Who must file
Four categories of entity register in Form CSR-1 before they can receive CSR funds.
- Section 8 companies
- Registered public trusts
- Registered societies
- Entities established under an Act of Parliament or a State legislature
A company with a CSR obligation cannot route funds to your NGO unless you hold a CSR Registration Number. No CSR-1, no CSR money. It is that binary, and it has been since 1 April 2021. The filing itself is straightforward - what stops most organisations is the eligibility condition sitting behind it.
Starting at
₹4,999 onwards
CSR-1
Section 8 companies, trusts, societies receiving CSR funds
Timeline
Filed once; no annual renewal
Rule 4(2) of the Companies (CSR Policy) Rules, 2014, as amended by the Companies (CSR Policy) Amendment Rules, 2021, requires every entity intending to undertake CSR activity to register itself with the Central Government by filing Form CSR-1 with the Registrar, with effect from 1 April 2021. On approval the MCA generates a unique CSR Registration Number, and companies discharging their obligation under Section 135 quote that number when they report the spend - which is why they will not disburse without it.
TL;DR
An implementing agency other than one established by the company itself must have BOTH 12A and 80G registration under the Income Tax Act, and an established track record of at least three years in similar activities. A newly formed Section 8 company cannot receive CSR funds through this route, and nor can one that has 12A but not 80G.
CSR Registration Number
The unique number generated by the MCA on approval of Form CSR-1. Companies quote it when reporting CSR spend under Section 135.
Implementing agency
The entity actually carrying out the CSR activity. Where it is not established by the funding company, the 12A + 80G + three-year track record conditions apply.
Three-year track record
An established record of at least three years undertaking similar activities. This is what excludes newly formed entities.
Professional certification
Form CSR-1 must be certified by a practising Chartered Accountant, Company Secretary or Cost Accountant. It cannot be self-filed.
Four categories of entity register in Form CSR-1 before they can receive CSR funds.
Both limbs must be satisfied. If either is missing, CSR-1 comes after fixing it, not before.
The filing, the certification, and where needed the registrations that have to come first.
01
We confirm 12A and 80G are both in place and that the three-year track record can be evidenced. If either is missing, that work comes first.
02
Registration or incorporation certificate, PAN, 12A and 80G certificates, governing body details with DIN or PAN, and evidence of the track record.
03
The form is certified by a practising Chartered Accountant, Company Secretary or Cost Accountant, and signed with the DSC of the authorised signatory. Both are mandatory.
04
Filed with the Registrar. On approval the MCA generates the CSR Registration Number, which funding companies will ask for.
Upload via our secure portal. We pre-check every scan before filing - cuts portal rejections by ~90%.
Still unsure if CSR-1 is right for your case? Book a free 20-minute consult - a senior CA / CS will walk you through your specifics.
Still have questions?
Book a free 20-minute consult with a senior partner - we'll walk through your case and outline next steps.
Talk to a partner →A senior CA / CS will get on a call with you, confirm scope and start the work - usually within 24 hours.