CSR-1 registration is the electronic registration that an implementing agency files with the Registrar of Companies to be eligible to undertake Corporate Social Responsibility projects for companies. Under Rule 4(2) of the Companies (Corporate Social Responsibility Policy) Rules, 2014, as amended in January 2021, the form is filed by the agency itself, and a CSR Registration Number is generated by the system. This page explains who must file it, what Rule 4 requires and how to prepare.
What is CSR-1 registration?
Companies that meet the Companies Act's CSR thresholds must spend a share of their profits on CSR activities. Many do this by funding NGOs, trusts or other organisations that run the projects on their behalf. Rule 4 of the CSR Policy Rules calls such an organisation an implementing agency. From 1 April 2021, the rule requires every implementing agency to register itself by filing e-Form CSR-1 with the Registrar, and the MCA system then generates a unique CSR Registration Number.
Rule 4(1) lists the types of entity that can be an implementing agency. They are (a) a Section 8 company, a registered public trust or a registered society, established by the company itself, with income-tax registration under 12A and 80G; (b) a Section 8 company, registered trust or registered society established by the Central or State Government; (c) an entity established under an Act of Parliament or a State legislature; and (d) a Section 8 company, registered public trust or registered society that has 12A and 80G registration and a track record of at least three years in similar activities.
A common confusion is who files. The funding company does not file CSR-1 for itself. The form is for the implementing agency, and it is verified by a practising chartered accountant, company secretary or cost accountant. If you are an NGO that wants to receive CSR funds, you should get this registration in place before you approach a company. If your company is a donor, it should check the agency's CSR Registration Number before making a payment.
Who needs CSR-1 registration?
Any entity that wants to implement CSR projects for a company, and fits within Rule 4(1), needs to register.
- A Section 8 company that receives CSR funds from one or more companies to carry out projects.
- A registered public trust or society that has 12A and 80G registration and meets the Rule 4(1) conditions.
- A Section 8 company, trust or society established by the Central or State Government.
- An entity created by statute, for example under an Act of Parliament or State legislature.
- An NGO that is changing its legal form or is new, and needs to plan around the three-year track record for category (d).
Benefits of CSR-1 Registration
Eligibility for CSR funding
Registration is the mechanism by which an agency becomes recognised to implement CSR projects, so it opens the door to corporate funding.
Unique CSR Registration Number
The system-generated number identifies your agency to companies and in their CSR reporting.
Donor confidence
A company's CSR committee can check the number and the Rule 4 category before releasing funds.
Professional verification
A CA, CS or CMA verifies the form, which gives structure and a second check to the information you submit.
Clarity on category
The process makes you identify which Rule 4(1) category you fit, which helps you plan documentation and track record.
Eligibility under Rule 4
The eligibility test is set by Rule 4(1) of the Companies (CSR Policy) Rules, 2014, as amended in 2021. The point of the 12A and 80G requirement is to link CSR eligibility to income-tax status.
- Category (a): a Section 8 company, registered public trust or registered society, established by the company itself or alone or along with another company, with 12A and 80G registration.
- Category (b): a Section 8 company, registered trust or registered society established by the Central Government or a State Government.
- Category (c): an entity established under an Act of Parliament or a State legislature.
- Category (d): a Section 8 company, registered public trust or registered society that has 12A and 80G registration and a three-year track record of undertaking similar activities.
- Income-tax references to 12A and 80G are mapped to sections 332 and 354 of the Income-tax Act, 2025 from 1 April 2026; check how the MCA form describes them now. See 12A and 80G registration.
Documents required
Entity documents
- Certificate of registration of the trust or society, or the Certificate of Incorporation and licence of the Section 8 company
- Trust deed, memorandum and bye-laws, or MoA and AoA
- PAN of the entity
- Statute or government order if you claim category (b) or (c)
Tax and track-record documents
- 12A and 80G registration or approval orders
- Evidence of three years of similar activities for category (d), such as audited accounts and project reports
- Latest audited financial statements and annual reports
Filing documents
- Details of directors, trustees or office-bearers with their identity details
- Registered office address proof
- Digital signature certificate of the authorised signatory
- Certification details of the practising CA, CS or CMA who verifies the form
Step-by-step process
CSR-1 is filed electronically on the MCA portal. Because we have not opened the current form on the V3 portal, we describe the process at a general level and flag the mechanics for checking.
Identify your Rule 4(1) category
Decide which of the four categories your organisation falls into. This decides which documents you need, including 12A and 80G and any track-record evidence.
Confirm tax and legal registrations
Check that your registration, PAN, 12A and 80G approvals are valid and consistent with each other. Fix mismatches before you file.
Arrange a digital signature
The authorised signatory needs a valid digital signature certificate. See digital signature certificate.
Prepare the e-Form CSR-1
Fill in the entity details, category, address, registrations, governing body details and other particulars the form asks for.
Attach documents
Upload the registration certificates, deed or MoA, 12A and 80G orders, and other attachments in the required format.
Get it verified by a CA, CS or CMA
The rule requires the form to be certified by a practising chartered accountant, company secretary or cost accountant. Give your professional enough time to check the documents.
File and receive the CSR Registration Number
File the form on the MCA portal. On acceptance, the system generates the CSR Registration Number. Record it and share it with funders.
Track changes after registration
If your registration status, name, address or governing body changes, update your records and discuss whether any further filing is required.
Government fees
We could not verify the fee for CSR-1 on the MCA site. The form is believed to carry no filing fee, but this must be confirmed on the portal before you file.
| Item | Amount | Note |
|---|---|---|
| e-Form CSR-1 filing fee | To be confirmed on the MCA portal | Believed to be nil; not verified |
| Digital signature certificate | Market price | Set by the certifying agency |
| Certification by CA, CS or CMA | Professional fee | Agreed with the professional |
Professional charges are quoted separately after reviewing your case. Government fees are paid directly to the authority.
How long does it take?
The Rules say the number is generated by the system after the form is filed, but we found no stated processing period. In practice, most of the time goes into assembling consistent documents and getting the professional's certification. We do not promise a government timeline.
| Stage | Typical time |
|---|---|
| Document collection and category check | Depends on your records |
| Professional verification | Depends on the professional |
| MCA filing and number generation | Depends on the portal |
Validity and updates
The CSR Registration Number is generated once when the form is accepted. We did not find a renewal requirement in Rule 4(2). The entity must continue to meet the Rule 4(1) conditions, including valid 12A and 80G registration where the category requires it, and should check the MCA portal for any later amendments before relying on this.
Compliance after registration
- Give the CSR Registration Number to each company that funds you, so it can be quoted in the company's CSR reporting.
- Keep 12A and 80G approvals valid and renew them on time; see 12A and 80G registration.
- Maintain separate project-wise accounts for CSR funds and utilisation records for each company.
- Keep administrative overheads within the cap in Rule 7(1), which is 5 percent of the total CSR expenditure for the financial year.
- Know that an ongoing project can run up to three years excluding the year it starts, and large projects may need impact assessment where thresholds are met.
- Provide utilisation certificates and reports in the format the company's CSR committee requires.
- Maintain annual filings of your own legal form, such as ROC annual filing for a Section 8 company.
Common mistakes
The company tries to file CSR-1 for itself
The form is for the implementing agency, not for the funding company.
Filing without 12A and 80G
Where your category requires them, a lapsed or missing approval will stop you from being eligible.
Ignoring the three-year track record
Category (d) needs a track record of at least three years in similar activities, so a new organisation cannot rely on it.
Inconsistent names across documents
A name in the certificate that differs from the 12A order or PAN creates queries.
Not using a practising professional
The form must be verified by a practising CA, CS or CMA. A non-practising person cannot sign.
Assuming registration guarantees funding
CSR-1 makes you eligible to implement CSR. It does not mean any company will choose your projects.
Penalties for non-compliance
We did not find a penalty in Rule 4(2) for an NGO that does not file CSR-1; the practical effect is that a company cannot count funds given to an unregistered agency toward its CSR spend. Section 135 of the Companies Act, 2013 and related provisions impose consequences on the company for CSR non-compliance, but we have not quoted amounts because we did not verify the current figures.
Practitioner tips
- Ask the funding company which category it treats you under before you file, since its CSR committee checks the same Rule 4(1) conditions.
- Line up the CA, CS or CMA early and share the documents in one set, so queries do not come in pieces.
- Check that your 12A and 80G orders are in the entity's exact legal name and have not expired.
- Prepare a project-wise utilisation format from day one. Companies tend to ask for it soon after the first transfer.
How Lawgical Guru helps
Category and eligibility check
We review your documents against Rule 4(1) and tell you which category you fit and what is missing.
Document preparation
We organise the registration, tax and track-record documents in the way the form needs them.
Form preparation and filing support
We prepare the e-Form CSR-1 and coordinate the certification and filing on the MCA portal.
12A and 80G alignment
We help you fix tax registration gaps that could block eligibility.
CSR compliance guidance
We explain overhead limits, utilisation records and reporting expectations for funds you receive.
CSR-1 Registration: frequently asked questions
What is CSR-1 registration?
CSR-1 is an e-Form that an implementing agency files with the Registrar of Companies to register for CSR work. Under Rule 4(2) of the CSR Policy Rules, 2014, it applies from 1 April 2021, is verified by a practising CA, CS or CMA, and generates a CSR Registration Number.
Who has to file CSR-1?
The implementing agency files it, not the funding company. Eligible agencies include Section 8 companies, registered public trusts and societies that meet the conditions in Rule 4(1), government-established entities and entities created by statute.
Is CSR-1 mandatory for NGOs?
Rule 4(2) requires an implementing agency to register by filing CSR-1 from 1 April 2021. An NGO that does not plan to implement CSR projects for companies does not need it, but one that wants CSR funding should have the CSR Registration Number.
Do I need 12A and 80G for CSR-1?
Under Rule 4(1), categories (a) and (d) require 12A and 80G registration. Categories (b) and (c), for government-established and statutory entities, do not list it in the same way. Check which category you fit and the current MCA form.
What is the three-year track record requirement?
Category (d) in Rule 4(1) covers a Section 8 company, registered public trust or society that has 12A and 80G registration and a track record of at least three years in undertaking similar activities. A newly formed NGO cannot rely on that category.
Who can certify CSR-1?
The form is verified by a practising chartered accountant, company secretary or cost accountant, as set out in Rule 4(2). The professional checks the documents against the form before it is filed on the MCA portal.
What is the fee for CSR-1?
We could not verify a fee on the MCA site. The form is believed to be free of filing fees, but you should confirm on the MCA portal, and you will pay separately for a digital signature certificate and the professional's certification.
What is a CSR Registration Number?
It is a unique number that the MCA system generates when CSR-1 is filed and accepted. Companies and agencies use it to identify the implementing agency in CSR reporting.
Can a trust or society apply, or only a Section 8 company?
A registered public trust or society can apply, provided it meets the Rule 4(1) conditions, including 12A and 80G registration where the category needs it. A Section 8 company can also apply. See our trust, society and Section 8 pages for formation.
What is the cap on administrative overheads for CSR?
Rule 7(1), as amended in 2021, caps administrative overheads at 5 percent of total CSR expenditure for the financial year. Impact assessment is also required for larger projects where the thresholds in the Rules are met.
Reviewed by Satyam Gupta, Company Secretary (CS) & Advocate
8+ years of industry experience. This page was last reviewed on 16 October 2026 against the official sources below. Rules and fees change — confirm on the official portal before you apply.