In this article we will discuss about the new procedure for registration of entities for undertaking CSR Activities, with effect from 1st April 2021 every entity undertaking CSR Activities must register with MCA by filing form CSR-1.
In accordance with the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021, company can undertake CSR activities either itself or through entities defined under Rule 4 sub rule (1).
These companies/entities are required to mandatorily register themselves with the central government for undertaking any CSR activity by filing the e-form CSR-1 with the Registrar.
Procedure for obtaining CSR Registration Number :
Class of Entities that can be registered :
- Company established under Section 8 of the Companies Act, 2013 with Section 12A and Section 80G registrations under the Income Tax Act, 1961.
- Registered Public Trust with Section 12A and Section 80G registrations under the Income Tax Act, 1961.
- Registered Society with Section 12A and Section 80G registrations under the Income Tax Act, 1961.
- Company established under Section 8 of the Companies Act, 2013 or Registered Trust or Registered Society established by the Central Government or State Government
Entity is established by any company or group of companies
if not, established by any company or group of companies:
that entity must have established track record of three years in
undertaking similar activities
Name of Entity
Date of incorporation
Details of Directors/ Board of Trustees/ Chairman/ CEO/ Secretary/ Authorized Representatives of the entity
Documents Required :
- Certificate of Registration
- PAN of Entity
Uploading of CSR 1 form with MCA :
The CSR 1 form is required to be uploaded with MCA after certification from Authorized Person and by Company Secretary /CA/ CMA in Practice
Processing Type of CSR 1 form
When an eForm is successfully processed, an acknowledgement of the same is sent to the user in the form of an email to the email id of the entity. Further, a digitally signed approval letter along with CSR Registration number with Format CSRXXXXXXXX where X represents system generated unique sequential number will be sent to the FO User as well as the email ID of the entity as entered in the eform.