Overview
CSR Registration refers to the filing of Form CSR-1 with the Ministry of Corporate Affairs (MCA) by entities that wish to undertake Corporate Social Responsibility (CSR) activities funded by companies. It was introduced by the Companies (CSR Policy) Amendment Rules, 2021, and on successful filing the entity is allotted a unique CSR Registration Number by the Registrar of Companies.Under Section 135 of the Companies Act, 2013, qualifying companies must spend a prescribed portion of their profits on CSR. With effect from 1 April 2021, such companies can route their CSR funds only through implementing agencies that are registered on the MCA portal by filing Form CSR-1. As a result, any NGO or institution that wants to receive CSR funding from companies must complete this registration.
Form CSR-1 is meant for implementing agencies such as a Trust, a registered Society or a Section 8 Company that carry out CSR projects on behalf of corporates. The form is filed electronically, digitally signed by an authorised person of the entity, and certified by a practising Chartered Accountant, Company Secretary or Cost Accountant before submission.
What is CSR Registration?
CSR Registration is the process of registering an entity with the Ministry of Corporate Affairs (MCA) by filing Form CSR-1 ("Registration of Entities for undertaking CSR Activities") so that it can receive and utilise Corporate Social Responsibility funds from companies.It was introduced through the Companies (CSR Policy) Amendment Rules, 2021. From 1 April 2021, companies that are required to spend on CSR under Section 135 of the Companies Act, 2013 can do so only through implementing agencies that have filed Form CSR-1 and obtained a CSR Registration Number.
The following entities are generally eligible to register as implementing agencies:
- A Trust registered under the Indian Trusts Act, 1882 (or a relevant State trust law).
- A Society registered under the Societies Registration Act, 1860.
- A Section 8 Company incorporated under the Companies Act, 2013.
Purpose
The purpose of CSR Registration (Form CSR-1) is to bring transparency and accountability to how CSR funds are spent in India:- Recognition as an implementing agency: It enables a Trust, Society or Section 8 Company to be officially recognised on the MCA portal as eligible to undertake CSR projects.
- Access to CSR funding: Only registered entities can receive CSR contributions from companies, so registration is essential for an NGO that wishes to collaborate with corporates.
- Transparency and monitoring: A central register of implementing agencies helps the government and companies track and verify how CSR funds are channelled and utilised.
- Credibility: A CSR Registration Number adds to the credibility of an NGO and reassures companies that the entity is genuine and government-recognised.
Documents Required
Only PAN Card and Aadhaar Card are mandatory; the rest are optional.- PAN Card
- Aadhaar Card
- Passport-size Photograph
- Address Proof (Utility / Electricity Bill)
- Bank Statement
How to Apply
Getting your CSR Registration done through TaxoSure is simple and completely online. Just follow these steps:- Visit TaxoSure. Go to taxosure.com and open this CSR Registration service page.
- Login or Register. Create your free TaxoSure account, or simply log in if you already have one.
- Upload your documents. Your KYC documents (PAN & Aadhaar) are auto-filled from your account. Upload the remaining documents as per the checklist for CSR Registration.
- Submit your application. Review the details and submit your application in one click.
- Talk to our consultant. Our consultant connects with you on WhatsApp / Call to confirm the details, share the pricing and begin the work.
- Get your CSR Registration Number. Our experts file Form CSR-1 and complete the entire process, then deliver your CSR Registration certificate and number to you.
Benefits
Completing CSR Registration through Form CSR-1 offers several benefits to an NGO or institution:- Eligibility for CSR funds: The entity becomes eligible to receive CSR contributions from companies and to act as an implementing agency for their CSR projects.
- Government recognition: A unique CSR Registration Number, issued by the MCA, formally recognises the entity as a verified implementing agency.
- Enhanced credibility: Registration improves the trust and confidence that companies, donors and stakeholders place in the organisation.
- Wider collaboration: It opens up opportunities to partner with multiple corporates for social, educational, healthcare, environmental and other development initiatives.
- Compliance and transparency: Being on the official register helps the entity stay compliant and demonstrates accountability in the use of CSR funds.
FAQs
What is Form CSR-1 and who needs to file it?+
Form CSR-1 is an MCA e-form for the registration of entities that wish to undertake CSR activities funded by companies. It must be filed by implementing agencies such as a Trust, a registered Society or a Section 8 Company that want to receive CSR funds from companies. Since 1 April 2021, companies can route their CSR spending only through entities that have filed Form CSR-1 and obtained a CSR Registration Number.
Which entities are eligible for CSR Registration?+
Entities eligible to register include a Trust registered under the Indian Trusts Act, 1882 (or a State trust law), a Society registered under the Societies Registration Act, 1860, and a Section 8 Company under the Companies Act, 2013. Such entities are generally expected to hold 12A and 80G registration under the Income Tax Act, 1961, and to have an established track record of similar activities, unless the entity is set up by the contributing company itself.
Is professional certification required to file Form CSR-1?+
Yes. Form CSR-1 must be digitally signed by an authorised person of the entity (such as a Director, Trustee or authorised signatory) and then certified (digitally signed) by a practising Chartered Accountant, Company Secretary or Cost Accountant before it is submitted on the MCA portal.
What is the CSR Registration Number?+
On successful filing and processing of Form CSR-1, the Ministry of Corporate Affairs allots a unique CSR Registration Number to the entity. This number identifies the entity as a recognised implementing agency and is required for it to receive and account for CSR funds from companies.