Every entity (NGO) who intends to undertake any CSR activities, shall register with the Central Government by Filing Form CSR-1 electronically with effect from 1st April, 2021. Please note that filing of Form CSR-1 is compulsory.
The Government of India has come out with a new registration for NGOs who are undertaking or desirous of undertaking CSR activities on behalf of the companies. Such registration is to be taken by filing Form CSR-1 electronically on the MCA portal. This registration can be taken by NGOs with effect from April 1, 2021. Form CSR-1 shall be signed and submitted electronically and verified by a practicing CA or CS or Cost Accountant. On application, the MCA portal will automatically generate a unique CSR registration number.
The Ministry of Corporate Affairs has made available the Form CSR-1 on the MCA portal. As per the notification issued by the Ministry of Corporate Affairs to the effect that with effect from April 1, 2021, CSR funding will be available only to those NGOs that are registered with MCA. The purpose of this registration is to ensure effective monitoring of the CSR activities conducted by the NGOs in the country. However, the above mandatory registration requirement will not affect the CSR projects already approved before April 1, 2021.
Section 8 Company or Registered Public Trust or Society
Track Record of atleast 3 years of undertaking charitable activities
Registered under section 12A/ 12AB of Income Tax Act
Registered under section 80G of Income Tax Act
Copy of Registration Certificate/ Trust Deed/ Incorporation Certificate of NGO
Copy of PAN of NGO
Email ID of NGO
Copy of Letter granting exemption under section 12A/12AB of Income Tax Act
Copy of Approval under section 80G of Income Tax Act
Audited Financial Statements of last 3 financial years
DIN/PAN of the Directors of section 8 company/ Board of Trustees/ Chairman or secretary of the society
Email ID of office bearers
Copy of resolution authorizing the person by the NGO to sign on behalf of the entity
Digital Signature of signing person authorised by NGO
Engagement Letter in favour of CA or CS who shall verify the form
Filing of Form CSR-1
Digital Signature of Signing Person
No, the Filing of CSR-1 is not compulsory. However, if you intend to undertake any CSR activities and obtain CSR funds from the companies, in such a case, filing Form CSR-1 is mandatory.
Form CSR-1 can be filed electronically on the MCA portal.
Form CSR-1 may be downloaded from the MCA portal by following the steps as below:-
The Form CSR-1 shall be digitally signed by:-
It shall also be ensured that the Form is digitally verified by a CA/CS/Cost Accountant in full time practice.
Building professional community with a vision.