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

The application needs to be filed on Form CSR-1 uploaded on the MCA portal.

Who can Undertake the CSR Activities?

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

  • 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
  • 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
  • any entity established under an Act of Parliament or a State legislature; or
  • 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.

Registration:

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, with effect from the 01st day of April 2021.

  • CSR-Registration No.:
  • On the submission of the Form CSR-1 on the portal, a unique CSR Registration Number shall be generated by the system automatically for your organization.
  • Documents/Details required for Registration:
  • Name of the Organization
  • Date of Incorporation
  • Address
  • PAN of entity
  • List out the CSR activities undertaken in last 3 years
  • Email ID of the Organization for OTP verification
  • Details of the Board of Trustee/ Director/ chairman/ CEO/ Secretary/ AR of the entity.
  • Registration Certificate & Resolution to authorize to sign this Form.
  • Certificate of Chartered Accountant
  • Is Company established by any company or group of companies?

Disclaimer:- The information compiled is my personal observation and Interpretation of the Companies Amendment Rules, 2021. The Author and publisher disclaim any liability in connection with use of this information.

Download Form No. CSR-1

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2 Comments

  1. R.K.Das says:

    if a company has made direct payment towards CSR activity without involving trust/society etc.

    whether CSR-1 is required or Not fro that company. pls confirm it

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