-time registration, so you don’t need to file it every year. However, companies involved in CSR activities must file Form CSR-2 every year. For the financial year 2023–24, the government extended the deadline to March 31, 2025.
In short:
-
CSR-1: File it once, before getting CSR funds.
-
CSR-2: Filed every year by companies; deadline for 2023–24 is March 31, 2025.
For more updates, always check the official MCA website.
Form CSR-1
Form CSR-1 is a mandatory online form introduced by the Ministry of Corporate Affairs (MCA) in India for NGOs, trusts, and Section 8 companies that wish to undertake Corporate Social Responsibility (CSR) activities on behalf of companies. Filing this form ensures that the organization is officially registered and eligible to receive CSR funds. Once submitted and approved, the entity is issued a CSR Registration Number (CRN). This one-time filing process is essential for transparency and accountability in CSR spending. Organizations must complete CSR-1 before accepting any CSR contributions from companies under the Companies Act, 2013.
Law Governing the eForm CSR-1
The legal framework for eForm CSR-1 is primarily derived from the Companies Act, 2013 and the Companies (Corporate Social Responsibility Policy) Rules, 2014, as amended from time to time.
1. Section 135 of the Companies Act, 2013
This section mandates CSR compliance for companies that meet certain financial thresholds (net worth, turnover, or profit). It outlines the responsibilities of companies toward CSR and authorizes them to undertake CSR activities through registered implementing agencies.
2. Rule 4(1) of the CSR Rules
Amended in 2021, Rule 4(1) specifies that every implementing agency (NGO, trust, or Section 8 company) must be registered with the Ministry of Corporate Affairs by filing eForm CSR-1. This rule ensures that only verified and qualified entities handle CSR funds.
3. MCA Notifications
The Ministry of Corporate Affairs issued notifications making it mandatory to file eForm CSR-1 from April 1, 2021, for all implementing agencies involved in CSR.
These provisions collectively govern the procedure, eligibility, and compliance requirements for filing eForm CSR-1 in India.
Purpose of the eForm CSR-1
eForm CSR-1 is used to register organizations like NGOs, trusts, and Section 8 companies with the Ministry of Corporate Affairs so they can take part in Corporate Social Responsibility (CSR) projects. The main goal is to make sure that only genuine and eligible groups are allowed to receive CSR funds from companies. By filing this form, organizations show that they are ready and qualified to handle CSR activities. Once approved, they get a CSR Registration Number, which is required to work with companies on CSR efforts. This helps build trust, ensures proper fund usage, and supports better community development.
CSR Registration by NGOs
CSR registration is essential for NGOs, trusts, and Section 8 companies that want to implement Corporate Social Responsibility (CSR) activities for companies in India. This is done by filing eForm CSR-1 with the Ministry of Corporate Affairs (MCA). Only organizations with proper registration, a valid PAN, and at least three years of relevant work (unless set up by the government or a company) are eligible. After submitting the form and required documents online, the organization receives a CSR Registration Number (CRN). This registration confirms the NGO’s eligibility to receive and manage CSR funds from companies.
Eligibility Criteria for NGOs to Receive CSR Funds
To be eligible for receiving CSR funds from a company, an NGO must meet the following conditions:
-
Section 8 Company: Must be registered under the Companies Act and possess valid registrations under Section 12A and Section 80G of the Income Tax Act. Additionally, it should have a minimum of three years of experience in conducting charitable activities.
-
Registered Public Trust: Must be officially registered as a public trust with valid 12A and 80G registrations under the Income Tax Act, and must have at least three years of experience in similar charitable work.
-
Registered Society: Should be legally registered as a society, have valid 12A and 80G certificates, and possess a minimum of three years’ experience in executing social welfare activities.
Note: CSR contributions made to NGOs that are not registered as per the above criteria do not qualify as valid CSR expenditure under the Companies Act, 2013.
Registration of an NGO with MCA Portal for Accessing CSR Funds
As per Rule 4(2) of the Companies (CSR Policy) Amendment Rules, 2021, NGOs must follow a specific procedure to register with the Ministry of Corporate Affairs (MCA) to become eligible for receiving CSR funds from companies:
-
Mandatory Registration: Every NGO that wishes to implement CSR activities on behalf of companies must register with the Central Government.
-
Filing eForm CSR-1: The registration is done by electronically filing eForm CSR-1 with the Registrar of Companies (RoC) through the official MCA portal.
-
Professional Verification: The form must be digitally certified by a practicing Chartered Accountant (CA), Company Secretary (CS), or Cost Accountant (CMA).
-
System-Generated CSR Number: Upon successful submission of the form, the system will automatically generate a unique CSR Registration Number (CRN) for the NGO.
This registration is essential for an NGO to access and implement corporate CSR funding.
Documents Required for CSR-1 Registration
To successfully file eForm CSR-1 and register an NGO for CSR funding, the following documents are required:
-
Registration Certificate: A copy of the registration certificate of the entity (Trust Deed, Society Registration Certificate, or Certificate of Incorporation for Section 8 Companies).
-
PAN Card: Copy of the Permanent Account Number (PAN) card of the organization.
-
Details of Governing Members: Names, addresses, designations, and contact details of all trustees, directors, or office bearers.
-
Objective Clause / MoA Extract: Extract of the Memorandum of Association or Trust Deed outlining the main objectives of the organization.
-
Authorization Letter: Board resolution or consent letter authorizing a person to sign and file the CSR-1 form.
-
Digital Signature Certificate (DSC): Valid DSC of the authorized representative and a practicing professional (CA/CS/CMA) signing the form.
-
Professional Certification Details: Membership number and firm registration number of the CA/CS/CMA certifying the form.
Ensure all documents are in PDF format and clearly legible for successful processing.
Procedure to Download eForm CSR-1
-
Visit the MCA Portal: Go to the official website of the Ministry of Corporate Affairs by typing mca.gov.in in your browser. This is the only authorized platform for downloading and submitting company-related forms in India.
-
To MCA Services: On the top menu of the homepage, hover your mouse over the “MCA Services” tab. This section provides access to various company services, including e-filing and document downloads.
-
Select e-Filing → Company Forms Download: Under MCA Services, click on “e-Filing”, then choose “Company Forms Download”. This is where all the official downloadable forms are listed.
-
Search for CSR-1: Use the search bar or scroll through the list to locate Form CSR-1. This form is specifically for NGOs registering to undertake CSR activities.
-
Download the Form: Click on the download link for Form CSR-1. The form will be saved to your computer in a PDF format.
-
Open Using Adobe Reader: Since CSR-1 is a fillable PDF, it must be opened in Adobe Acrobat Reader (or similar software) to properly view, fill, and validate the content.
These steps ensure that you get the official and most updated version of eForm CSR-1, which is required for successful CSR registration on the MCA portal.
Procedure for Filing of eForm CSR-1
-
Check Eligibility: To file eForm CSR-1, an NGO must be a registered trust, society, or Section 8 company with valid 12A and 80G registration. It should have at least three years of charitable experience and hold valid digital signatures of an authorized signatory and a practicing CA, CS, or CMA.
-
Declaration and Designation: In Form CSR-1, the declaration and designation section confirms that the authorized signatory has verified the information provided as true and correct. It must be digitally signed by the individual holding a valid designation (e.g., Director, Trustee, President) and certified by a practicing professional like a CA, CS, or CMA.
-
Upload Documents: To upload documents for eForm CSR-1, ensure all required files—like registration certificate, PAN, governing body details, and authorization letter—are in clear PDF format. Attach them to the form before submission. The form must also be digitally signed by the authorized signatory and a practicing professional before uploading.
-
SRN Generation: After successfully submitting eForm CSR-1 on the MCA portal, a Service Request Number (SRN) is automatically generated. This SRN serves as an acknowledgment and allows applicants to track the status of their form. It is important to save the SRN for future reference and correspondence with the MCA.
-
Challan Generation: Upon successful submission of eForm CSR-1, a Challan is automatically generated on the MCA portal. This challan acts as official proof of submission, containing details like SRN, submission date, and form type. It should be downloaded and saved for records, as it confirms that the form was filed correctly.
-
Get Acknowledgement: After filing eForm CSR-1 and successful submission on the MCA portal, an Acknowledgement is automatically generated. This includes the Challan and SRN details, confirming that your form has been received by the Ministry of Corporate Affairs. You can download and print the acknowledgement for future reference and compliance verification.
-
Get CSR Registration Number: Once eForm CSR-1 is submitted and successfully verified by the Ministry of Corporate Affairs (MCA), a CSR Registration Number (CRN) is automatically generated. This unique number officially recognizes the NGO, trust, or Section 8 company as an eligible CSR implementing agency. The CRN can be downloaded from the MCA portal and is essential for receiving CSR funds from companies.
Conclusion
Filing eForm CSR-1 is an important step for any NGO, trust, or Section 8 company that wants to work on CSR projects funded by companies. It helps show that your organization is genuine and ready to handle CSR funds properly. The process is done fully online through the MCA portal, and while it’s simple, you need to be careful with the details—like having the right documents, being eligible, and using digital signatures. Once everything is submitted and approved, you’ll get a CSR Registration Number (CRN), which proves your organization is officially allowed to take part in CSR work. This not only builds trust with companies but also helps your organization grow and support more social causes. In short, filing eForm CSR-1 isn’t just a rule to follow—it’s a great opportunity to make a bigger difference in society.
If you have any queries regarding eForm CSR-1 Application Procedure, then you can connect with Compliance Calendar LLP experts through email info@ccoffice.in or Call/Whatsapp at +91 9988424211.
FAQs
Q1. How to file CSR-1 form online?
Ans. To file CSR-1 online, visit the MCA portal, download the form, fill in required details, attach necessary documents, digitally sign it, upload the form, and receive your CSR Registration Number.
Q2. What is the due date for filing Form CSR-1?
Ans. There is no fixed due date for filing Form CSR-1. NGOs must file it before receiving any CSR funds to become eligible CSR implementers under the Companies Act, 2013.
Q3. What is the fee for CSR-1 form?
Ans. There is no government filing fee for submitting Form CSR-1 on the MCA portal. It is completely free of cost, but applicants must ensure that the form is properly verified and digitally signed by a practicing professional (CA, CS, or CMA).
Q4. How long is CSR 1 valid for?
Ans. CSR-1 registration is valid indefinitely. It’s a one-time process, with no renewal needed. However, any changes in organizational details must be updated by re-filing the form with MCA.
Q5. What is the cost of CSR certificate?
Ans. The CSR certificate from MCA is free. However, you may need to pay a professional fee to a CA, CS, or CMA for verifying and digitally signing the CSR-1 form.