What is CSR-1 Registration?
Form CSR-1 is the registration an implementing agency files with the Ministry of Corporate Affairs before it can receive corporate social responsibility funds. On approval the Registrar issues a CSR registration number, which the funding company quotes when it routes CSR spending through that agency.
Who needs it
- Registered public charitable trusts that intend to receive CSR funding from companies.
- Registered societies carrying out programmes that companies wish to fund from their CSR obligation.
- Section 8 companies acting as implementing agencies for other companies' CSR programmes.
- Entities established by a company, or by a group of companies, to carry out its CSR activities.
- Entities established under an Act of Parliament or a State legislature that will implement CSR programmes.
- Organisations already receiving grants that have been asked by a corporate funder for a CSR registration number.
Benefits
- Eligibility confirmed before filing, since the prerequisites differ depending on who established the entity.
- The form filed with the certification and digital signature it requires, which is where most filings stall.
- A CSR registration number that corporate funders can verify before releasing funds.
- The 12A and 80G position reviewed first, because the registration depends on it.
- Guidance on what a corporate funder's own diligence will ask for beyond the registration itself.
Key facts
| Item | Position |
|---|---|
| What it is | Registration of an implementing agency to receive corporate CSR funding |
| Governing rules | The Companies (CSR Policy) Rules, 2014, as amended |
| Filed with | The Ministry of Corporate Affairs, on its portal |
| Who files | Trusts, societies, Section 8 companies and statutory bodies acting as implementing agencies |
| Prerequisites | Registration under Section 12AB and approval under Section 80G, and the prescribed track record, for most applicants |
| Certification | By a practising chartered accountant, company secretary or cost accountant |
| Signature | Digital signature certificate of an authorised person |
| Outcome | A CSR registration number, generated on approval |
| Frequency | One-time; there is no annual renewal of the form itself |
Who must register, and what must be in place first?
The requirements depend on who established the entity, which is the distinction that decides whether the tax registrations and the track record are needed.
| Category of entity | Prerequisites |
|---|---|
| Trust, society or Section 8 company established by the funding company or a group of companies | Registration under the applicable law; the tax registration and track record conditions are applied differently for this category |
| Trust, society or Section 8 company established independently | Registration under the applicable law, registration under Section 12AB, approval under Section 80G, and the prescribed track record of similar activity |
| Entity established under an Act of Parliament or a State legislature | Established under the statute; treated as a separate category |
For the large majority of organisations, which fall in the second row, the practical sequence is therefore: form the entity and register it, obtain 12A and 80G, build the track record of activity, and then file Form CSR-1. An organisation that files before the tax registrations are granted is filing on a basis it does not yet satisfy.
How is Form CSR-1 filed?
On the Ministry of Corporate Affairs portal, certified by a practising professional and signed with a digital signature certificate. The filing itself is short; the work is in having the prerequisites in place before it, as below.
- Confirm the entity's category and that the prerequisites for that category are met
- Assemble the registration certificate, the constitution documents, the permanent account number and the 12A and 80G orders
- Confirm that the authorised signatory holds a current digital signature certificate
- Prepare the form with the particulars of the entity, its registrations and its governing body
- Have the form certified by a practising chartered accountant, company secretary or cost accountant
- File it on the Ministry's portal, completing the one-time password verification of the email address and mobile number
- Record the CSR registration number and give it to funders when asked
Example: why the order of the steps decides the timeline
The sequence below is illustrative. A registered society is approached in June by a company that wants to fund a programme from its CSR obligation, and the company asks for a CSR registration number. The society was formed two years earlier and holds neither 12A registration nor 80G approval. Form CSR-1 itself is generated on filing, usually the same day, so the registration is not the constraint — the prerequisites are. The society must first obtain registration under Section 12AB and approval under Section 80G, which is its own application and timeline, and it must satisfy the track record of similar activity the Rules require. Only then can Form CSR-1 be prepared, certified by a practising professional and filed with a valid digital signature. An organisation that starts the whole sequence when a funder asks will usually miss that funder's spending year; one that obtained 12A and 80G when it was formed can answer the question in days. The lesson is that CSR-1 is the last step of a chain, not the first.
How does a company use the registration number?
A company within the CSR obligation can discharge it either by carrying out activities itself or by routing the spending through an implementing agency. If it uses an agency, the Rules require that agency to be registered and the company records the agency's CSR registration number in its own CSR documentation and reporting. The company's board and its CSR committee, where it has one, approve the programme and the agency, and the company reports its spending for the year in the form prescribed for that purpose.
The consequence for an organisation seeking funds is that the registration number is a gate rather than a recommendation. A company cannot count spending routed through an unregistered agency towards its obligation, so the question is usually asked before any discussion of the programme itself gets far.
What a corporate funder will ask for beyond the registration
The registration number establishes eligibility; it does not by itself secure funding. A company's own diligence, driven by its board's responsibility for the spending, generally goes further.
- Audited financial statements for the last three years, and the current year's position
- The proportion of past spending that went to programmes rather than to administration
- Evidence of the programme actually delivered: beneficiary numbers, locations and outcomes
- Governance: who the trustees or directors are, how decisions are taken, and whether any are connected to the company
- Whether the organisation also holds FCRA registration, and how foreign and domestic funds are kept separate
- A reporting and utilisation framework for the grant, with the schedule the company's own reporting needs
- Confirmation that the 12A and 80G registrations are current, not merely that they were once granted
Keeping the registration sound
Form CSR-1 is filed once, which leads organisations to treat it as settled. What has to be maintained is the ground on which it was granted. The 12A and 80G registrations now run for five years and have to be renewed in Form 10AB at least six months before expiry; if they lapse, the organisation no longer meets the condition its CSR registration assumed, and a corporate funder checking the position will find it. Changes in the organisation's name, address or governing body should also be kept current in its filings, so that the details a funder verifies match what the Ministry holds.
Related reading
- 12A and 80G registration — the prerequisite for most CSR-1 applicants
- FCRA registration — the separate regime for foreign contributions
- Section 8 company registration — the form most corporate funders are familiar with
- Statutory audit — the audited accounts a funder will ask for
- Section 8 company and NGO registration process — the structures corporate funders recognise
Official sources
- Ministry of Corporate Affairs — filing Form CSR-1 on the portal
- National CSR portal — CSR framework, company spending and registered agencies
- Ministry of Corporate Affairs – rules — the Companies (CSR Policy) Rules, 2014
Documents required
- 01Registration certificate of the trust, society or Section 8 company
- 02Trust deed, memorandum of association or incorporation documents
- 03Permanent account number of the organisation
- 04Registration under Section 12AB and approval under Section 80G
- 05Details of the governing body: trustees, members or directors, with their identification
- 06Digital signature certificate of the authorised person signing the form
- 07Email address and mobile number for the one-time password verification
- 08Details of the company that established the entity, where it was established by a company
- 09Copy of the resolution authorising the filing
Due dates and penalties
| Item | Due date | If missed |
|---|---|---|
| Filing Form CSR-1 | Before any CSR funds are received; there is no annual due date | A company cannot route CSR spending through an unregistered agency |
| Keeping 12A and 80G current | Renewed every five years in Form 10AB, six months before expiry | The basis of the CSR registration lapses with the tax registrations |
| Reporting to the funding company | As the CSR agreement with the company requires | Breach of the funding agreement; further instalments withheld |
| Form CSR-2 by the funding company | Filed by the company, not the agency, by the date prescribed for the financial year | Default by the company under the Companies Act |
Form CSR-1 is a one-time registration rather than an annual filing, so it has no recurring due date. What has to be maintained is the ground on which it was granted: if the 12A or 80G registration lapses, the organisation no longer meets the condition the registration assumed. The CSR Rules have been amended several times since the form was introduced, so confirm the current requirements before filing.
Mistakes to avoid
- Applying before the 12A and 80G registrations are in place, when they are a prerequisite for most applicants.
- Assuming the registration is annual and filing again, when it is granted once.
- Filing with a digital signature certificate that has expired or belongs to someone not authorised.
- Allowing the 12A or 80G registration to lapse after CSR-1 has been granted.
- Expecting the registration number by itself to secure funding, when a company's own diligence goes well beyond it.
- Confusing Form CSR-1, filed by the implementing agency, with Form CSR-2, filed by the funding company.
- Receiving funds described as CSR into a foreign contribution account, which mixes two separate regimes.
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