CSR-1 Filing

CSR-1 Filing: complete guide

Introduction

Form CSR-1 is the registration form that an implementing agency must file with the Ministry of Corporate Affairs before it can carry out Corporate Social Responsibility activities on behalf of companies. Since 1 April 2021, rule 4 of the Companies (Corporate Social Responsibility Policy) Rules, 2014 has required every entity that undertakes CSR projects for a company to be registered with the Central Government through this form. Once CSR-1 is filed and accepted, the MCA portal generates a unique CSR Registration Number, which companies ask for before releasing any CSR funds.

Section 135 of the Companies Act, 2013 requires companies that cross certain thresholds of net worth, turnover or net profit to spend a part of their average net profits on CSR activities listed in Schedule VII to the Act. These activities include education, healthcare, sanitation, eradicating hunger and poverty, women's empowerment, environmental sustainability, protection of national heritage, rural development, support for armed forces veterans and many more. A company can carry out CSR projects itself or through an implementing agency. Where it uses an implementing agency, that agency must hold a CSR Registration Number. In other words, CSR-1 is the entry ticket for trusts, societies and Section 8 companies that want to partner with corporates on CSR.

Filing CSR-1 is not complicated in form, but it depends on several things being in order. The entity must be of an eligible type, it must hold valid registrations under the income tax law for charitable entities, it must have the required track record where it is not established by a company or government, and its details must match exactly across the registration certificate, PAN, income tax registration and the details of its authorised signatory. The form must be digitally signed and certified by a practising chartered accountant, company secretary or cost accountant. Mismatches are a common reason for delay.

Our team reviews your eligibility first, so you do not file a form that cannot be accepted. We prepare the CSR-1 form, coordinate the digital signature and professional certification, file it on the MCA portal and share your CSR Registration Number. This page explains who needs CSR-1, eligibility, the process, the documents required, timelines, our fee and what to do once you have a CSR Registration Number.

Who Needs It

CSR-1 registration is needed by any entity that wants to act as an implementing agency for CSR projects of companies. This typically includes:

• Public charitable trusts working in education, healthcare, rural development, environment or other areas covered by Schedule VII.
• Registered societies formed under the Societies Registration Act, 1860 or a corresponding state law, carrying on charitable or social welfare work.
• Section 8 companies registered under the Companies Act, 2013, or under section 25 of the old Companies Act, 1956, for charitable objects.
• Corporate foundations set up by a company, alone or with other companies, to implement its CSR programmes.
• Entities established by the Central or a State Government, or by a statutory body, that implement CSR projects for companies.
• NGOs that already receive CSR funding under older arrangements and need to regularise their position under the current rules.
• Grassroots organisations scaling up, which want to approach corporates for CSR partnerships for the first time.

Companies themselves do not file CSR-1 for their own CSR spend. They file their CSR reporting through the annual report and the CSR section of the annual financial statement filing. CSR-1 is only for the implementing agency.

Key Benefits

• Eligibility for CSR funds. Companies can spend CSR money through an implementing agency only if it holds a CSR Registration Number, so the number is essential for attracting CSR partnerships.
• Credibility with corporates. Registration shows that the organisation is a legally recognised, tax-registered entity that meets the government's basic criteria.
• Visibility. The CSR Registration Number is linked to the entity's details on the MCA records, and companies can verify it before signing agreements.
• Long-term partnerships. Corporates often prefer multi-year projects with registered implementing agencies, including ongoing projects that run for more than one financial year.
• Better governance. Preparing for CSR-1 encourages the organisation to update its records, registrations and accounts, which also helps with grant applications and donor due diligence.
• One-time registration. CSR-1 is filed once. The registration number continues, though the entity must keep its underlying registrations valid.

How CSR funding works with an implementing agency. A company's board approves CSR projects on the recommendation of its CSR committee, where one is required. If the company chooses an implementing agency, it checks the agency's CSR Registration Number, income tax registrations and track record, signs an agreement or memorandum setting out the project, budget, timelines and reporting, and releases funds in tranches against milestones. The agency spends the funds on the project, keeps separate records and reports utilisation. The company's board must satisfy itself that the funds have been used for the approved purpose.

Why the income tax registrations matter. The CSR rules require the implementing agency to be registered under the income tax provisions for charitable entities that were contained in sections 12A and 80G of the Income-tax Act, 1961. From 1 April 2026, the Income-tax Act, 2025 replaced the 1961 Act and carries these registrations forward under renumbered provisions. Your CSR-1 filing must reflect your current registration details.

Eligibility and Legal Requirements

Under rule 4 of the Companies (Corporate Social Responsibility Policy) Rules, 2014, the following entities can file CSR-1 and act as implementing agencies:

• A company established under section 8 of the Companies Act, 2013, or a registered public trust or a registered society, that is registered under the income tax provisions for charitable entities, and is established by the company, either alone or along with any other company.
• A Section 8 company, registered trust or registered society established by the Central or a State Government.
• Any entity established under an Act of Parliament or a State legislature.
• A Section 8 company, registered public trust or registered society that is registered under the income tax provisions for charitable entities and has an established track record of at least three years in undertaking similar activities.

Other legal requirements include:

• Valid income tax registrations. The entity must hold current registrations as a charitable entity and for donor deduction under the income tax law. Provisional registrations may be accepted, but the entity should check this against current practice and keep them converted to regular registrations in time.
• PAN of the entity. The form is filed with the PAN of the entity, which must match the registration certificate.
• Authorised signatory with DSC. The form is signed with the Class 3 Digital Signature Certificate of a director, trustee, office bearer or other authorised person. If that person does not have a DIN, the form allows signing using PAN.
• Professional certification. The form must be certified digitally by a chartered accountant, company secretary or cost accountant in whole-time practice.
• Accurate details of the governing body. Names, PAN and other details of trustees, members of the governing body or directors must be given correctly.
• Use of funds. Implementing agencies must use CSR funds only for the agreed project, maintain records and provide utilisation certificates. CSR funds cannot be used for activities in the normal course of a company's business or for political contributions.

The CSR rules and related forms are amended from time to time. We check the current requirements at the time of filing.

Step-by-Step Guide

1. Eligibility review. We check the type of entity, its registration, its income tax registrations and, where relevant, its three-year track record in similar activities.
2. Document collection. You share the registration certificate, constitution documents, PAN, income tax registration orders and details of the authorised signatory and governing body.
3. Consistency check. We compare names, dates and registration numbers across all documents and flag any mismatch that needs correction before filing.
4. Digital Signature Certificate. If the authorised signatory does not have a valid Class 3 Digital Signature Certificate, we arrange one.
5. Portal registration. We help the authorised signatory create or update the required user account on the MCA portal.
6. Preparing the form. We prepare Form CSR-1 with the entity's details, type, registration particulars, income tax registration details and details of its governing body.
7. Attachments. We attach the required documents, such as the registration certificate and income tax registration orders, in the required format.
8. Signing and certification. The authorised signatory signs the form digitally, and a practising professional certifies it.
9. Filing. We upload the form on the MCA portal. On successful submission, a unique CSR Registration Number is generated.
10. Handover. We share the acknowledgement and CSR Registration Number and explain how to present it to companies, along with your ongoing compliance responsibilities.

Documents Checklist

For the entity:

• Registration certificate of the trust, society or Section 8 company
• Trust deed, memorandum and rules or bye-laws, or Memorandum and Articles of Association
• PAN card of the entity
• Registration orders under the income tax provisions for charitable entities and for donor deduction
• Address proof of the registered office
• Email address and mobile number of the entity

For entities relying on track record:

• Annual reports or activity reports for the last three years
• Audited financial statements for the last three years
• Evidence of projects undertaken in the relevant areas

For entities established by a company or government:

• Board resolution or government order establishing the entity
• Details of the founding company or government body

For the authorised signatory and governing body:

• PAN and Aadhaar of the authorised signatory
• Class 3 Digital Signature Certificate of the authorised signatory
• Resolution authorising the signatory to file the form
• Names, PAN and contact details of trustees, governing body members or directors

How Long It Takes

CSR-1 filing is usually completed within three to five working days from the date we receive complete documents. A typical timeline is:

• Eligibility review and document check: one working day.
• Digital Signature Certificate, if needed: one to two working days.
• Preparation, signing and certification: one to two working days.
• Filing and generation of the CSR Registration Number: usually on submission of the form.

Delays usually arise when the entity's details differ between documents, when income tax registrations need updating, or when the authorised signatory's portal account is not ready. We identify these early.

Pricing

Our professional fee for CSR-1 Filing is ₹ 3,499.

This covers:

• Eligibility review against the CSR rules
• Review and consistency check of documents
• Preparation of Form CSR-1 with attachments
• Professional certification of the form
• Filing on the MCA portal
• Sharing the acknowledgement and CSR Registration Number
• Guidance on presenting the registration to companies

Government fees, if any, are payable at actual. A Digital Signature Certificate, income tax registrations, updating of constitution documents and drafting of CSR agreements with companies are quoted separately where needed.

Common Mistakes to Avoid

• Filing without valid income tax registrations. The CSR rules require registration under the income tax provisions for charitable entities. Without them, the entity cannot qualify.
• Assuming any NGO is eligible. Only Section 8 companies, registered public trusts, registered societies and certain government or statutory entities can file. Unregistered groups and private trusts do not qualify.
• Overlooking the three-year track record. Independent entities must have at least three years of experience in similar activities.
• Mismatched names and numbers. The entity's name and registration details must match across the certificate, PAN and income tax orders.
• Wrong signatory. The person signing must be properly authorised by the governing body.
• Not maintaining registrations. If income tax registrations lapse or are not renewed, the entity may lose its eligibility even after receiving a CSR Registration Number.
• Mixing CSR funds with general funds. CSR money should be tracked separately and used only for the agreed project.

What Happens After

Once you receive your CSR Registration Number:

• Share the number with prospective partner companies, along with your registration documents, income tax registrations and recent annual reports.
• Prepare a CSR proposal for each project, with objectives, beneficiaries, budget, timelines, implementation plan and impact indicators.
• Sign a project agreement with each company, setting out funding tranches, reporting, monitoring, utilisation certificates and termination.
• Maintain separate project accounts for CSR funds and keep proper records of expenditure.
• Issue utilisation certificates and progress reports as agreed, so the company can report its CSR spending.
• Support impact assessments where the company is required to carry them out for larger projects.
• Keep registrations current, including renewal of income tax registrations and annual filings with the Registrar, Registrar of Societies or charity authorities as applicable.
• Update your details on the MCA records if your registered office, governing body or other key information changes.

Our team can also help with NGO compliance, income tax filings, audits and CSR agreements.

FAQs

What is a CSR Registration Number?

It is a unique number generated by the MCA portal when an implementing agency files Form CSR-1. Companies check this number before releasing CSR funds to an implementing agency.

Is CSR-1 mandatory for all NGOs?

No. It is mandatory only for entities that want to undertake CSR activities on behalf of companies. An NGO that does not seek CSR funds does not need to file it.

Can a private trust file CSR-1?

No. The CSR rules allow registered public trusts, registered societies and Section 8 companies, along with certain government and statutory entities. A private trust for specific beneficiaries is not eligible.

Can a newly registered NGO file CSR-1?

A new NGO that is established by a company or by the government can file. An independent NGO needs a track record of at least three years in similar activities.

Who signs Form CSR-1?

It is signed by an authorised person of the entity, such as a director, trustee or office bearer, using a Class 3 Digital Signature Certificate, and certified by a practising chartered accountant, company secretary or cost accountant.

Do I need to renew CSR-1?

CSR-1 is a one-time registration. However, the entity must keep its income tax registrations and other legal registrations valid and its details up to date.

Which companies must spend on CSR?

Companies with a net worth of 500 crore rupees or more, a turnover of 1,000 crore rupees or more, or a net profit of 5 crore rupees or more in the preceding financial year must comply with the CSR provisions. These companies are your potential CSR partners.

Can CSR funds be used for administrative costs?

The CSR rules limit the share of CSR expenditure that a company may treat as administrative overheads. Implementing agencies should agree administrative costs clearly in the project agreement.

Can an implementing agency use a sub-agency?

The project agreement should say whether sub-implementation is allowed. The company remains responsible for monitoring that funds are used for the approved project, so most companies require prior approval.

Does CSR funding need FCRA registration?

No. CSR funds from Indian companies are domestic contributions and do not need registration under the Foreign Contribution (Regulation) Act, 2010. However, if a company has foreign ownership, legal advice should be taken on whether the funds are treated as foreign contribution.

What if my income tax registration is provisional?

Provisional registrations are commonly granted to new entities and must be converted to regular registration within the time allowed. We review your registration status and advise whether to file now or after conversion.

Can a company's own foundation file CSR-1?

Yes. A Section 8 company, trust or society established by a company to implement its CSR can file CSR-1, without the three-year track record requirement.

What happens if my details change after filing?

You should update your details on the MCA records as required. Companies may also ask for updated documents before releasing funds.

Related NGO & Society services

• Darpan Registration
• NGO Registration
• NGO Compliance
• Sec.80G & Sec.12A