What Is CSR 1 Registration?

CSR 1 Registration is the process of registering NGO’s to receive funds from corporate houses for their social responsibility projects. This mechanism was introduced by the Ministry of Corporate Affairs.

Eligible entities include Section 8 companies, public trusts and societies with an established track record of three years. Once verified, the eForm is submitted online with a unique registration number.

1. Eligibility

CSR 1 registration is a mandatory requirement for all Section 8 companies, Trusts and Societies that wish to receive funding from the Government through the Corporate Social Responsibility (CSR) scheme. It ensures transparency and credibility in the activities of the NGO, and makes it easier for businesses to partner with them.

In order to file for a CSR 1 certificate, an entity must be a Section 8 company, Trust registered under the Societies Act or a registered public company and have received tax exemption under Section 12A or 80G of the Income Tax Act. It must also possess a valid PAN number and a DSC, along with copies of its registration certificates and details of any subsidiaries it may have.

Once the documentation is ready, the e-form can be filed on the MCA website by an authorised signatory from the entity. It is then verified digitally by a practising professional, such as a CA, CS or Cost Accountant in whole time practice and uploaded to the portal. The system will then generate a unique CSR 1 registration number for the applicant.

2. Filing

A CSR-1 registration provides transparency and accountability to the company’s CSR investments. It also helps in accessing funds from companies that want to support CSR activities. It is a simple process that can be completed online through the MCA portal.

To file the form, log in to the MCA portal and choose ‘MCA Services’. Scroll down the page until you find ‘Incorporation Services’ and click on ‘Company Forms Download’. A list of e-forms will appear, select Form CSR-1 (Registration of entities for undertaking CSR activities). This will be downloaded as a zip folder, which you can open and extract the pdf form.

You will need to provide information about the entity applying for CSR funding, including its name and contact details. You will also need to provide the CIN of the entity and proof that it has a valid tax exemption certificate, i.e., a copy of its registration certificate under Section 12A and 80G of the Income Tax Act. The form should be digitally signed by an authorised director.

3. Certification

Once the requisite documents have been collected, it is time to file the e-form CSR 1 with the Ministry of Corporate Affairs (MCA). This can be done online via the MCA portal.

The first section of the form requires information about the entity planning to undertake CSR activities. This information must be verified by a practicing professional, like a Chartered Accountant, Company Secretary or Cost and Management Accountant.

The second part of the form is a detailed description of the CSR initiatives undertaken by the entity. It must include details about the project, its objectives and expected impact. It must also provide the names and contact details of the governing board members or trustees. The form must be signed by the authorised representative of the entity. Once the e-form has been submitted, a unique CSR registration number will be issued. Then, the entity can begin to receive funds from eligible companies for their CSR initiatives.

4. Submission

CSR 1 registration ensures that the NGO, trust, or society meets all the legal requiements for accessing CSR funding. This enables them to efficiently undertake community-driven initiatives like education, healthcare, environment sustainability, rural development, etc.

To file e-Form CSR-1, first, check for eligibility — the NGO must be a Section 8 company or public trust or a registered society with 12A and 80G registration. Next, prepare the necessary documents for submission. These include the NGO’s PAN card, registration certificate, and list of directors/trustees. Also, obtain a DSC for the person authorised to sign the form.

Then, go to the MCA portal & download the e-form. Once the form is complete & verified digitally, submit it online. Upon successful submission, the MCA will generate a unique CSR registration number for the entity. This will enable the NGO to receive funds from companies for their CSR projects. This will help them improve the quality of life in India by facilitating better healthcare, education, and environmental sustainability.