Filing of eForm CSR-1

Ministry of Corporate Affairs has mandated filing of eForm CSR-1 by implementing entities intending to undertake CSR activities for all CSR projects effective from 1st April 2021. MCA has announced that eForm CSR-1 is now live for Filing on MCA Portal and advised stakeholders to file the Form as soon as possible. A unique CSR Registration Number shall be generated for all entities submitting Form CSR-1. The current article briefs the application procedure for Filing of eForm CSR-1.

Form CSR-1

Form CSR-1 is a registration form for getting CSR funding by implementing agencies from the corporates. The Form CSR-1 is termed as Form for “Registration of Entities for undertaking CSR Activities”.

The Form CSR-1 mainly consists of two parts:

  • The first part is relating to the information about the entity that intends to undertake CSR activities.

  • The second part of Form CSR-1 is certification by practising professional.

Law Governing the eForm CSR-1

eForm CSR-1 is required to be filed according to Section 135 of the Companies Act, 2013 and the Companies (Corporate Social Responsibility Policy) Rules, 2014.

Purpose of the Form CSR-1

As per the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021, the company can undertake CSR activities either itself or through entities defined under Companies (Corporate Social Responsibility Policy) Rules, 2014. These companies/entities are required to mandatorily register themselves with the central government for undertaking any CSR activity by filing the e-form CSR-1 with the Registrar.

CSR Registration by NGOs

The Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021 (“New CSR Rules”) has introduced substantial changes in the specifications and procedure to be followed by the NGOs while discharging their CSR obligations. One of the major changes introduced via New CSR Rules for the NGOs is making registration compulsory for undertaking CSR activities on behalf of companies. Such registration is required to be taken in e-form CSR-1.

The purpose of mandatory registration is for monitoring the activities of the NGOs and other agencies.

Eligibility Criteria for NGO

The conditions for an NGO to receive CSR funds from a company only if are as follows:

  • A Section 8 company registered under section 12A and 80G of the Income Tax and having at least 3 years of undertaking charitable activities.

  • A registered public trust registered under section 12A and 80G of the Income Tax and having at least 3 years of undertaking charitable activities.

  • A registered society registered under section 12A and 80G of the Income Tax and having at least 3 years of undertaking charitable activities.

Note: CSR spending through an unregistered NGO is not eligible for counting towards CSR activities.

Registration of an NGO with MCA Portal for Accessing CSR Funds

Rule 4(2) of the New Companies CSR Amendment Rules, 2021 specifies the following procedure:

  • Every NGO intending to undertake CSR activity must register itself with the Central Government by filing Form CSR-1 electronically with the Registrar.

  • Form CSR-1 will be verified digitally by a Chartered Accountant in practice, Company Secretary in practice, or Cost Accountant in practice.

  • On submission, a unique CSR Registration Number will be generated automatically.

Documents Required for CSR-1 Registration

  • Copy of registration certificate

  • Copy of PAN of the NGO

  • DIN/PAN of Director / Trustee / Secretary

  • Copy of Resolution authorising the signatory with resolution number and date

  • DSC of the authorised person

Procedure to Download Form CSR-1

  1. Visit the official website of the Ministry of Corporate Affairs (MCA).

  2. Click on Forms & Downloads.

  3. Scroll to Incorporation Services.

  4. Click on Registration of Entities for undertaking CSR activities – Form CSR-1.

  5. Download the zip file, unzip, and open Form_CSR-1.pdf.

Procedure for Filing of Form CSR-1

  • Login to MCA portal and upload Form CSR-1.

  • Enter valid CIN.

  • Select purpose of eForm.

  • Fill declaration and designation details.

  • Digitally sign the form using DSC.

  • Upload required documents.

  • Submit the form.

SRN Generation

SRN will be generated on successful submission and used for future correspondence.

Challan Generation

A challan will be generated as acknowledgement of fees paid.

Get Acknowledgement

Acknowledgement will be sent to the registered email ID after processing.

Get CSR Registration Number

 

A unique CSR Registration Number will be generated automatically upon successful submission of Form CSR-1.