Form CSR-1 is the web form filed with the Registrar of Companies (RoC) for registration of entities intending to undertake Corporate Social Responsibility (CSR) activities on behalf of companies. It is governed by Section 135 of the Companies Act, 2013 read with Rules 4(1) and 4(2) of the Companies (Corporate Social Responsibility Policy) Rules, 2014.

Under the Companies (CSR Policy) Amendment Rules, 2020, a company may undertake CSR activities either itself or through specified entities. Any such entity must first register with the Central Government by filing CSR-1 before it can receive CSR funds or undertake CSR projects on a company’s behalf.

Who Should File CSR-1 / When is it Filed

Any entity falling under Rule 4(1) — such as a Section 8 company, registered public trust, or registered society, established by a company (solely or with others) or with an independent track record of CSR-type activity — must register itself by filing CSR-1 before undertaking CSR activities.

Important Checkpoints Before Filing

  • Applicant must be registered on the MCA portal
  • Signatories must have an approved DIN or valid PAN/Membership number; DIN must not be flagged for disqualification
  • DSC must be valid, non-expired, non-revoked, and registered against the DIN/PAN/Membership number provided
  • The entity filing the form must have a valid PAN
  • If a CIN is entered, it must belong to a Section 8 (or Part I Section 8) company and must be valid and ‘Active’
  • The membership/certificate of practice number of the certifying professional must be valid
  • A CSR registration number must not already exist against the PAN of the entity
  • The entity must have a valid registration number (society/trust registration, as applicable)

Step-by-Step Filing Process

  1. Login to MCA portal → MCA Services → Company e-Filing → Compliance Services
  2. Access “Form No. CSR-1 (Registration of Entities for undertaking CSR activities)”
  3. Enter Company/Entity Information
  4. Fill up the application
  5. Optionally save as draft
  6. Submit the webform and note the SRN
  7. Affix DSC
  8. Upload the DSC-affixed PDF on MCA portal
  9. Receive acknowledgement — a unique CSR Registration Number is generated on approval

Field-Level Instructions

Field 2(a): Whether the Entity is Established by Any Company or Group of Companies

Where ‘Yes’ is selected, the CIN(s) and name(s) of the establishing company/companies must be provided (CIN must be valid and Active).

Field 2(b)(ii): Established Track Record

Where the entity is not established by a company, and falls under specified categories, an established track record of 3 years in undertaking similar activities may need to be demonstrated.

Mandatory Attachments

Supporting documents (registration certificate of the trust/society/Section 8 company, PAN, and details of establishing company where applicable) must be attached in PDF or JPG format, up to 2 MB each.

Signing Requirements

  • Digitally signed by an authorised signatory with an approved DIN/PAN/Membership number
  • Certification by a practicing CA/CS/CMA is required, with a valid membership/certificate of practice number

Fee Structure

No fee is applicable for filing Form CSR-1.

Processing Mode

Form CSR-1 is processed in STP mode — taken on record electronically without further processing. There is no provision for resubmission.

Frequently Asked Questions (FAQs)

Q1. Is there a fee for filing CSR-1? No, CSR-1 registration is free of charge.

Q2. What entities are eligible to register on CSR-1? Section 8 companies, registered public trusts, and registered societies established by a company (solely or jointly) or with an independent 3-year CSR track record, among other categories specified under Rule 4(1).

Q3. Can an entity register twice under the same PAN? No — a CSR registration number cannot already exist against the same PAN.

Q4. Is professional certification mandatory? Yes, CSR-1 must be certified by a practicing CA, CS, or CMA.

Q5. Is CSR-1 processed with a resubmission option? No, it is processed in STP mode with no resubmission facility.

Disclaimer

This article is based on the official Instruction Kit for Form CSR-1 published by the Ministry of Corporate Affairs (MCA), Government of India. While every effort has been made to ensure accuracy, the content is intended for general guidance purposes only. MCA forms, rules, and fee structures are subject to change through amendments to the Companies Act, 2013 or notifications issued thereunder.

In case of any inconsistency or doubt, readers are advised to refer to the official MCA access page for CSR-1 and resources available on the MCA website.