CSR-1 Registration — What to Get Right Before You Start

CSR-1 Registration — What to Get Right Before You Start

Form CSR-1 is the e-form on the MCA portal through which an organisation registers itself before it carries out corporate social responsibility (CSR) activity for a company covered by section 135 of the Companies Act 2013. Rule 4(2) of the Companies (CSR Policy) Rules, 2014 makes the registration mandatory for the entities listed in Rule 4(1), from 1 April 2021. The form is digitally signed by the entity and verified by a practising Chartered Accountant, Company Secretary or Cost Accountant, and the system generates the CSR Registration Number once you submit it. A revised CSR-1 has been in force since 14 July 2025.

At PNPC Global, we help non-profit organisations and CSR donors with CSR-1 filing and the 12A/80G ecosystem around it. We do not merely file the form: a CSR-1 filing is only as sound as the eligibility check behind it.

What You're Really Buying

Rule 4(2) says every entity covered by sub-rule (1) that intends to undertake any CSR activity shall register itself with the Central Government by filing Form CSR-1 electronically with the Registrar. The form is signed and submitted electronically by the entity and verified digitally by a Chartered Accountant, Company Secretary or Cost Accountant in practice. On submission, a unique CSR Registration Number is generated by the system automatically. The Rules also require that any capital asset created with CSR money is held by an entity that has a CSR Registration Number, or by the project beneficiaries, or by a public authority, so many companies ask for the number before they commit funds.

The MCA substituted the CSR-1 form by notification G.S.R. 452(E) dated 7 July 2025, effective 14 July 2025. The wording of the form still describes eligibility in terms of section 12A, section 10(23C) and section 80G of the Income-tax Act, 1961. The Income-tax Act 2025 renumbers these provisions from 1 April 2026, and the Income Tax Department's Income-tax Rules 2026 form list now refers to non-profit registration under section 332 and approval under section 354 of the new Act. Confirm with PNPC how the MCA portal is describing those registrations when you file.

For the full scope, current process and what PNPC includes, see the dedicated CSR-1 Registration service page.

Who Can File, and What the Form Asks

Rule 4(1) recognises four routes for an entity that implements CSR work for a company:

• A section 8 company, registered public trust or registered society that is established by the CSR-contributing company (alone or with another company), and that, as the Rules stood after the 2022 amendment, is either exempt under sub-clause (iv), (v), (vi) or (via) of clause (23C) of section 10, or registered under section 12A and approved under section 80G.
• A section 8 company, registered trust or registered society established by the Central or a State Government.
• A statutory body established under an Act of Parliament or a State legislature to undertake activities covered in Schedule VII.
• An independent section 8 company, registered public trust or registered society with the same tax status (10(23C) exemption, or 12A registration with 80G approval), and an established track record of at least three years in undertaking similar activities.

How the Filing Works, Step by Step

• Choose the right category. The form has separate options for section 8 companies, public trusts and societies, each split by whether the organisation is under section 10(23C) or section 12A, plus government-established bodies and statutory bodies.
• Complete the entity and representative details. Verify the entity's e-mail with the one-time password, and fill in the DIN or PAN, designation and e-mail of the authorised people.
• Attach the registration certificate and the PAN. These are the two mandatory attachments on the form.
• Give the authorising resolution. The declaration asks for the resolution number and date under which the signatory is authorised to sign.
• Sign with the right person. A director signs for a section 8 company, a trustee or the CEO for a registered public trust, the chairperson, CEO or secretary for a society, and an authorised representative for a statutory body.
• Get the professional's certificate. A Chartered Accountant, Company Secretary or Cost Accountant in whole-time practice certifies the form and adds their membership number and certificate of practice number.
• Submit. The service request number is generated on filing, and the CSR Registration Number is generated by the system on submission.

What to Have Ready

• A trustee, board or governing-body resolution authorising the named signatory, with its number and date.
• The certificate of registration and PAN of the entity, as clear scans.
• Your 12A (or section 10(23C)) and 80G documents, so the category you tick matches what you actually hold.
• Evidence of three years of relevant activity (annual reports, audited accounts, project records) if you are an independent entity.
• Valid digital signature certificates for the signatory and for the certifying professional, since the form is signed digitally by both.
• The full list of directors, trustees or office-bearers with DIN or PAN and current e-mail addresses.

Common Mistakes and How to Avoid Them

Ticking a category you do not hold. The categories on the form are precise, and each assumes the matching income-tax status. Look at your registration and approval certificates before you choose.

Saying yes to the track record without the papers. Independent entities need a record of at least three years in undertaking similar activities. Donors and the certifying professional will ask for proof, so gather it before filing.

A signatory who is not authorised. The declaration refers to a specific resolution. If the resolution is missing or names someone else, the filing does not stand up.

Using a professional who is not in whole-time practice. The certificate has to come from a CA, CS or cost accountant in whole-time practice, and the professional takes on liability for false certification.

Assuming CSR-1 replaces the other registrations. CSR-1 is a Ministry of Corporate Affairs registration. Section 12A and 80G are Income Tax Department matters, and FCRA registration is a separate regime for foreign contributions. Our overview of 12A and 80G covers the tax side, and the FCRA guide covers foreign money.

Using the old form. The MCA substituted the form in July 2025. File on the version on the MCA portal today, not a template from an older guide.

Is This Relevant to Your Business?

• Your organisation (section 8 company, public trust, society, or a body established under an Act of Parliament or State legislature) plans to implement CSR projects for a company covered by section 135 of the Companies Act 2013.
• You are an independent organisation that has been working for at least three years in Schedule VII areas such as education, health, livelihood, environment or rural development, and you want to be positioned for corporate funding.
• You already hold 12A (or the 10(23C) route) and 80G, and CSR-1 is the next registration you need before corporate partnerships.
• A company has set up its own section 8 company, trust or society to implement its CSR programmes, and that vehicle needs to be registered. Read our guide on section 8 companies if you are still choosing the structure.

What This Doesn't Cover

• Your organisation is an independent entity that is less than three years old. Build the audited activity record and your 12A/80G position first. Entities established by a company or by a government are treated differently under Rule 4(1).
• Your organisation is a for-profit company or LLP. CSR implementing entities must fall in the categories listed in Rule 4(1), and a for-profit company is not one of them.
• You operate without proper accounts, an annual audit trail or a working governing body. A CSR Registration Number will not on its own persuade a corporate donor to fund you, because donors usually run their own due diligence.

Questions We're Actually Asked

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

Form CSR-1 is the registration form prescribed under Rule 4(2) of the Companies (Corporate Social Responsibility Policy) Rules, 2014, in force for entities covered by Rule 4(1) from 1 April 2021. Every such entity that intends to undertake CSR activity has to file it on the MCA portal, and the system then generates a unique CSR Registration Number. Companies typically ask for that number before releasing CSR funds, and the Rules require assets created with CSR money to be held by an entity that has one (or by beneficiaries or a public authority).

Which entities are eligible to file Form CSR-1?

Rule 4(1) covers section 8 companies, registered public trusts and registered societies established by the CSR company, established by the Central or a State Government, or independent but exempt under section 10(23C) or registered under 12A with 80G approval, and with a three-year track record; it also covers statutory bodies established under an Act of Parliament or a State legislature.

Is there a minimum age or track record requirement for the implementing entity?

For an independent section 8 company, public trust or society, yes: an established track record of at least three years in undertaking similar activities. The Rule does not attach that requirement to entities established by the CSR company, or by the Central or a State Government, or to statutory bodies.

Working With PNPC Global

For four decades, PNPC Global has helped organisations build the compliance foundation that serious donors trust. CSR-1 registration is one step, and sustainable CSR funding is the goal. Before you file, have a PNPC Chartered Accountant check that the category you select, your 12A/80G position and your activity record all line up.

PNPC Global has advised Chennai, Bangalore and Hyderabad businesses since 1986. Explore the full Business Setup practice for related services, or go straight to the CSR-1 Registration page for specifics. For deeper reading, see our FAQs on CSR-1 eligibility and CSR-1 documents.

Fees, thresholds, form versions and portal steps change over time. This article describes the CSR Rules as published on 7 July 2025 and later, and does not quote fees. Confirm the current position with PNPC or the official source before you act.