Registration of Trust/Societies/Section 8 Companies with ROC under CSR Rules

MCA has notified Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021 on 22^nd January, 2021

Every entity who is covered under these rules, shall undertake any CSR activity through itself or through –

♦ Section 8 Company

♦ Registered Public Trust under Section 12A and 80G of Income Tax Act, 1961

♦ Registered Society under Section 12A and 80G of Income Tax Act, 1961

(Established by the company, either singly or along with any other company, OR having an established track record of at least three years in undertaking similar activities)

• Any entity established under an Act of Parliament or a State legislature

All the above mentioned entity shall register itself with the Central Government by filing the form CSR-1 electronically with the Registrar, with effect from the 01.04.2021.

Trust will get CSR Registration Number on successful registration with Registrar.

Section 8 Companies / Registered Trusts / Registered as mentioned above who accepts CSR Expenditure from Companies are required to get their self-registered with registrar.

Following Documents/Details are required to file form CSR-1 with ROC.

• Is Company established by any company or group of companies?
  • If Yes provide Name of the Company
  • If No, whether the entity has an established track record of three years in undertaking similar activities?

1. Copy of PAN Card of the NGO

2. E Mail ID

3. Mobile Number

4. Address of the Entity

5. Details of Governing Body Members (Trustees or Member of Societies)

Details of Directors/ Board of Trustees/ Chairman/ CEO/ Secretary/ Authorised Representatives of the entity:

6. Copy of Registration Certificate

7. Digital Signature of (Trustee/CEO/Chairperson/Secretary) with his PAN Number.