CSR-1 Registration Services for NGOs and Implementing Agencies

Q: What is Form CSR-1 and why is it mandatory?

CSR-1 is the MCA registration form for CSR implementing agencies. From 1 April 2021, companies cannot disburse CSR funds to agencies without a CSR Registration Number. Introduced to improve accountability and transparency in CSR fund utilisation.

Q: Which entities are eligible to file Form CSR-1?

Section 8 companies, registered public trusts, registered societies, entities established under parliamentary/state Acts, and entities established by the company or its group. Must have at least 3 years of track record in the relevant area.

Q: Does CSR-1 registration mean MCA has approved the implementing agency?

No. CSR Registration Number is a system-generated acknowledgment, not an approval or endorsement. Companies are responsible for their own due diligence on implementing agency eligibility and credibility.

Q: What documents are required to file Form CSR-1?

PAN, registration certificate, governing board member details with DIN/PAN, audited financials for preceding 3 years, activity description, and CA certification for non-company entities.

Q: Can a newly formed NGO or trust register under CSR-1?

Only if established by the CSR-spending company or its group. Independent newly formed NGOs and trusts must demonstrate at least 3 years of existence and track record before filing CSR-1.

Mandatory MCA Registration for NGOs, Trusts, and Societies Seeking to Receive CSR Funds from Companies

With effect from 1 April 2021, any entity that wishes to receive CSR funds from companies as an implementing agency must first register itself with the MCA by filing Form CSR-1 on the MCA21 portal. This includes registered trusts, registered societies, Section 8 companies, and any other eligible entities. Companies cannot disburse CSR funds to any implementing agency that has not obtained its CSR-1 registration number.

Form CSR-1 registration is a one-time process that results in the issuance of a unique CSR Registration Number by the system. This number must be quoted in all CSR-related documentation and disbursements. Our CSR-1 registration services assist NGOs, trusts, foundations, and societies in completing the registration quickly and correctly. This connects with our CSR overview and CSR-2 filing services for companies with CSR obligations.

Our CSR-1 Registration Services

Eligibility Assessment

Assessing whether the trust, society, or Section 8 company meets the eligibility criteria to register for CSR-1 and receive CSR funds — including minimum 3-year existence and established track record requirements.

Document Preparation

Gathering and preparing all required documents — trust deed/MOA, registration certificate, PAN, audited accounts for preceding 3 years, and details of governing board members — for accurate CSR-1 filing.

DSC Arrangement

Arranging digital signatures for the authorised signatory of the implementing entity where not already in place — required for digitally signing the CSR-1 e-form on the MCA portal.

CSR-1 Form Filing

Complete preparation and filing of Form CSR-1 on the MCA21 portal — including all entity details, governing body members, registration details, and CA certification where required.

CSR Registration Number Tracking

Monitoring the MCA portal for the system-generated CSR Registration Number after successful filing, and communicating the number to the client for use in CSR documentation.

Post-Registration Advisory

Guidance on using the CSR-1 registration number in donor agreements, utilisation certificates, project reports, and the annual CSR reporting and disclosure requirements under the CSR Rules.

Who Must File CSR-1 and Key Requirements

All entities receiving CSR funds — trusts, societies, Section 8 companies, and other eligible entities — must file CSR-1 before receiving any CSR disbursement
The implementing entity must have been in existence for at least 3 years and have an established track record of work in the relevant area
Entities set up by a company, its holding, subsidiary, or associate company are also required to register in CSR-1 before receiving CSR funds
CSR-1 filing requires CA certification for entities that are not incorporated under the Companies Act
A unique CSR Registration Number is generated by the system after successful filing — this is not an approval but an acknowledgment
The CSR Registration Number must be quoted in all CSR disbursement documentation between the company and the implementing entity
Entities may need to provide audited annual accounts for the preceding 3 years as part of the registration documentation

Frequently Asked Questions

What is Form CSR-1 and why is it mandatory?

Form CSR-1 is the registration form prescribed by MCA for entities that wish to act as CSR implementing agencies for companies. From 1 April 2021, companies are not permitted to disburse CSR funds to any implementing agency that has not obtained a CSR Registration Number through Form CSR-1. This requirement was introduced to improve accountability and transparency in CSR fund utilisation by ensuring only legitimate, registered entities receive CSR disbursements.

Which entities are eligible to file Form CSR-1?

Eligible entities include: (a) companies established under Section 8 of the Companies Act; (b) registered public trusts; (c) registered societies; (d) entities established under Acts of Parliament or State Legislatures; and (e) any other entity established by the company itself or by its holding, subsidiary, or associate company. The entity must have an established track record of at least 3 years in undertaking activities in the relevant area of work.

Does CSR-1 registration mean MCA has approved the implementing agency?

No. Filing of CSR-1 and receipt of a CSR Registration Number is an acknowledgment by the MCA system — not an approval or endorsement of the entity. The system generates the CSR Registration Number automatically after a valid CSR-1 filing without any manual review or vetting by MCA. Companies are responsible for their own due diligence on the eligibility, track record, and credibility of implementing agencies before disbursing CSR funds.

What documents are required to file Form CSR-1?

Documents typically required include: PAN of the implementing entity; registration certificate (trust deed, society registration, certificate of incorporation); details of governing board members including their DIN or PAN; audited financial statements for the preceding 3 financial years; and a brief description of the entity's activities and area of work. For entities other than companies, certification by a practising CA is also required as part of the CSR-1 e-form.

Can a newly formed NGO or trust register under CSR-1?

Entities that have been in existence for less than 3 years can register under CSR-1 only if they were established by the CSR-spending company itself or by its holding, subsidiary, or associate company. Newly formed independent NGOs and trusts must first demonstrate at least 3 years of existence and work in their relevant area before they can register in CSR-1 and begin receiving CSR funds from companies.