What is CSR registration in India?
- Governing ruleRule 4(2), CSR Policy Rules
- RegulatorMCA (MCA21 V3)
- FormCSR-1 (web form)
- Timeline3 working days
CSR registration is the process by which a non-profit organisation enrols with the Ministry of Corporate Affairs as an approved CSR implementing agency, by filing Form CSR-1 on the MCA21 V3 portal. The form is titled Registration of Entities for undertaking CSR Activities and is prescribed by Rule 4(2) of the Companies (Corporate Social Responsibility Policy) Rules, 2014. On successful submission the system issues a unique CSR Registration Number. This page covers eligibility under Rule 4(1), the documents required, the filing process on the MCA21 V3 portal, Schedule VII activities, costs, and how CSR registration differs from 12A, 80G, FCRA and DARPAN registration.
The requirement took effect on 1 April 2021. Before that date, a company covered by Section 135 could route its CSR spending through any credible non-profit. Today, the board of the funding company must satisfy itself that the implementing agency holds a valid CSR Registration Number, because a contribution routed through an unregistered entity is not recognised as CSR expenditure and exposes the company to a penalty under Section 135(7) of twice the unspent amount or ₹1 crore, whichever is less. In practice this has turned the CSR Registration Number into the first item on every corporate due-diligence checklist. In FY 2025-26, IncorpX assisted 320+ CSR-1 registrations across 21 states with a 98.4% first-pass approval rate.
The form itself has changed. By notification G.S.R. 452(E) dated 7 July 2025, the MCA substituted Form CSR-1 under the Companies (CSR Policy) Amendment Rules, 2025, and from 14 July 2025 it is filed only as a web form on the MCA21 V3 portal. The earlier downloadable PDF e-form was withdrawn as part of the final V2 to V3 migration. Explore all NGO registration services or read our guide to applying for CSR funding.
CSR funding ready The number corporates ask for first
Every CSR committee verifies the implementing agency before the first tranche is released. A live CSR Registration Number, matched to your PAN and 80G order, converts a cold proposal into a fundable one.
- Quoted in CSR agreements and board resolutions
- Reported by the company in its Form CSR-2 filing
- Checked against MCA records and csr.gov.in during due diligence
Legal framework
Governing law: Section 135, Companies Act, 2013 | Rules: Rule 4(1) and Rule 4(2), Companies (CSR Policy) Rules, 2014 | Regulator:Ministry of Corporate Affairs | Portal: MCA21 V3 | Form: CSR-1 (web form since 14 July 2025) | Effective from: 1 April 2021
Benefits of CSR-1 registration
What a CSR Registration Number actually changes for a trust, society or Section 8 company seeking corporate funding.
Access to corporate CSR budgets
Companies covered by Section 135 must spend 2% of average net profits every year. Registration is the legal precondition for receiving any part of that spending.
Clears donor due diligence
CSR committees check the registration number against MCA records before approving a proposal. Holding one moves your file past the first screening gate.
Official MCA recognition
The entity appears in the government record of registered implementing agencies, which adds weight with corporate, PSU and government-linked funders.
Multi-year funding eligibility
Ongoing projects under Section 135(6) can run across 3 financial years, so a registered agency can sign multi-year CSR agreements rather than one-off grants.
Consortium and PSU projects
Public sector undertakings and large corporates routinely restrict their empanelment drives to entities holding a valid CSR Registration Number.
Nil government cost
The MCA prescribes no fee for Form CSR-1, so the barrier to entry is documentation quality and eligibility, not cost.
Stronger governance signal
The filing requires current 12A and 80G orders and a complete office bearer schedule, which forces the compliance hygiene that funders audit anyway.
Permanent registration
The number stays valid without periodic renewal fees, subject to keeping the underlying particulars and 12A and 80G registrations current.
2% of average net profits Where the money actually comes from
CSR is not discretionary philanthropy. Section 135 makes it a statutory spend, which means covered companies are actively looking for registered agencies that can absorb budgets and report cleanly.
- Spending must fall within Schedule VII activities
- Administrative overheads capped at 5% under Rule 7(1)
- Pair with 12A and 80G registration for donor tax deduction
Practitioner insight (IncorpX NGO compliance team)
Across 320+ CSR-1 filings, three issues account for most first-attempt failures: the entity name on the 80G order not matching the trust deed exactly (41%), an 80G order that lapsed on the five-year renewal cycle and was never refiled (26%), and a Rule 4(1)(d) application filed before 3 full years of documented activity (18%). All three are visible before filing if the 12A and 80G orders are pulled from the Income Tax portal first.
Who can file Form CSR-1?
Rule 4(1) of the Companies (CSR Policy) Rules, 2014 recognises exactly four categories of implementing agency. Only these can register.
| Rule 4(1) category | Who it covers | 12A and 80G needed? | 3-year track record? |
|---|---|---|---|
| (a) Company-promoted entity | Section 8 company, registered public trust or registered society established by the funding company, singly or with another company | Yes | No |
| (b) Government-established entity | Section 8 company, registered trust or registered society established by the Central or State Government | No | No |
| (c) Statutory entity | Any entity established under an Act of Parliament or a State legislature | No | No |
| (d) Independent entity | Section 8 company, registered public trust or registered society promoted independently | Yes | Yes, at least 3 years |
Most applicants fall under category (d). If your organisation was set up independently rather than by a company or by government, you must hold live Section 12A and Section 80G registrations and be able to evidence at least 3 years of activity in the same field you propose to run CSR projects in. Audited financial statements, annual activity reports and filed income tax returns for those 3 years are the standard proof set.
| Entity structure | Governing law | Can file CSR-1? |
|---|---|---|
| Section 8 company | Companies Act, 2013 | Yes |
| Registered public trust | State Public Trusts Act or Indian Trusts Act, 1882 | Yes |
| Registered society | Societies Registration Act, 1860 | Yes |
| Statutory body | Act of Parliament or State legislature | Yes |
| Unregistered trust or association | None | No |
| Partnership firm or LLP | Partnership Act, 1932 or LLP Act, 2008 | No |
| Private or public limited company | Companies Act, 2013 | No |
| Sole proprietorship | None | No |
Warning
An entity that files under Rule 4(1)(d) without a complete 3-year record risks rejection and, more seriously, a later challenge to CSR funds already received. Where the 3 years are not yet complete, the workable route is to run the first projects as a company-promoted entity under Rule 4(1)(a) or to partner with an already registered agency.
For newly formed NGOs
Start the clock early. Complete trust registration, society registration or Section 8 company registration, then apply for 12A and 80G immediately, and keep audited accounts and activity reports from year one. Those documents are exactly what the 3-year track record test looks for.
Documents required for CSR-1 registration
Prepare these before starting the web form. Colour PDF scans at 300 DPI, under 2MB per file, are accepted on MCA21 V3.
| Category | Document | Requirement |
|---|---|---|
| Entity identity | Registration certificate | Trust deed, society registration certificate or certificate of incorporation |
| PAN of the entity | Name on PAN must match the registration certificate character for character | |
| Registered address proof | Utility bill or rent agreement supporting the address entered in the form | |
| Income tax registrations | Section 12A order | Live registration order or Form 10AC issued by the Income Tax Department |
| Section 80G order | Live registration order; confirm it has not lapsed on the renewal cycle | |
| Office bearers | Trustee, director and member list | Full name, designation, PAN and DIN where applicable for every office bearer |
| Authorised representative details | Name, PAN, email and mobile number for OTP verification on MCA21 V3 | |
| Authorisation | Board or trustee resolution | Resolution naming the signatory authorised to file Form CSR-1 |
| Class 3 DSC | Registered on MCA21 V3 in the name of the authorised signatory | |
| Track record (Rule 4(1)(d)) | Audited financials for 3 years | Balance sheet and income and expenditure account for 3 preceding years |
| Activity reports for 3 years | Annual reports evidencing similar activities in the proposed CSR field | |
| Income tax returns for 3 years | Filed ITR-7 acknowledgements supporting the activity record |
Pro tip: check your 80G before you start
Provisional 80G approvals granted under Form 10AC run for a limited period and must be converted to regular registration through Form 10AB. Filing CSR-1 while the 80G is expired or still provisional beyond its validity is the second most common rejection cause. Pull both orders from the Income Tax portal and check the validity dates on the day you file.
How to file Form CSR-1 on MCA21 V3
Ten steps, 3 working days with documents in hand, and no government fee at any stage. The form is filed only as a web form since 14 July 2025.
Confirm eligibility under Rule 4(1)
Identify which of the four categories applies. Company-promoted, government-established and statutory entities skip the 3-year test; an independently promoted entity under Rule 4(1)(d) must evidence 3 years of similar activity. This single decision determines the whole document set.
Verify 12A and 80G on the Income Tax portal
Download both orders from incometax.gov.in and confirm they are live, not provisional past validity, and carry the exact registered entity name. Missing or lapsed 80G is a rejection, not a query. Apply through 12A and 80G registration if either is absent.
Compile the office bearer schedule
List every trustee, director, chairman, secretary and authorised representative with full name, designation, PAN and DIN where applicable. The web form validates PAN against Income Tax records in real time, so a stale list stalls the filing.
Pass the authorising resolution
The board of directors or board of trustees passes a resolution naming the person authorised to sign and submit Form CSR-1. Keep the certified copy in the compliance file; corporate donors ask for it during due diligence.
Arrange a Class 3 DSC for the signatory
The authorised signatory needs a Class 3 Digital Signature Certificate registered on MCA21 V3. Issuance takes 1 working day via video KYC. ₹1,500 to ₹2,500 for 2-year validity; skipped if a valid DSC already exists.
Complete the web-based Form CSR-1
Log in to the MCA21 V3 portal and open Form CSR-1. Since 14 July 2025, following notification G.S.R. 452(E) dated 7 July 2025, it is available only as a web form. Enter entity type, date of incorporation or registration, registered address, PAN, email, mobile and the office bearer schedule.
Attach the supporting documents
Upload the registration certificate, entity PAN, 12A order, 80G order and, for a Rule 4(1)(d) application, the 3-year activity and financial record. Colour PDF scans at 300 DPI under 2MB per file keep the upload clean.
Obtain certification under Rule 4(2)(b)
The form is signed by the entity and digitally verified by a qualified professional in whole-time practice, as Rule 4(2)(b) requires. IncorpX arranges this certification within the ₹1,999 professional fee.
Submit and record the SRN
Submit on MCA21 V3. No government fee applies. The portal issues a Service Request Number for tracking, and under Rule 4(2)(c) the unique CSR Registration Number is generated automatically on successful submission.
Publish and maintain the registration number
Record the number in the format CSR followed by 8 digits, add it to your proposals, website and CSR agreements, and refile Form CSR-1 after any material change in trustees, directors, address or 12A and 80G particulars.
Common mistake
Filing with a name variation. The trust deed may read "Shri Ram Education Trust" while PAN reads "Shriram Education Trust" and the 80G order reads "Sri Ram Education Trust". MCA21 validates these against each other. Reconcile the name across the registration certificate, PAN and both income tax orders before you open the web form, or expect a resubmission.
Let an expert file Form CSR-1 for you
A ₹1,999 professional fee for end-to-end assistance, with Rule 4(2) certification included and a 3-day turnaround. The MCA charges no government fee for CSR-1.
What CSR funds can be spent on
CSR expenditure is valid only if the activity falls within Schedule VII of the Companies Act, 2013. Design your project proposals around these heads.
| Schedule VII head | What it covers |
|---|---|
| Hunger, poverty and healthcare | Eradicating hunger, poverty and malnutrition; preventive healthcare; sanitation; safe drinking water |
| Education and skills | Promoting education, special education, and employment-enhancing vocational skills for children, women, the elderly and the differently abled |
| Gender equality | Promoting gender equality and the advancement of women, homes and hostels for women and orphans, old age homes and day care centres |
| Environmental sustainability | Ecological balance, protection of flora and fauna, animal welfare, agroforestry, conservation of natural resources, soil, air and water quality |
| Heritage, art and culture | Protection of national heritage, restoration of buildings and sites of historical importance, public libraries, traditional arts and handicrafts |
| Armed forces welfare | Benefit of armed forces veterans, war widows and their dependents, and Central Armed Police Forces veterans and their dependents |
| Sports | Training to promote rural sports, nationally recognised sports, Paralympic sports and Olympic sports |
| National funds | Contribution to the PM National Relief Fund, PM CARES Fund, and other Central Government funds for socio-economic development and relief |
| Research and incubators | Contribution to incubators and research organisations funded by the Central Government, State Government, PSUs or specified institutions |
| Rural and slum development | Rural development projects and slum area development |
| Disaster management | Disaster management, including relief, rehabilitation and reconstruction activities |
What does not qualify. Activities undertaken in the normal course of business, contributions to political parties under Section 182, activities benefiting only the company's own employees, sponsorships for marketing benefit, and spending outside India (other than training Indian sports personnel) are excluded by Rule 2(1)(d). Administrative overheads of the implementing agency are capped at 5% of total CSR expenditure for the financial year under Rule 7(1).
A newer route opened in 2026. By notifications G.S.R. 415(E) and G.S.R. 416(E) dated 27 May 2026, the Companies (CSR Policy) Amendment Rules, 2026 permit a company to discharge CSR by subscribing to zero coupon zero principal instruments issued by Not for Profit Organisations registered on the Social Stock Exchange segment of a recognised stock exchange, capped at 10% of total CSR expenditure for the financial year, with an exemption from impact assessment for those projects. This supplements, and does not replace, direct project funding through a registered implementing agency.
Pro tip: write proposals in Schedule VII language
Corporate CSR committees map every proposal to a Schedule VII head before approval, because their board report and Form CSR-2 must state it. Naming the head explicitly in your concept note, along with your CSR Registration Number and 80G validity, removes a full review cycle from the approval timeline.
After registration: ongoing compliance
A CSR Registration Number is permanent, but it depends on registrations that are not. These are the obligations that keep it credible with funders.
| Obligation | Deadline | Form | Consequence of default |
|---|---|---|---|
| Keep CSR-1 particulars current | On any material change | CSR-1 (refile) | Donor due diligence mismatch; funding delays |
| Renew 12A and 80G registration | Per the order validity cycle | Form 10AB | CSR-1 record becomes unreliable; 80G deduction lost to donors |
| File the income tax return | 31 October (audited cases) | ITR-7 | Loss of exemption; ₹5,000 late fee plus interest |
| Audit of accounts | Before the ITR due date | Form 10B or 10BB | Exemption denied for the year |
| Maintain project-wise CSR records | Continuous | Books and utilisation reports | Company cannot certify utilisation in Form CSR-2 |
| Cap administrative overheads | Per financial year | Books of account | Excess over 5% is not valid CSR expenditure (Rule 7(1)) |
| Hold CSR capital assets correctly | On asset creation | Rule 7(4) compliance | Asset may not qualify as CSR expenditure |
| Update NGO DARPAN details | On change in office bearers | DARPAN portal | Government-linked funders reject the proposal |
| FCRA annual return (if registered) | 31 December | FC-4 | FCRA suspension or cancellation |
On the company side of the transaction, the funder must disclose CSR spending in its board report and file Form CSR-2 as an addendum to Form AOC-4, quoting the CSR Registration Number of every implementing agency it funded. Unspent amounts relating to ongoing projects move to an Unspent CSR Account within 30 days of the financial year end under Section 135(6) and must be applied within 3 financial years. Other unspent amounts go to a Schedule VII fund within 6 months of the year end. Failure attracts a penalty under Section 135(7) of twice the unspent amount or ₹1 crore, whichever is less, on the company, and one-tenth of the unspent amount or ₹2 lakh, whichever is less, on every officer in default.
Critical dependency
A lapsed 80G registration silently invalidates the premise of your CSR-1 record for Rule 4(1)(a) and 4(1)(d) entities. Track the 80G validity date in the same calendar as your audit and ITR-7 deadlines, and start the Form 10AB renewal at least 6 months before expiry.
CSR-1 vs 12A, 80G, FCRA and DARPAN
Four registrations that are routinely confused. Each opens a different funding source and none substitutes for another.
| Parameter | CSR-1 | 12A | 80G | FCRA | NGO DARPAN |
|---|---|---|---|---|---|
| Authority | MCA | Income Tax Dept | Income Tax Dept | Ministry of Home Affairs | NITI Aayog |
| Governing law | Companies Act, 2013 | Income Tax Act, 1961 | Income Tax Act, 1961 | FCRA, 2010 | Executive scheme |
| What it gives access to | Corporate CSR funds | Income tax exemption for the NGO | Tax deduction for donors | Foreign contributions | Government scheme access |
| Government fee | Nil | Nil | Nil | ₹10,000 (fresh registration) | Nil |
| Mandatory for CSR funding | Yes | Yes | Yes | No | No |
| Renewal required | No | Yes, per validity cycle | Yes, per validity cycle | Yes, every 5 years | No |
| Typical timeline | 3 working days | 1 to 3 months | 1 to 3 months | 3 to 6 months | 2 to 7 working days |
| Prerequisite for CSR-1 | Not applicable | Yes for Rule 4(1)(a) and (d) | Yes for Rule 4(1)(a) and (d) | No | No |
Explore: 12A and 80G registration, FCRA registration or NGO DARPAN registration.
Advantages and limitations of CSR registration
Advantages
- Legal access to CSR budgets: without a CSR Registration Number, a Section 135 company cannot count a contribution to your entity as valid CSR expenditure.
- No government fee: the MCA prescribes nothing for Form CSR-1, so the barrier is documentation quality rather than cost.
- Permanent registration: the number does not expire on a renewal cycle, unlike FCRA (5 years) and the 12A and 80G validity cycles.
- Fast turnaround: Rule 4(2)(c) generates the number on successful submission, so a clean filing converts to a usable credential within days.
- Stronger due diligence position: the filing forces current 12A and 80G orders and a complete office bearer record, which is what corporate auditors examine anyway.
- Multi-year project eligibility: ongoing projects under Section 135(6) can run across 3 financial years, supporting sustained programme funding.
Things to consider
- Prerequisites are strict: Rule 4(1)(a) and 4(1)(d) applicants need both 12A and 80G live at the time of filing, and 12A or 80G alone will not do.
- 3-year track record for independent NGOs: a newly formed trust or society promoted independently cannot register until it evidences 3 years of similar activity.
- Registration is not funding: the number qualifies you to receive CSR funds, it does not create a pipeline. Programme design and reporting quality still decide outcomes.
- Ongoing dependency: a lapsed 80G or an outdated trustee list undermines the record and stalls donor due diligence even though the number itself stays valid.
- Domestic funds only: foreign contributions still require separate FCRA registration and a designated bank account under the FCRA, 2010.
Frequently asked questions about CSR registration
40 questions sourced from real search queries, MCA notifications and our experience assisting 320+ CSR-1 registrations.
Get your CSR Registration Number today
Talk to an IncorpX NGO compliance expert for a free consultation. Form CSR-1 filed on MCA21 V3 from a ₹1,999 professional fee, with nil government fee and a 3-day turnaround.
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