Form CSR-1 Registration in India – MCA NGO / Implementing Agency Registration under Sec 135 Companies Act 2013, Rule 4(2) CSR Rules, CSR Registration Number (CRN) for Trusts, Societies & Section 8 Companies

Form CSR-1 is the mandatory e-form filed by every entity intending to undertake CSR activities funded by Indian companies, to register itself with the Ministry of Corporate Affairs (MCA). Introduced through the Companies (CSR Policy) Amendment Rules 2021 and effective from 1 April 2021, CSR-1 is governed by Rule 4(2) of the CSR Rules read with Section 135 of the Companies Act 2013. Without a valid CSR Registration Number (CRN) obtained through CSR-1, no NGO, trust, society, or Section 8 company can legally receive CSR funds from any Indian corporate donor for projects undertaken on or after 1 April 2021.

Eligible entities include Section 8 companies, registered public trusts, and registered societies that hold valid Sec 12A and Sec 80G registrations under the Income-Tax Act 1961, established either by the company itself / with another company, or by the Central / State Government, or having an established track record of at least 3 years in similar activities. CSR-1 is filed online on the MCA portal, signed digitally by the authorised signatory of the entity, and certified by a practising CA / CS / CMA. On approval, MCA issues a unique CRN starting with "CSR0000…", which corporate donors are required to quote in Form CSR-2. Our CSR-1 Registration Services cover eligibility mapping, document curation, professional certification, MCA filing, query reply, and CRN issuance — end-to-end.

Rule 4(2)
CSR Rules, 1 April 2021
CSR0000…
Unique Registration Number
3-Year Track
Record (Independent Entities)
12A + 80G
Income-Tax Pre-Requisite
Laws & Forms We Work With
Companies Act 2013
Sec 135 – CSR
CSR Rules 2014
Rule 4(1) – Implementation
Rule 4(2) – CSR-1
Rule 4(5) – Project Mode
Schedule VII
Form CSR-1
CSR Amend Rules 2021
Sec 12A / 12AB IT Act
Sec 80G IT Act
FCRA 2010
Sec 8 Companies
Trust Acts / Soc. Reg. Act

CSR-1 Registration Routes We Handle

Route 1

Section 8 Company by Donor

A Section 8 company established by the funding company itself, or jointly with another company / its subsidiary / associate, to channel CSR projects — registered under Rule 4(1)(a) without 3-year track record requirement.

  • Sec 8 of Co Act 2013
  • Rule 4(1)(a)
  • No 3-year track needed
  • Fully donor-controlled
  • MOA / AOA review
  • Sec 12A / 80G alignment
Route 2

Trust / Society by Donor

A registered public trust or registered society established by the funding company / group, with or without 12A & 80G — eligible to register on CSR-1 under Rule 4(1)(a) without 3-year track record.

  • Indian Trusts Act / State Trust Acts
  • Society Reg Act 1860
  • Rule 4(1)(a)
  • Donor-promoted
  • Trust deed / MOA review
  • Governing-body NOC
Route 3

Statutory Bodies

Entities established by an Act of Parliament or a State Legislature are eligible to register on CSR-1 under Rule 4(1)(b) — no 12A / 80G or 3-year track record requirement.

  • Rule 4(1)(b)
  • Act of Parliament
  • State Legislature
  • No 12A / 80G needed
  • Statute / Charter
  • Authorised-signatory letter
Route 4

Independent NGO (3-Year Track)

Section 8 co / public trust / society not established by the donor, registered under Sec 12A / 12AB & 80G, with an established track record of at least 3 years in undertaking similar activities — Rule 4(1)(c).

  • Rule 4(1)(c)
  • Mandatory 12A + 80G
  • 3-year track record
  • Audited financials
  • Activity portfolio
  • Governing-body resolution
DSC / DIN

DSC & PAN Setup

Class-3 DSC of authorised signatory (chairperson / secretary / managing trustee / director), PAN of the entity, MCA portal user-account creation, and signatory authorisation resolution.

  • Class-3 DSC
  • Entity PAN
  • MCA portal account
  • Signatory resolution
  • Director / Trustee KYC
  • Email / mobile OTP
Certification

CA / CS / CMA Certification

CSR-1 must be digitally signed by the entity and certified by a practising CA / CS / CMA — verifying entity details, registrations, financials, governing body, and authorised signatory.

  • Practising CA / CS / CMA
  • Membership-no. attestation
  • Document verification
  • Sec 12A / 80G match
  • Governing body match
  • DSC of professional
MCA Filing

MCA Portal e-Filing

Filing of CSR-1 on MCA V3 portal, attaching all supporting documents, payment of zero government fee, system-generated SRN, and tracking till CRN approval.

  • MCA V3 portal
  • Webform filing
  • Zero govt. fee
  • SRN tracking
  • Auto-approval (STP)
  • CRN issuance
Post-CRN

Post-Registration Compliance

Quoting CRN on every donor MOU / project file, donor's CSR-2 cross-reference, project-wise utilisation reports, FCRA mapping (if foreign donors), and ongoing-project disclosures.

  • CRN on all MOUs
  • Donor CSR-2 mapping
  • Utilisation report
  • FCRA segregation
  • Audit certification
  • Modification (CSR-1 update)

Key Concepts in CSR-1 Registration

Sec 135

CSR Trigger for Donor Co

A company crossing net worth ₹500 cr / turnover ₹1,000 cr / net profit ₹5 cr in the immediately preceding FY must spend 2% of average net profits on CSR activities.

2% Spend Schedule VII
Rule 4(2)

CSR-1 Mandate

Effective 1 April 2021, every entity intending to undertake CSR activities funded by an Indian company must register itself with the MCA in Form CSR-1 and obtain a CRN.

1 Apr 2021 CRN Mandatory
Rule 4(1)

Eligible Implementing Agencies

Section 8 cos / public trusts / societies established by the donor, by the Government, by Act of legislature, or independent NGOs with 3-year track record holding 12A + 80G.

Sec 8 / Trust / Society 3-Year / Group / Govt
CRN

CSR Registration Number

A unique 8-digit number prefixed with "CSR" allotted by MCA on approval of CSR-1 — must be quoted by donor companies in their CSR-2 and project documentation.

CSR0000xxxx Quoted in CSR-2
12A + 80G

IT Pre-Requisite

For independent NGOs (Rule 4(1)(c)), valid Sec 12A / 12AB and Sec 80G registrations are mandatory at the time of CSR-1 filing — relaxed for donor-set-up and statutory bodies.

Sec 12AB Sec 80G
3-Year Track

Track-Record Test

Independent NGOs must demonstrate at least 3 years of established track record in undertaking activities similar to the proposed CSR programmes — proven via audited financials and project portfolio.

3+ Years Similar Activities
Schedule VII

Permitted Activity Areas

CSR projects must fall within Schedule VII of the Co Act — eradicating hunger, education, gender equality, environment, rural development, sports, technology, slum development, disaster management, and more.

11 Heads Strict Match
Filing Mode

STP Auto-Approval

CSR-1 is processed on a Straight-Through-Process (STP) basis on MCA V3 — typically auto-approved within minutes / hours of e-filing if attachments and certifications are in order.

STP Auto-Approval

Our CSR-1 Registration Services

01

Eligibility Diagnostic

Mapping the entity to the right CSR-1 route — donor-set-up, statutory body, or independent NGO — and confirming Sec 12A / 80G, track record, and Schedule VII alignment.

02

Sec 12A / 80G Pre-Check

Validating active Sec 12AB and Sec 80G registrations on the IT portal, fixing expiries, renewing 10A / 10AB where lapsed before CSR-1 filing.

03

Governing Body / Trustee KYC

Compiling KYC of every governing-body member / trustee / director, declarations, authorised-signatory resolution, and PAN-Aadhaar alignment.

04

DSC & MCA Portal Setup

Class-3 DSC procurement for the authorised signatory, MCA V3 user-account creation, OTP verification, and signatory mapping.

05

Document Curation

Preparing the complete CSR-1 dossier — registration certificate, MOA / trust deed / bye-laws, Sec 12A / 80G orders, PAN, audited financials, governing-body list, and authorisation.

06

Drafting CSR-1 Webform

Filling the CSR-1 webform on MCA V3 — entity details, registration trail, governing body, ratings, planned CSR scope, and uploads.

07

CA / CS / CMA Certification

Independent professional verification, document attestation, and DSC certification on CSR-1 by a practising CA / CS / CMA empanelled with us.

08

MCA Filing & SRN

e-Filing on MCA V3, system-generated SRN, real-time payment confirmation (zero fee), and tracking through STP approval queue.

09

CRN Issuance & Handover

Sharing the approved CRN, MCA-issued certificate / acknowledgement, and onboarding kit for use in donor MOUs and CSR-2 cross-referencing.

10

Donor MOU & Project Setup

Drafting CSR MOU between donor co and implementing agency — Schedule VII mapping, ongoing-project annexure, fund-flow, milestone, and reporting framework.

11

FCRA Segregation Advisory

Where the entity also receives foreign contributions — segregation of CSR funds from FCRA bank account, separate books, and FCRA Form FC-4 reconciliation.

12

Modification / Update

Updating CSR-1 on change of name, address, registration, governing body, or signatory; surrender / cancellation handling and re-registration where mandated.

When You Need CSR-1 Registration

NGO Onboarding a Corporate Donor

An Indian company has agreed to fund your CSR project — without a valid CRN, no funds can legally flow as CSR for projects on / after 1 April 2021.

Corporate Setting up CSR Foundation

Your group is incorporating a Section 8 company / forming a trust to channel CSR — CSR-1 is required immediately on registration before the first donor inflow.

Crossed Sec 135 Threshold

Your company has crossed CSR thresholds and your in-house implementing agency / partner NGO must hold a valid CRN before you book any CSR expenditure.

12A / 80G Just Granted

Newly granted Sec 12AB / 80G under the new regime — CSR-1 can now be filed to start receiving CSR funds; eligibility window must be carefully checked.

Statutory Body / PSU Trust

Entity established by an Act of Parliament / State Legislature — eligible to register without 12A / 80G or 3-year track-record requirement.

Donor's CSR-2 Diligence

Your corporate donor is drafting CSR-2 and demands the CRN of the implementing agency — without it, donor cannot quote, defaulting on Rule 12(1B).

Re-Registration / Modification

Change of registered address, governing body, or registration certificate triggers a CSR-1 modification — must be done before next donor disbursement.

Past Rejection / Resubmission

Earlier CSR-1 was rejected or marked under resubmission — comprehensive defect-cure, document re-curation, and clean re-filing.

Documents Needed for CSR-1

Entity Records

  • PAN of the entity
  • Registration certificate
  • Trust deed / MOA & AOA / bye-laws
  • Latest amendment deeds
  • Registered office proof
  • Email / mobile of authorised signatory
  • Entity bank account & IFSC

Tax / Track Record

  • Sec 12A / 12AB order copy
  • Sec 80G order copy
  • Last 3 years' audited financials
  • Activity / project portfolio
  • FCRA certificate (if any)
  • ITR-7 of last 3 years
  • Track-record narrative

Governance / Signatory

  • Governing body / trustee list
  • PAN + Aadhaar of each member
  • Authorised-signatory resolution
  • DIN (if Sec 8 director)
  • Class-3 DSC of signatory
  • CA / CS / CMA membership no.
  • Professional engagement letter

Our CSR-1 Engagement Process

1

Eligibility & Route

Map entity to Rule 4(1)(a)/(b)/(c), validate 12A / 80G, check track record, and finalise the CSR-1 strategy.

2

Document Curation

Compile entity records, governance KYC, audited financials, registrations, and signatory authorisation.

3

DSC & Drafting

Class-3 DSC, MCA portal setup, draft CSR-1 webform, attachments, and CA / CS / CMA certification.

4

Filing & CRN

e-File on MCA V3, SRN tracking, STP approval, and CRN handover with onboarding kit.

5

Donor Onboarding

Donor MOU, project schedule, fund-flow setup, and post-registration compliance & reporting calendar.

Why Choose Us for CSR-1 Registration

End-to-end CSR-1 filing
Rule 4(1) route mapping
In-house CA / CS / CMA
12A / 80G renewals
DSC & MCA V3 portal expert
Donor MOU drafting
FCRA segregation advisory
CSR-2 cross-reference

FAQs on Form CSR-1 Registration

What is Form CSR-1?
An MCA e-form filed by NGOs / implementing agencies to register and obtain a CSR Registration Number (CRN) for receiving CSR funds.
Who must file CSR-1?
Every Section 8 company, registered public trust, or registered society intending to undertake CSR activities funded by an Indian company.
When did CSR-1 become mandatory?
From 1 April 2021 under Rule 4(2) of the Companies (CSR Policy) Rules.
Are 12A and 80G mandatory for CSR-1?
Yes, for independent NGOs under Rule 4(1)(c). Donor-set-up entities and statutory bodies are exempt.
Is a 3-year track record required?
Only for independent NGOs. Entities established by the donor company or by a statute are exempt.
Is there any government fee for CSR-1?
No, MCA has prescribed zero government fee for filing Form CSR-1.
Who certifies CSR-1?
A practising Chartered Accountant, Company Secretary, or Cost Accountant must digitally certify Form CSR-1.
What is a CRN?
A unique CSR Registration Number issued by MCA on approval of CSR-1, prefixed with "CSR0000".
Is CSR-1 a one-time filing?
Yes, it is a one-time registration. However, modifications must be filed for changes in entity details.
Can a foreign NGO obtain a CRN?
No. Only Indian-registered Section 8 companies, public trusts, and societies are eligible to file CSR-1.

CSR-1 Filed. CRN Issued. Donor-Ready in Days — Not Months.

Partner with our CSR specialists for a clean, end-to-end CSR-1 registration — eligibility mapping, document curation, professional certification, MCA filing, and CRN handover.

Talk to a CSR-1 Registration Expert