As we all now, there are lakhs of NGO which are working in India for the welfare of Society. During COVID Pandemic also NGO’s has played a vital role in taking care of poor people and providing them food and shelter during lock down period. Few years back the Government of India has launched NGO Darpan portal to maintain a centralised database of NGO’s working in India. In today’s time if any NGO applies for the Government grant then it is mandatory for them to get Niti Aayog Registration by registering with NGO Darpan Portal.

Now, 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. In this article, we will discuss about the CSR Registration process and required documents.

“Corporate Social Responsibility (CSR)” means the activities undertaken by a Company in pursuance of its statutory obligation laid down in section 135 of the Act in accordance with the provisions contained in these rules, but shall not include the following, namely:-

(i) activities undertaken in pursuance of normal course of business of the company:

Provided that any company engaged in research and development activity of new vaccine, drugs and medical devices in their normal course of business may undertake research and development activity of new vaccine, drugs and medical devices related to COVID-19 for financial years 2020-21, 2021-22, 2022-23 subject to the conditions that-

(a) such research and development activities shall be carried out in collaboration with any of the institutes or organisations mentioned in item (ix) of Schedule VII to the Act;

(b) details of such activity shall be disclosed separately in the Annual report on CSR included in the Board’s Report;

(ii) any activity undertaken by the company outside India except for training of Indian sports personnel representing any State or Union territory at national level or India at international level;

(iii) contribution of any amount directly or indirectly to any political party under section 182 of the Act;

(iv) activities benefitting employees of the company as defined in clause (k) of section 2 of the Code on Wages, 2019 (29 of 2019);

(v) activities supported by the companies on sponsorship basis for deriving marketing benefits for its products or services;

(vi) activities carried out for fulfilment of any other statutory obligations under any law in force in India;

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

Following documents are required for filing Form CSR-1

1. Copy of PAN Card of the NGO

2. Mail ID and Mobile Number

3. Details of Governing Body Members

4. Copy of Registration Certificate

5. Digital Signature of the Authorised Person with his PAN Number

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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 persist 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

Author Bio

Qualification: CA in Practice
Company: Shiv Kumar Sharma & Associates
Location: Delhi, Delhi, India
Member Since: 03 Dec 2018 | Total Posts: 63
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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47 Comments

  1. Dr. K. Joseph Vincent says:

    Dear Sir,
    Greetings from Association for Rural Development (ARD)
    I want to enroll with MCA for CSR. Kindly guide.
    Sincerely yours,
    Dr. K. Joseph Vincent

  2. Roopam says:

    Sir, CSR references received from district authorities like DC office etc., as per changed rules how should be handled. Will such authorities be able to generate CSR registeration no.

    1. shiv786 says:

      Dear Sir

      Registration under CSR is your Liability not the CSR Giving Authority. You have to enrol with MCA for CSR.

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

    1. shiv786 says:

      Dear Sir

      For Filing CSR-1 Form you have to submit application with MCA Portal instead of National CSR Portal.

      If still you have any doubt, you can contact us at – 9911303737

  3. shiv786 says:

    Dear Friends

    Form CSR-1 is live on MCA Portal for Filing Purpose, now you can enrol your NGO under form CSR-1

    in case of Query, you can contact us at – 9911303737

  4. Priyanka Goyal says:

    Dear sir

    I am not finding any CSR form in MCA portal.

    Request to please send me the link for the registration.

    Regards
    Priyanka

  5. vinay kumar says:

    Sir, as you have already mensioned that the portal will live w.e.f. 1.04.21. and 12A & 80G is mandatory and same side IT deptt insist to re validate these certificate or new apply. bot cases are contradictory , kindly resolve the issue pls.we are much more confused

  6. shiv786 says:

    Dear All

    Form CSR-1 will be live on MCA Portal from 01.04.2021 for Filing Purpose. If still you have any query then contact me at – 9911303737

  7. Swarupa Rani says:

    Dear Sir/Maam,
    We have 12 A ,80 G registrations for our organization SAKAR.Please send us the LINK for CSR registration last date is 31.03.2021,for some question’s you say CSR Form 1 will be available after 1.4.2021,if that is so how we can register before 31st march 2021
    Thanking you
    Sincerely
    Swarupa Rani
    Secretary
    SAKAR

    1. shiv786 says:

      Dear Sir/Madam

      Form CSR-1 will be live on MCA Portal from 01.04.2021 for Filing Purpose. If still you have any query then contact me at – 9911303737

  8. Kamalakanta Barik says:

    Dear Sir,
    we want to register our origination under MCA CSR
    Form-1 registration and guide us how to obtain registration smoothly
    thanks with regards
    Kamalakanta Barik

  9. Kamalakanta Barik says:

    Dear Sir,
    we want to register our NGO under MCA CSR
    FORM-1 and guide us how to obtain the registration number
    Thanks with regards
    Kamalakanta Barik

    1. shiv786 says:

      Dear Sir/Madam

      Form CSR-1 will be live on MCA Portal from 01.04.2021 for Filing Purpose. If still you have any query then contact me at – 9911303737

    1. shiv786 says:

      Dear Sir

      For Registration under Form CSR-1, registration under Section -12A/80G is mandatory.

      Still you have any query, you can contact us at – 9911303737 /9716118384

  10. shiv786 says:

    Dear All

    i have received lot of call related to availability of Form CSR-1 on MCA Portal, please note that, form will be available for Filing on MCA Portal after 01.04.2021.

    If still you have any query, you can contact me at – 9911303737

    CA. Shiv Kumar Sharma

    1. Swarupa Rani says:

      Dear Sir,
      If the CSR form will be available after 1.4.2021
      How can the last date for registration be 31.3.2021 ?
      Please announce the extension last date for registration for NGOs for CSR

  11. Vinayak Garde says:

    In the portal of MCA home page there is registration form in form of online submission format. But there is no any link for attachments of said / required documents submission.
    Form CSR -1 is that form are correct or what is there another format. Please clarify, that will be great help.

  12. harshita says:

    Sir, Could you please advice as to what registrations are required for a previously operational CSR trust. Whether registration under local act of the state would be mandatory.

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