CSR-1 filing - for NGOs receiving corporate CSR funds.
Mandatory webform with MCA21. From 14 July 2025, only NGOs with valid 12A or 10(23C) qualify. Walk through the form, eligibility, common mistakes.
- What: Mandatory registration form for NGOs that want to receive corporate Corporate Social Responsibility (CSR) funds.
- Who must file: Any entity wanting to receive CSR funding from companies covered under Section 135 of the Companies Act, 2013.
- 2025 rule change: From 14 July 2025, only NGOs with valid 12A registration or 10(23C) approval (and track record of 3 years) can register on CSR-1.
- Where: MCA21 portal (mca.gov.in) under "CSR Registration".
- Fee: No filing fee; DSC of authorised signatory + practising professional certification required.
- Outcome: A CSR registration number assigned by the Ministry, used by funding companies to validate eligibility.
Eligibility - the 2025 amendment
The Companies (Corporate Social Responsibility Policy) Amendment Rules, 2025 substantively tightened CSR-1 eligibility. From 14 July 2025, only the following can register:
- A company established under Section 8 of the Companies Act, OR a registered trust, OR a registered society - that:
- Holds a valid registration under Section 12A of the Income Tax Act, OR is approved under Section 10(23C); AND
- Has at least 3 years of track record in undertaking similar CSR-eligible activities
NGOs without 12A/10(23C) - or those younger than 3 years - are not eligible to receive direct CSR funding. They can still partner with eligible implementation agencies.
Documents to prepare
- PAN of the NGO
- Certificate of registration (trust deed / Section 8 incorporation / society registration)
- Section 12A or 10(23C) registration certificate
- DSC of authorised signatory (Class 3, valid)
- Certification by a practising CA / CS / CMA
- Particulars of governing body / trustees / directors
- Brief description of CSR activities undertaken in the past 3 years
CSR-1 filing - step-by-step
Pre-check eligibility
NGO must be a Section 8 company, trust, or society; hold valid 12A or 10(23C); have 3-year track record on CSR-eligible activities. Pull these documents.
Login to MCA21 (mca.gov.in)
Use the NGO's authorised signatory credentials. If you don't have an MCA login, register as a Business User with the NGO's PAN.
Navigate to MCA Services → e-Filing → CSR Forms → Form CSR-1
The form opens as a structured webform with multiple sections.
Fill organisational details
NGO name, registration type (Section 8 / Trust / Society), PAN, address, contact, governing body composition.
Upload eligibility documents
Trust deed / Section 8 incorporation / Society reg cert, 12A registration certificate, 80G certificate (if held), and PAN. PDF format, ≤ 10MB each.
Describe CSR activities undertaken
List the activities/projects executed in the last 3 years. Match each to a Schedule VII CSR-eligible category. Be specific - vague descriptions get queries from MCA.
DSC signature by authorised signatory
Class 3 DSC mandatory. Auto-fills the DSC details into the form.
Practising professional certification
A practising CA, CS, or CMA must certify the form. Their DSC + membership number must be entered.
Submit and track status
After submission, MCA assigns a CSR Registration Number (CSR-XXXXXX). Status visible under MCA Services → Track CSR Registration.
CSR-1 vs CSR-2 vs Schedule VII
Filed by the IMPLEMENTING NGO. One-time registration that says "this NGO is eligible to receive CSR funds from corporates." Status: must be active for the NGO to receive any CSR contribution.
Filed by the FUNDING COMPANY. Annual report disclosing the company's CSR spend, projects, and implementation partners. Due 31 December each year. NGOs don't file CSR-2 directly but should help funders complete it accurately.
The Companies Act's list of CSR-eligible activities. 11 categories: eradicating hunger and poverty, promoting education, gender equality, environment, heritage, armed forces benefit, sports, PM/CM relief funds, technology incubators, rural development, slum development. NGOs must operate within these to be CSR-funded.
Common CSR-1 rejection reasons
CSR-1 verifies 12A status against the IT portal. If 12A has expired and wasn't renewed via Form 10AB, CSR-1 will reject. Fix: renew 12A first.
Newer NGOs (post 14 July 2025 rule) cannot register on CSR-1. They must partner with an already-eligible implementing agency.
Saying "we work in education" is insufficient. MCA wants specifics: schools served, students benefited, geography, measurable outcomes. Reject reason: "activities not clearly mapped to Schedule VII".
The DSC must belong to a person formally authorised in the trust deed / board resolution. Old DSCs of former trustees cause rejections.
CA/CS/CMA must have an active membership. Suspended members cannot certify CSR-1.
After CSR-1: receiving CSR funds
With CSR-1 active, your NGO can receive CSR contributions from any Section 135 company. The flow:
- Company identifies you as a partner (often via your CSR-1 registration number in their CSR committee meeting)
- MoU is signed between the company and NGO (typically covering project scope, deliverables, reporting cadence, audit rights)
- Funds are transferred - often a tranche-based model (e.g. 40% on signing, 40% on midpoint milestone, 20% on completion)
- NGO executes and reports quarterly with utilisation certificates
- NGO issues 80G receipts / 10BE certificates as applicable (CSR donations are 80G-eligible if the NGO is 80G-registered)
- Company files CSR-2 by 31 December reporting your project
The Donateazy shortcut
Donateazy's CSR-1 helper:
- Pre-fills the MCA21 webform from your existing NGO profile data
- Validates 12A / 10(23C) status against the IT portal before submission
- Tracks the 3-year track-record requirement and flags gaps
- Generates the CSR Project Annexure that corporate funders typically request
- Maintains CSR-2 filings (the annual report companies file about their CSR spend) for partner companies