Why CSR-1 matters
Companies required to spend on CSR can do so directly or through an implementing agency. Since April 2021, that agency must be registered with the MCA through Form CSR-1, and a company's board has to satisfy itself that the funds it gives are used as approved. So a CSR team will almost always ask for your CSR registration number before a discussion goes very far.
CSR-1 doesn't replace any other registration. It sits on top of the organisation's own registration and its income-tax registration and approval — which is why an organisation that hasn't got those in order can't file it.
Who is eligible
| Entity | Eligible? | Condition |
|---|---|---|
| Section 8 company, registered trust or registered society set up by a company, alone or with others | Yes | Income-tax registration and 80G approval needed |
| Section 8 company, registered trust or society set up independently | Yes | Registration and 80G approval, plus an established track record of at least three years in similar activities |
| Entity set up by the Central or a State Government, or under an Act of Parliament or a State legislature | Yes | As provided in the rule |
| Unregistered association or individual | No | — |
Documents required
- Registration certificate and constitutional documents — trust deed, bye-laws, or MOA and AOA.
- PAN of the organisation.
- Income-tax registration order (Section 332, or earlier 12A/12AB) and 80G approval order.
- Details of the organisation's authorised signatory, with a valid digital signature certificate.
- Evidence of three years of activities, where the track-record condition applies — audited accounts and activity reports.
The filing process
Check eligibility and documents
We confirm the organisation's registration, income-tax registration and 80G approval are current, and that the track record can be evidenced.
Prepare Form CSR-1
The form is prepared with the organisation's details, registrations and authorised signatory.
Sign and certify
The authorised signatory signs digitally, and the form is certified by a practising professional — in our case a Chartered Accountant.
File on the MCA portal
The form is filed on the MCA V3 portal.
CSR registration number
The system generates a unique CSR registration number, which the organisation shares with prospective CSR donors.
Working with CSR donors
Companies will usually want an agreement setting out the project, the budget and the reporting, and a utilisation certificate for the funds they release. Keeping a separate project account, or at least separate project ledgers, makes that reporting straightforward.
Practical notes from our engagements
- 80G approval still provisional or pending. CSR-1 needs both tax registrations in place. We check their status first rather than filing and hoping.
- Track record not evidenced. Three years of activity has to be demonstrable from accounts and reports, not just asserted.
- Name mismatch with PAN or registration. The MCA form validates against the organisation's details — even small differences cause a rejection.
How we handle CSR-1
We check the organisation's registrations and track record, prepare the form, certify it as practising Chartered Accountants, and file it. Where the organisation will be running CSR projects, we can also set up project-wise accounting and issue the utilisation certificates donors ask for.
Related services
Frequently asked questions
Who needs CSR-1 registration?
Any trust, society or Section 8 company that wants to receive CSR funds from companies as an implementing agency.
Is there a minimum track record?
Yes, for organisations set up independently: at least three years of undertaking similar activities. Organisations set up by companies or by government are treated differently under the rule.
Who certifies Form CSR-1?
A Chartered Accountant, Company Secretary or Cost Accountant in practice.
Does CSR-1 need 12A and 80G?
Yes. The organisation needs both its income-tax registration and its 80G approval — now Sections 332 and 354 of the Income-tax Act, 2025.
How long does the CSR registration number take?
It's generated by the MCA system once the form is filed and processed.
Does CSR-1 registration guarantee CSR funding?
No. It makes the organisation eligible; each company decides which projects to fund.