Key Points
- Form CSR-1 is the "Registration of Entities for undertaking CSR Activities" form, filed on the MCA21 portal.
- Since the 2025 amendment (effective July 14, 2025), the form is web-based on the MCA21 portal — no longer a downloadable PDF.
- The form has two parts: Part A (entity details) and Part B (professional certification by a CA, CS, or CMA).
- On approval, the MCA generates a unique CSR Registration Number — one-time registration, no periodic renewal.
- This guide covers the form fields. For eligibility criteria and the overall procedure, see the CSR-1 Registration Guide.
Form CSR-1 is the instrument by which an entity registers itself with the Ministry of Corporate Affairs as eligible to receive CSR funds under Section 135 of the Companies Act, 2013. This guide walks through every field of the form, the two-part structure, the documents you must attach, and the errors that most often cause rejection or resubmission.
Overview of Form CSR-1
Form CSR-1, formally titled "Registration of Entities for undertaking CSR Activities," is filed on the MCA21 portal (mca.gov.in). It is the gateway through which a company, trust, society, or Section 8 company establishes its eligibility to be empanelled as a CSR implementation partner.
Under the 2025 amendment effective July 14, 2025, Form CSR-1 transitioned from a downloadable PDF to a web-based form available directly on the MCA21 portal. The filing, verification, and submission now happen entirely within the portal interface, which means OTP-verified contact details and a registered Digital Signature Certificate (DSC) are prerequisites before you begin.
The form is divided into two main parts: Part A captures the entity's details, and Part B requires professional certification. Both parts must be completed and submitted together.
Before You Start
Gather the following before opening the form on the MCA21 portal. Attempting to file without these in hand is the single largest cause of incomplete submissions:
- 12A or 10(23C) registration — Your entity must hold a valid 12A registration (income tax exemption) or be a Section 8 company exempt under Section 10(23C). The registration number and date will be entered in the form.
- 80G approval — A valid 80G approval certificate is required. The approval number and validity period must be quoted.
- Digital Signature Certificate (DSC) — The authorised signatory's DSC must be registered on the MCA21 portal. If it is not registered, the form cannot be submitted.
- Professional certification arranged — A practicing Chartered Accountant (CA), Company Secretary (CS), or Cost and Management Accountant (CMA) must be ready to digitally verify Part B.
- Board resolution — A resolution (or equivalent authorisation) naming the authorised signatory, with the resolution number and date, must be available for attachment.
- PAN and registration certificate — The entity's PAN and its incorporation or registration certificate must match exactly. Discrepancies here are the most common filing error.
Part A — Entity Details
Part A captures the identity, composition, and eligibility basis of the entity seeking CSR registration. Each field is explained below.
Entity identification
| Field | What to enter |
|---|---|
| Type of entity | Select whether the entity is a company (typically Section 8), trust, or society. This determines which subsequent fields appear. |
| Date of incorporation / registration | The date on the incorporation certificate (for companies) or registration certificate (for trusts and societies). Must match the certificate exactly. |
| Registered address | The full registered address as it appears on the registration certificate. Any change must be updated with the relevant authority before filing. |
| Official email ID | An official, monitored email address for the entity. This will be OTP-verified during the filing process. |
| PAN of the entity | The Permanent Account Number of the entity. The name on the PAN must match the name on the registration certificate. |
| OTP-verified email and mobile | Both the email and mobile number must be OTP-verified on the MCA21 portal before the form can be submitted. |
| CIN of funding company | Required only if the entity was established by a company. Enter the Corporate Identity Number (CIN) of the establishing company. |
Details of directors, trustees, or office bearers
You must provide the names and identifiers (DIN for directors, PAN for trustees and office bearers) of the individuals who govern the entity. The form asks for:
- Details of all directors (for companies), trustees (for trusts), or office bearers (for societies), including their DIN or PAN as applicable.
- Specific details of the chairman, secretary, and the authorised representative who will sign the form on behalf of the entity.
Eligibility limb and supporting evidence
This is the most consequential section of Part A. You must specify which eligibility limb your entity relies on. The two recognised routes are:
- Section 8 company exempt under Section 10(23C) of the Income Tax Act — enter the 10(23C) registration number and date.
- Registered under Section 12A and approved under Section 80G of the Income Tax Act — enter both the 12A registration number and the 80G approval number, with their respective dates and validity periods.
If you are relying on the 3-year track record route, you must furnish documentary evidence demonstrating that the entity has been operational and undertaking CSR or similar activities for at least three years. Acceptable evidence typically includes audited financial statements, annual reports, and activity records for the relevant period.
Edge case — selecting the wrong eligibility category: If your entity holds 12A and 80G but you mistakenly select the 10(23C) route, the form will be rejected. Review your registration certificates carefully before choosing the limb. The category you select determines which registration numbers the form expects in subsequent fields.
Part B — Professional Certification
Part B is the certification section. It must be digitally verified by a practicing professional — a Chartered Accountant (CA), Company Secretary (CS), or Cost and Management Accountant (CMA) — who is registered on the MCA21 portal.
The professional certifies the accuracy and completeness of all particulars furnished in Part A. By affixing their digital signature, they take professional responsibility for the veracity of the filing. This is not a rubber-stamp step; the certifying professional is expected to have reviewed the underlying documents.
The following must be in place for Part B:
- DSC of the authorised signatory — The entity's authorised signatory must have a valid DSC registered on the MCA portal. The board resolution naming this person, with its resolution number and date, is attached as supporting evidence.
- DSC of the certifying professional — The CA, CS, or CMA must also have their DSC registered on the MCA portal. A professional whose DSC is not registered cannot complete the certification.
- Board resolution or equivalent authorisation — The resolution must specifically name the signatory authorised to file Form CSR-1 on behalf of the entity. Enter the resolution number and date in the form.
Edge case — certification from an unregistered professional: If the certifying CA, CS, or CMA is not registered on the MCA21 portal, or their DSC is not mapped to their MCA login, the certification will fail at submission. Confirm the professional's MCA registration status before engaging them.
Supporting Documents to Attach
The following documents are typically required as attachments to Form CSR-1:
- PAN card of the entity
- Registration or incorporation certificate
- 12A registration certificate (or 10(23C) exemption order, as applicable)
- 80G approval certificate
- Evidence of 3-year track record (audited financials, annual reports) — if relying on the track record route
- Board resolution authorising the signatory (with resolution number and date)
- Proof of registered office address
Common Filing Errors and How to Avoid Them
PAN mismatch with registration certificate: The name and other particulars on the PAN must exactly match those on the registration certificate. Even minor spelling differences cause rejection. Verify both documents character by character before filing.
Wrong eligibility category selected: Choosing the 10(23C) route when you hold 12A/80G (or vice versa) means the form expects the wrong registration numbers. Match the eligibility limb to the certificates you actually hold.
Missing 12A or 80G registration numbers: The form requires both registration and approval numbers with dates and validity periods. Leaving these blank or entering partial numbers will trigger a resubmission notice.
Email not OTP-verified before submission: The web-based form requires OTP verification of the entity's email and mobile number. If the OTP step is skipped or times out, the form cannot be submitted. Complete OTP verification first, then proceed.
DSC not registered on the MCA portal: Both the authorised signatory's DSC and the certifying professional's DSC must be registered and mapped on the MCA21 portal. A DSC that is valid but not registered on MCA will not be accepted.
Incomplete professional certification: If the certifying professional has not fully reviewed the documents, or their DSC is not registered, Part B remains incomplete. The form is not considered filed until Part B is digitally signed.
3-year track record not supported by evidence: If you rely on the track record route, you must attach documentary evidence. Claiming a track record without audited financials or annual reports will be flagged.
What Happens After Submission
Once both Part A and Part B are completed and the form is submitted on the MCA21 portal, the Registrar of Companies reviews the filing. On approval, the MCA system generates a unique CSR Registration Number.
This number is the entity's formal identifier for all CSR-related engagement. It must be quoted in:
- All future CSR correspondence with companies and the MCA
- CSR funding agreements and memoranda of understanding
- Annual CSR reporting and filings
Registration under Form CSR-1 is one-time — there is no periodic renewal of the CSR registration itself. However, the underlying 12A/80G status (or 10(23C) exemption) must remain current. If your tax exemption lapses or is cancelled, the basis for your CSR registration is undermined, even though the CSR Registration Number itself does not expire.
Guardrails and Important Points
- Verify before you file. Cross-check PAN, registration certificate, 12A, and 80G details for consistency before opening the form. Discrepancies are the leading cause of rejection.
- Register your DSC early. Both the signatory's and the professional's DSC must be registered on the MCA21 portal well before filing. DSC registration can take time if there are issues.
- Keep OTP verification current. The web-based form requires OTP verification of email and mobile. Ensure the official email and mobile are active and accessible during filing.
- Engage a registered professional. Confirm that your certifying CA, CS, or CMA is registered on the MCA portal and their DSC is mapped to their login.
- Retain the CSR Registration Number. Store it securely. It is your permanent identifier for CSR engagement and will be referenced repeatedly.
For the broader context — eligibility criteria, the regulatory framework under Section 135, and the end-to-end registration procedure — see our CSR-1 Registration Guide.
Frequently Asked Questions
What is Form CSR-1?
Form CSR-1 is the "Registration of Entities for undertaking CSR Activities" form filed on the MCA21 portal. It registers an NGO, trust, or Section 8 company as an eligible entity to receive CSR funds under Section 135 of the Companies Act, 2013.
Is Form CSR-1 still a downloadable PDF?
No. Under the 2025 amendment effective July 14, 2025, Form CSR-1 is now a web-based form available directly on the MCA21 portal. It is no longer a downloadable PDF.
Who must digitally certify Form CSR-1?
Part B of the form must be digitally verified by a practicing Chartered Accountant (CA), Company Secretary (CS), or Cost and Management Accountant (CMA). The professional certifies the accuracy of all particulars furnished in the form.
What is a CSR Registration Number?
On approval of Form CSR-1, the MCA system generates a unique CSR Registration Number. This number must be quoted in all future CSR correspondence, agreements, and reporting. Registration is one-time with no periodic renewal.
What documents are needed to file Form CSR-1?
You need your PAN, registration certificate, 12A or 10(23C) registration details, 80G approval details, evidence of a 3-year track record (if relying on that route), a board resolution authorising the signatory, and the DSC of the authorised signatory.
What are the most common errors when filing Form CSR-1?
Common errors include PAN-registration certificate mismatches, selecting the wrong eligibility category, missing 12A/80G registration numbers, an email that was not OTP-verified before submission, a DSC not registered on the MCA portal, and incomplete professional certification.
Does CSR-1 registration need to be renewed periodically?
No. CSR-1 registration is a one-time registration with no periodic renewal requirement. However, your 12A/80G status must remain current for the registration to remain valid.
What is the difference between this guide and the CSR-1 Registration Guide?
This guide focuses on the form itself — each field, how to fill it, and common errors. The broader CSR-1 Registration Guide covers eligibility criteria, the overall procedure, and the regulatory context. See /compliance/csr-1-registration-guide for the full guide.
Disclaimer: This guide is provided for informational purposes only and does not constitute legal, tax, or professional advice. Form fields, filing procedures, and regulatory requirements may change. Always verify the current version of Form CSR-1 and the applicable rules on the official MCA website before filing. Consult a qualified professional for advice specific to your entity.
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