An Overview

It has now been made mandatory for NGOs to register in order to undertake CSR activities funded by companies and corporations. To receive CSR funding, all NGOs must register with the central government by submitting Form CSR-1. This requirement permits the effective monitoring of CSR spending in the country.

What is CSR-1?

CSR-1 is a registration form that is filed in order to get CSR funding. The Ministry of Corporate Affairs made it mandatory that all entities undertaking Corporate Social Responsibility (CSR) have to file eForm CSR-1 for all their CSR projects. This form is signed and submitted digitally after verification by a Chartered Accountant (CA), Company Secretary (CS) or Certified Management Accountant (CMA). This is done to monitor CSR spending in the country.

Importance of CSR-1

• It boosts the public image of the entity
• It strengthens the goodwill of the NGO
• CSR activities become hassle-free
• Securing funding from corporate has fewer legal hurdles.

Laws Associated With CSR Registration

The laws related to the filing of eForm CSR-1 is according to Section 135 of the Companies Act 2013 and the Companies (Corporate Social Responsibility Policy) Rules, 2014.

Eligibility Criteria for NGOs

• NGOs can be eligible for CSR registration if they match the following criteria:
• The NGO is to be registered as a section 8 company registered under Section 12A and 80G of the Income Tax Act. It should have at least 3 years of experience in undertaking charitable activities.
• It should be a registered public trust registered under Section 12A and 80G of the Income Tax Act. It should have at least 3 years of experience in undertaking charitable activities.
• It should be a registered society registered under Section 12A and 80G of the Income Tax Act. It should have at least 3 years of experience in undertaking charitable activities.

Filing of Form for CSR Funding

As per Rule 4(2) of the CSR Amendment Rules, 2021 the following procedure is to be followed:

• The entity has to electronically file the form CSR-1 with the Registrar in order to register itself with the Central Government
• As mentioned earlier, it has to be digitally verified by a CA, CS or CMA
• On submission, a unique CSR registration number will be generated.

Checklist:

Section 8 companies, public charitable trusts, or societies registered under section 12A and 80 G of the Income Tax Act

Time Taken:

CSR-1 registration is usually done within 1 week from the date of submission of all documents. We will file the Form CSR-1 on behalf of your organisation.

Documents Required:

• Copy of PAN card of the NGO
• Mail ID and mobile number
• Details of governing body members
• Copy of registration certificate
• Copy of 12A & 80G exemption certificate
• NGO Darpan ID
• Digital signature of the authorised person with their PAN

Attachments Required for Filing Form CSR-1

• Company CSR policy
• Company CSR report
• Company sustainability report
• Details of subsidiary(s)
• Details of other entity(s).