CSR Registration in India: Meaning, Process & Eligibility for NGOs

CSR Registration is the process that allows NGOs, trusts, and societies to collaborate with companies on social projects in India. It is required for these groups to receive CSR funds from companies for approved activities. The government introduced this system to ensure transparency and guarantee that CSR funds reach genuine organizations.

CSR Registration uses a special form called CSR-1, made available by the Ministry of Corporate Affairs (MCA). By filing CSR-1, organizations inform the government and companies that they are eligible to receive CSR funds. Once registered, the organization receives a unique CSR Registration Number, and only those with this number can legally participate in CSR projects and receive support from companies.

Since April 1, 2021, CSR-1 registration has been mandatory to enhance transparency and control over CSR funding. The 2025 amendment introduced even stricter rules, requiring all applicants to provide complete and up-to-date information. This ensures that only credible and compliant organizations benefit from CSR partnerships.

Purpose of the Form CSR-1

The main purpose of Form CSR-1 is to:

• Identify and verify NGOs, trusts, and societies that can use company funds for good work.
• Make sure CSR money is only spent on true social projects and reaches those who need it most.
• Keep a government record of all groups that can take part in CSR activities.
• Help companies find and connect with trusted organizations for their CSR targets.

In essence, Form CSR-1 acts as a gatekeeper, ensuring that only legitimate, compliant organizations are eligible for CSR funding, filtering out unregistered or non-compliant entities. This helps both the government and businesses track the flow of funds and measure the impact of their CSR contributions effectively.

Law Governing the eForm CSR-1

CSR Registration is governed by the Companies Act, 2013, particularly Section 135, and the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021. These rules specify that:

• Companies having a Net Worth ≥ ₹500 Cr., Turnover ≥ ₹1000 Cr., or Net Profit ≥ ₹5 Cr. must spend at least 2% of their average net profits on CSR projects each year.
• They can do these projects themselves or give money to registered NGOs.
• Only those NGOs that file eForm CSR-1 and get approval from the government can receive such company funding for CSR.

Because of these laws, the CSR registration process is strict, and all details are officially recorded. This helps build trust between companies, the government, and NGOs, making sure that resources support real change in the community.

Getting CSR-1 registration has multiple benefits for NGOs, trusts, and societies that want to work with companies for social good.

• Direct Access to CSR Funds: Only NGOs with CSR-1 registration can receive money from companies for their social and community projects.
• Trusted by Companies: Registration shows that the NGO is genuine and meets government rules. Companies feel safe working with these NGOs because the government checks their background.
• More Project Opportunities: Many big companies prefer to support only registered NGOs when choosing partners for CSR activities. This means registered NGOs have more chances to get new projects and funding.
• Better Transparency: Registration ensures clear accountability regarding the allocation and utilization of funds. Both companies and the public can trust that their funds are helping real causes.
• Enhanced Public Image: Being registered helps build a strong reputation. People, donors, and other groups see the NGO as reliable and professional.

Not every NGO can apply for CSR-1 registration. The government has clear rules about which groups can register:

• Type of Organization: To apply for CSR-1 registration, the organization must be one of the following:
  • Registered Public Trusts: These are organizations legally registered under the Indian Trusts Act or specific State Trust Acts, created to manage funds for charitable purposes.
  • Registered Societies: These organizations are formed under the Societies Registration Act, 1860, or equivalent State laws, and are typically involved in social, cultural, or charitable activities.
  • Section 8 Companies: These are non-profit companies established under the Companies Act, 2013. They operate for promoting social welfare, education, and other charitable objectives, rather than for profit.
• Experience: The group should have a history of working for social good. Most should have at least three years of experience working on similar activities.
  • Note: If a new trust, society, or company is formed just for a company’s CSR work, it does not need three years of history.
• Valid Tax Registrations: The NGO must have two important registrations:
  • 12A registration (proves it is non-profit and allows tax exemption)
  • 80G registration (lets donors claim tax benefits)
• Good Compliance: The group must stay up to date with government rules, submit reports, and keep clear records.
• Proper Registration: Unregistered groups, informal clubs, or individuals cannot get CSR-1 registration at all.

For CSR-1 registration, ensure you have the following crucial documents:

• Authorization Letter or Board Resolution: Confirms the authority of the person filing the CSR-1.
• Digital Signature Certificate (DSC): Required for the main signatory to submit the form online.
• Professional Verification: Certification from a CA, CS, or CMA verifying the form.
• 12A and 80G Certificates: To confirm tax-exempt status and donation eligibility.
• Trust Deed / MOA & AOA Copy: Required for trusts or Section 8 companies, often during scrutiny.

You can now file CSR-1 online on the MCA V3 portal. It’s simple, secure, and transparent for NGOs, trusts, and societies.

Here’s how you can file the new online form correctly and efficiently, using simple and clear steps:

1. Go to the MCA Portal: Visit the official MCA website (mca.gov.in). Log in to your account with your user credentials.
2. Navigate to CSR-1 Web Form: Go to MCA Services > CSR > File CSR-1 Form under the NGO registration section.
3. Enter Your Organization’s Details:
   Fill in your organization's key information:
   • Name of the entity
   • Type (Section 8 company, trust, or society)
   • Registration number and date
   • Permanent Account Number (PAN)
   • Address and contact details
4. Provide Key Member Information: Enter the PAN or DIN (Director Identification Number) of the director, trustee, secretary, or the person who manages your NGO.
5. State the Purpose: From a dropdown menu, choose the main reason you are filing the form. If your reason is not listed, select “Others” and provide a description.
6. Declaration and Designation
   • Choose your role (like Director, Trustee, or Secretary) from the list.
   • If a Director signs the form, type in their approved DIN.
   • If it’s a Manager, add either DIN or a valid PAN.
   • For a Company Secretary, the membership number is required.
   • Add a digital signature with a Digital Signature Certificate (DSC).
7. Upload Required Documents
   • Click the “Attach” button to upload all necessary documents (registration certificate, PAN, board resolution, etc.).
   • All files should be clear and in PDF format.
8. Submit the Form: After entering all details, signing digitally, and attaching documents, submit the form on the portal.
9. Get Your SRN (Service Request Number): When you submit the form, the system gives you an SRN instantly. Save this number, it helps you track your application’s status in future communications with the MCA.
10. Download the Challan: A challan, or receipt, is generated after successful submission. This shows the fee details and acts as proof of filing. Download and save it for your records.
11. Acknowledgement and CSR Registration Number: Once the authorities process your Form CSR-1, they will send an acknowledgement to your registered email address. If your application is approved, you’ll receive a unique CSR Registration Number, confirming your eligibility to undertake CSR activities.

Form CSR-1 is an official form used by NGOs, trusts, and societies in India when they want to register for Corporate Social Responsibility (CSR) funding. The form captures key legal, financial, and organizational details required to validate the NGO's eligibility for CSR activities under Section 135 of the Companies Act, 2013.

1. Type of Organization: You must select whether your organization is a Section 8 company, a registered public trust, or a registered society.
2. General Information:
   • Name of the organization
   • Registration number and the date when it was registered
   • PAN (Permanent Account Number) of the organization
   • Complete address, including city, pin code, state, and contact details
3. Details of Key Officials:
   • Names and addresses of the main directors, trustees, or members
   • PAN and identification details for each key person
4. Legal and Tax Information:
   • Details about your 12A and 80G registrations under the Income Tax Act

Note: Relevant certificates related to these registrations must be included with the application.

1. Digital Signature: The form must be digitally signed by the authorized person (such as the CEO, Director, or Trustee). For the digital signature, you will need a Digital Signature Certificate (DSC). This certificate ensures the authenticity and security of the online application.
2. Professional Certification: A Chartered Accountant (CA), Company Secretary (CS), or Cost Accountant (CMA) must check your details and digitally sign the form to verify it.
3. Declaration: The organization must declare that all the information provided is true and correct.

By filling out all these details, your NGO shows that it is qualified and ready to use CSR funds in the right way.

CSR-1 Registration Application Status

After you submit your Form CSR-1, you can track your application easily:

1. Get a Service Request Number (SRN):  Once you submit the form on the MCA portal, you receive a unique SRN.
2. Track Online: Enter this SRN on the MCA website to check the status of your application whenever you wish.
3. Acknowledgment and Challan: After submission, the system generates a challan (receipt) that shows your payment and submission details, a sign that your form was received.
4. Processing Time: Most applications are processed within a week if all documents and signatures are correct.
5. Official Email: The final approval and your unique CSR Registration Number will be sent to your NGO’s registered email address by the MCA.
6. CSR Registration Number: When approved, you get an official code (like CSRXXXXXXXX), which confirms your eligibility for company CSR funds.

How to Download Form CSR-1 in India?

Steps to Download the CSR-1 eForm

1. Visit the MCA Portal
   Go to the official Ministry of Corporate Affairs website: mca.gov.in
2. Navigate to Company Forms Download
   • Hover over MCA Services
   • Click on e-Filing
   • Select Company Forms Download
3. Locate Form CSR-1
   • Scroll to find Form CSR-1 – Registration of Entities for undertaking CSR Activities
   • Click the link to download the eForm utility (usually in.zip format)

Filing Form CSR-1 is free of charge. However, additional costs may apply for Digital Signature Certificate (DSC), which is required for submitting the form online.

• If you need a new DSC, you must first buy a DSC, which costs about ₹1,200 to ₹2,000. Add this to the filing fee, and the total comes to around ₹3,699 to ₹4,999.
• Other service providers: Some private platforms may charge higher rates, especially if they handle more steps, but the government fee remains within this range.

As of now, there is no fixed due date for filing Form CSR-1. You can submit the form at any time during the year if your NGO, society, or trust wants to receive CSR funding from companies.

However:

• You must complete your registration before receiving or applying for any CSR funds.
• If companies select your entity for a new CSR project, your registration must be done in advance. Only registered entities are eligible to get funds.

It’s best to file early. This lets you be ready for corporate partnerships as soon as opportunities appear.

Failing to register using Form CSR-1 has several serious effects:

• Ineligibility for CSR Funds: Your NGO, society, or trust will not be allowed to receive CSR money from companies. Businesses are legally barred from giving donations to unregistered groups for official CSR activities.
• Lost Opportunities: You might miss out on large funding and project partnerships, as companies prefer to work with registered organizations.
• Not Recognized by MCA: Your NGO will not be officially listed with the Ministry of Corporate Affairs. Unregistered charities are harder to trust, and many companies will avoid them.
• Non-Compliant CSR Spending: Companies that donate to non-registered NGOs cannot treat those donations as valid CSR spending under the law. This could hurt their compliance and reporting.
• Legal and Financial Setbacks: Not having registration might cause delays in approvals, government audits, or problems renewing grants and licenses. Some schemes and grants now require CSR-1 registration.

CSR-1 was made mandatory from April 1, 2021, by the Ministry of Corporate Affairs to increase transparency and control in CSR funding. The 2025 amendment has made rules even stricter, requiring complete and up-to-date information from all applicants.