CSR-1 Registration Guide

What is Form CSR-1?

Form CSR-1 is the official registration form prescribed by the Ministry of Corporate Affairs (MCA) for entities that intend to undertake Corporate Social Responsibility (CSR) activities on behalf of companies. It is governed by Section 135 of the Companies Act, 2013 and Rule 4 of the Companies (CSR Policy) Rules, 2014, as amended.

Before a company can channel its CSR expenditure to an external implementing organisation, that organisation must hold a valid CSR Registration Number issued through this form. The requirement was introduced by the Companies (CSR Policy) Amendment Rules, 2021, and has been mandatory for all CSR implementing agencies since April 1, 2021. Without this registration, a company is not permitted to lawfully direct its CSR funds to the entity, and the entity cannot be listed as an implementing partner in the company's annual CSR reporting.

The form serves as a declaration of the entity's legal status, governance structure, track record, and alignment with activities listed in Schedule VII of the Companies Act, 2013. It is filed electronically on the MCA21 portal and, once approved, generates a Unique CSR Registration Number that remains valid for the life of the entity unless withdrawn.

Who Needs to Register?

Not every non-profit is eligible to file Form CSR-1. The rules define four categories of entities that may register as CSR implementing agencies. Your organisation must fall into one of the following:

1. Established by the company itself — A Section 8 company, registered public trust, or registered society that has been established by the company seeking to undertake CSR activities through it. This is the most direct route, where the company creates its own implementing arm.
2. Established by Central or State Government — An entity established by the Central Government or a State Government. These are typically statutory bodies or government-backed organisations with a public purpose mandate.
3. Established under an Act of Parliament or State legislature — An entity established under an Act of Parliament or an Act of a State legislature. This includes statutory corporations and bodies created by specific legislation.
4. Section 8 company, trust, or society with a three-year track record — A Section 8 company, a registered public trust, or a registered society that has a proven track record of at least three years in undertaking similar CSR activities. This is the most common route for established NGOs seeking CSR partnerships.

For the fourth category, the three-year track record is a substantive requirement. The entity must demonstrate prior experience in activities aligned with Schedule VII, and the 2025 amendment now requires supporting evidence to be submitted as part of the filing.

The 2025 Amendment: What Changed

The most significant recent change to the CSR-1 process came through the Companies (CSR Policy) Amendment Rules, 2025, which took effect on July 14, 2025. The amendment overhauled both the format of the form and the depth of disclosure required, bringing the registration process closer to the rigour of other MCA filings.

The key changes introduced are as follows:

• Web-based form on MCA21. Form CSR-1 is no longer a downloadable PDF. It is now filed as a web-based form directly on the MCA21 portal at mca.gov.in, streamlining submission and validation.
• Enhanced disclosures. The form now requires detailed information about the entity's 12A registration status (income tax exemption under Section 12A of the Income Tax Act) and, where applicable, 10(23C) approval status. Entities must also disclose their 80G approval details, which allow donors to claim tax deductions.
• Three-year track record evidence. For entities relying on the track-record route, the form now requires supporting evidence of at least three years of prior CSR activity. This is not merely a declaration but a documented submission.
• Digital Signature Certificate (DSC). The form must be signed using the DSC of the entity's authorised signatory, ensuring authenticated digital submission.
• Professional certification. The form now requires certification by a practicing professional — a Chartered Accountant (CA), Company Secretary (CS), or Cost and Management Accountant (CMA). This mirrors the certification requirement for other statutory MCA filings and adds a layer of professional accountability.

These changes mean that the CSR-1 filing is no longer a lightweight self-declaration. It now carries the procedural weight of a formal regulatory submission, and entities should approach it with the same diligence they would apply to an annual ROC return.

Documents Required

The documents you need depend on your entity type, but certain items are common across all categories. Prepare the following before beginning the filing process.

For a Section 8 Company

• Certificate of Incorporation and the current Memorandum and Articles of Association.
• PAN of the company and details of the registered office.
• 12A registration certificate (and 10(23C) approval, if applicable).
• 80G approval certificate, if held.
• Evidence of three-year track record in CSR activities (annual reports, audited financials, project documentation).
• DSC of the authorised director or signatory.
• Details of the CSR activities undertaken and the Schedule VII alignment.

For a Registered Public Trust

• Trust deed and registration certificate issued by the relevant authority.
• PAN of the trust.
• 12A registration certificate (and 10(23C) approval, if applicable).
• 80G approval certificate, if held.
• Evidence of three-year track record in CSR activities.
• DSC of the authorised trustee.
• Details of CSR activities and Schedule VII alignment.

For a Registered Society

• Society registration certificate under the Societies Registration Act, 1860 or the relevant state Act.
• Memorandum of Association and Rules and Regulations of the society.
• PAN of the society.
• 12A registration certificate (and 10(23C) approval, if applicable).
• 80G approval certificate, if held.
• Evidence of three-year track record in CSR activities.
• DSC of the authorised office-bearer.

Step-by-Step Filing Procedure

The filing is conducted entirely on the MCA21 portal. Follow these steps to complete your CSR-1 registration.

1. Create or log in to your MCA21 account. Visit mca.gov.in and log in using your registered user credentials. If you do not have an account, register as a business user on the portal.
2. Locate Form CSR-1. Navigate to the MCA Services section and select Form CSR-1 from the list of compliance services. The form is now web-based and opens directly in the browser.
3. Fill in entity details. Enter the legal name of the entity, its type (Section 8 company, trust, or society), PAN, registered office address, and the date of establishment. Ensure these match your incorporation or registration documents exactly.
4. Declare tax registration status. Provide your 12A registration number and date, 10(23C) approval details if applicable, and 80G approval details if held. The 2025 amendment requires these to be disclosed in full.
5. Provide track record evidence. For entities relying on the three-year track record route, attach documentary evidence of prior CSR activity. This may include annual reports, audited financial statements, project completion reports, or letters from prior CSR partners.
6. Describe CSR activities and Schedule VII alignment. List the CSR activities your organisation intends to undertake and map each to the relevant item in Schedule VII of the Companies Act, 2013. Be specific and avoid vague descriptions.
7. Attach the DSC of the authorised signatory. The form must be digitally signed using the DSC of the entity's authorised signatory. Ensure the DSC is registered on the MCA21 portal and is valid at the time of filing.
8. Obtain professional certification. Under the 2025 amendment, the form must be certified by a practicing CA, CS, or CMA. Engage a professional early in the process so they can review the form and supporting documents before submission.
9. Submit and save the acknowledgement. After signing and certification, submit the form. The portal will generate a Service Request Number (SRN). Save this for tracking the status of your application.
10. Track and receive approval. Monitor the application status on the MCA21 portal. Once approved, you will receive your Unique CSR Registration Number, which should be quoted in all future CSR engagements.

What Happens After Approval

Once the MCA processes and approves your Form CSR-1, your entity is issued a Unique CSR Registration Number. This number is the formal proof that your organisation is registered as an eligible CSR implementing agency. Companies that direct CSR funds to your organisation will quote this number in their own annual CSR-2 filing, which is how the MCA tracks the flow of CSR expenditure to implementing partners.

The registration is one-time. There is no annual renewal or periodic re-filing of Form CSR-1. However, the registration exists alongside your other regulatory obligations. Your 12A and 80G registrations, your annual income tax returns, your FCRA registration (if you receive foreign funds), and your filings with the Registrar of Companies or the relevant trust or society authority all continue independently. A lapse in any of these can affect your practical standing as a CSR partner even if the CSR Registration Number itself remains valid.

It is good practice to keep a record of your CSR Registration Number accessible and to provide it proactively to companies when entering into CSR partnerships. Many companies now require the number as part of their due diligence before signing a CSR implementation agreement.

Common Mistakes and How to Avoid Them

Despite the form being free and one-time, a significant number of filings are delayed or rejected due to avoidable errors. The following are the most common mistakes and how to prevent them.

• Inconsistent entity details. The name, PAN, and address on the form must match your incorporation or registration documents character-for-character. Even minor discrepancies can trigger a resubmission request. Cross-check against your original registration certificate before filing.
• Expired or unregistered DSC. The DSC used to sign the form must be valid and registered on the MCA21 portal under the authorised signatory's name. Check the expiry date of the DSC well in advance, as renewals can take several days.
• Insufficient track record evidence. Simply declaring three years of activity is not enough under the 2025 amendment. Attach concrete, dated documentation. Vague or incomplete evidence is a leading cause of rejection for entities filing under the track-record route.
• Vague Schedule VII mapping. Listing "education" or "health" without mapping to the specific Schedule VII item is insufficient. Reference the exact clause and describe the activity in specific terms.
• Delaying professional certification. The 2025 amendment requires certification by a practicing CA, CS, or CMA. Engaging a professional only at the last minute can delay submission, especially if they identify issues that require corrections.
• Ignoring 12A and 80G currency. Filing CSR-1 with an expired 12A or lapsed 80G does not invalidate the CSR Registration Number, but it undermines your practical ability to receive CSR funds. Verify the current status of all tax registrations before filing.

Guardrails and Important Points

Beyond the filing mechanics, several principles should guide your approach to CSR-1 registration and CSR engagement more broadly.

• Activities must fall within Schedule VII. The CSR activities your organisation undertakes must align with the items listed in Schedule VII of the Companies Act, 2013. Activities outside this schedule do not qualify as CSR, regardless of their social merit.
• The registration is entity-specific. The CSR Registration Number is tied to the specific legal entity that filed the form. If your organisation has multiple registered entities (for example, a parent trust and a separate Section 8 company), each must file separately if each intends to receive CSR funds.
• One-time, but not set-and-forget. While the registration does not require renewal, the underlying conditions that made you eligible must continue to be met. A change in legal structure, cancellation of 12A, or loss of registration as a trust or society can effectively nullify your eligibility.
• Professional certification is now mandatory. Budget for the cost of engaging a practicing CA, CS, or CMA. This is a recurring consideration only if you need to refile; the certification is required at the time of the original filing.
• Maintain documentation discipline. Keep copies of the filed form, the SRN, the approval communication, and all supporting documents in a dedicated compliance file. These may be requested by partner companies during due diligence or by auditors during a CSR audit.

Penalties for False Declarations

The CSR-1 filing is a formal regulatory submission, and the information provided in it carries legal weight. False declarations — whether intentional or negligent — attract penalties under the Companies Act, 2013.

Specifically, Section 448 of the Companies Act, 2013 addresses false statements, and Section 449 addresses false evidence. A person who makes a false statement or declaration in any return, report, certificate, or other document required under the Act, knowing it to be false or omitting a material fact, can be liable for imprisonment and fines. The penalties apply to the authorised signatory and to any professional who certifies the form knowing it to contain false information.

In addition to statutory penalties, a finding of false declaration can result in the withdrawal of the CSR Registration Number, effectively barring the entity from receiving CSR funds. The reputational consequences for an NGO can be severe and long-lasting, as the MCA's records are publicly accessible.

The practical takeaway is straightforward: treat the CSR-1 filing with the same seriousness as any statutory return. Verify every detail, ensure supporting documents are genuine and current, and do not rely on the assumption that a self-declaration will go unexamined.