Dear friends, as per Notification issued by Ministry of Corporate Affairs dated 22nd January 2021, it is mandatory for all NGO’s which wants to raise CSR Funding to enrol with MCA w.e.f 01/04/2021 to get CSR Funding.

As per this notification from 01 April 2021 onwards, every entity, covered under sub-rule (1), who intends to undertake any CSR activity, shall register itself with the Central Government by filing the Form CSR-1 electronically with the Registrar. On successful submission of Form CSR-1, a unique CSR Registration Number shall be generated by system automatically.

Following type of NGO’s are eligible to file Form CSR-1 on MCA Portal for getting CSR Funding

(a) a company established under section 8 of the Act, or a registered public trust or a registered society, registered under section 12A and 80 G of the Income Tax Act, 1961 (43 of 1961), established by the company, either singly or along with any other company, or

(b) a company established under section 8 of the Act or a registered trust or a registered society, established by the Central Government or State Government; or

(c) any entity established under an Act of Parliament or a State legislature; or

(d) a company established under section 8 of the Act, or a registered public trust or a registered society, registered under section 12A and 80G of the Income Tax Act, 1961, and having an established track record of at least three years in undertaking similar activities

After publication of my earlier article on Form CSR-1, many queries are received. Out of that some queries are answered below:

We have registered our NGO 2 years back but we are not registered under Section 12A and Section 80G of Income Tax Act, whether we are allowed to file Form CSR-1 on MCA Portal?

No, you are not allowed to File Form CSR-1. Because in case of Public Trust/Society/ Section 8 company, it is primary condition that, NGO must be registered under Section -12A and 80G of Income Tax Act 1961.

Our NGO is registered under Section -12A and Section 80G as on 31.03.2021 but till date we have not filed re-registration request under Section 12A and Section 80G. Whether we are allowed to File Form CSR-1?

All the existing NGOs which are registered under Section 12A and Section 80G of Income Tax Act 1961 has to file re-registration request under both section on or before 30.06.2021. Till 30.06.2021 all the existing registrations are valid and on the basis of which you can file Form CSR-1 on MCA Portal for getting CSR Funding.

We have registered our NGO on MCA Portal by Filing Form CSR-1. From which date we will start receiving funding from CSR Donating company.

Dear friends, registration with MCA by filing Form CSR-1 does not mean that, your NGO will start receiving funding from CSR Donating company. Registration with MCA is a primary compliance that must be done by all eligible NGOs.

For receiving grants from CSR Donating company, you have to contact these companies or they may directly approach your NGO. After evaluating your NGO Profile and if your NGO meets their predefined criteria for getting CSR Funding, then they will grant CSR Funding to your NGO.

We have registered our NGO 6 Months back and now we have applied for registration Under Section 12A and Section 80G of Income Tax Act and got acknowledgement number of application Filing. Whether we can apply for registration under Form CSR-1 on this acknowledgement basis?

No, you are not allowed to File Form CSR-1. Your NGO Must be registered under Section 12A and Section 80G on the day when you are filing Form CSR-1 on MCA Portal.

We are 20 Years old NGO and registered under Section 12A and Section 80G, whether we can directly File Form CSR-1?

If you are registered under Section 12A and Section 80G of Income Tax Act then you are eligible to File Form CSR-1 but you cannot directly file this Form. You have to take the help of a professional (CA/CS/CWA) who has to affix his signature on the form certifying that all the Information provided in the Form is verified by him.

Our NGO fulfils all the conditions required for Filing Form CSR-1. We want to know, how much time it would take to get CSR-1 registration number after filing the same with MCA?

Normally it takes, 10-15 minutes to generate CSR-1 Registration certificate after filing the signed form with MCA. And certificate will be delivered on the mail id given in the Form.

We got CSR-1 Registration certificate from Ministry of Corporate Affairs, whether there is any annual compliance to be done after this registration?

As on date, no such annual compliance has been prescribed by Ministry

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Disclaimer: This article is for the purpose of information and shall not be treated as solicitation in any manner and for any other purpose whatsoever. It shall not be used as legal opinion and not to be used for rendering any professional advice. This article is written on the basis of author’s person experience and provision applicable as on date of writing of this article. Adequate attention has been given to avoid any clerical/arithmetical error, however; if it still persists kindly intimate us to avoid such error for the benefits of others readers.

The Author can be reached at mail –[email protected] and Mobile/Whatsapp – 9911303737 / 9716118384

Author Bio

Qualification: CA in Practice
Company: Shiv Kumar Sharma & Associates
Location: Delhi, Delhi, India
Member Since: 03 Dec 2018 | Total Posts: 72
My Self CA. Shiv Kumar Sharma. I am a member of "The Institute of Chartered Accountants of India" since 2012. I have Qualified my B.Com (H) in 2010 And Cleared CS- Executive Exam in June 2013. Currently, I am in Practice and dealing in Direct and Indirect taxation along with ROC Compliances. View Full Profile

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3 Comments

  1. Sandip Zope says:

    Sirji Namaskr…

    How may i register trust on Ministry Of Corporate Affairs – is there any Online form or i need to register offline..

  2. S.manjunath Patel says:

    12 (A) 80 G is compulsory registration for CSR form registration in Ministry of Corporate Affairs Govt of India

    1. shiv786 says:

      Dear Sir

      It is mandatory to get registered under Sec-12A and 80G before filing Form CSR-1.

      if still you have any doubt, you can contact us at – 9911303737/ 9716118384

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