In exercise of the powers conferred by section 135 and sub-sections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), the Ministry of Corporate Affairs came with rules namely Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021 further to amend the Companies (Corporate Social Responsibility Policy) Rules, 2014 vide Notification issued by Ministry of Corporate Affairs dated 22nd January 2021, stating that company can undertake CSR activities either itself or through entities defined under the said Rule 4 (1) and these companies/entities are required to mandatorily register themselves with the Ministry of Corporate Affairs (MCA) for undertaking any CSR activity by filing the e-form CSR-1 with the Registrar. 

Type of Entity who shall be required to file Eform CSR-1:

Every entity, as mentioned below, who intends to undertake any CSR activity, shall mandatorily, 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 with MCA portal:-

(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.

Here, please note that, all Voluntary Organizations (VOs)/ Non-Governmental Organizations (NGOs) who has signed up with NGO Darpan Portal of the Central Government shall also check their eligibility and file CSR-1 with MCA portal. 

Check List of Documents and details for e-filing CSR-1

I recommend following check list of documents and details to get ready, before filling and filing e-form CSR-1 with MCA portal:

(a) Copy of Certificate of Registration/Certificate of Incorporation

(b) Copy of PAN of entity

(c) Certified True copy of Resolution providing authority to file CSR-1 with MCA

(d) Last three years’ Balance Sheet/ Income Tax return to verify established track record in undertaking similar activities (if entity is not established by company or group of companies)

(e) Valid Email Id

(f) Name, Designation, DIN/ PAN and email ID of the Directors/ Board of Trustees/ Chairman/ CEO/ Secretary/ Authorized Representatives of the entity

(g) Valid Digital Signature of any one Director / Trustee / chairman / CEO / Authorised Signatory of Entity

Specific Instructions to fill the eForm CSR-1 at Field Level before e-filing

Instructions to fill the eForm CSR-1 are tabulated below at field level. Only important fields that require detailed instructions to be filled in eForm are explained. Self-explanatory fields are not discussed.

Sr. No. Section Name Field Name Instructions
1 Nature of the Entity Select the nature of entity which requires registration for undertaking CSR activities from the available options as under:

  • Company established under Section 8 of the Companies Act, 2013 with Section 12A and Section 80G registrations under the Income Tax Act, 1961.
  • Registered Public Trust with Section 12A and Section 80G registrations under the Income Tax Act, 1961.
  • Company established under Section 8 of the Companies Act, 2013 or Registered Trust or Registered Society established by the Central Government or State Government.
  • Registered Society with Section 12A and Section 80G registrations under the Income Tax Act, 1961.
  • Entity established under an Act of Parliament or State Legislature
2 (a),

(b) (i)

Whether the Entity is established by any company or group of companies In case the entity is established by a company or group of companies, provide the CIN(s) of such companies. Up to 5 CINs can be filled up in this column.
2 (b)(ii) If no, whether the entity has an established track record of three years in undertaking similar activities Select whether the entity has a track record of three years in undertaking similar activities.

Form can be filed by 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) only if ‘Yes’ is selected in either 2(a) or 2(b)(i).

3 (a) Type of existing entity

CIN/ Registration Number

Enter CIN of a valid Section 8 company in case type of existing entity is ‘Section 8 company’.

Enter Registration Number in case type of existing entity is other than ‘Section 8 company’.

(b), (c) and (d) Name, Date      of Incorporation and Address of the entity The details shall be Pre-filled in case of a Section 8 company. Else, these details need to be entered.
(e) E-mail ID of the entity Enter the email ID of the OTP.

Please note that the same will be verified by OTP.

Send OTP This button will be enabled only after successful Pre- scrutiny of the form.

Click on this button to send OTP to the entity’s email ID.

Further, please note that OTP can be successfully sent to the email ID against one form, for a maximum of 10 times in one day. OTP shall be valid for a span of 30 minutes. For further chances, you may download a fresh form on the same day or try next day.

(f) Enter OTP for email ID Enter the OTP received on entity’s email ID.
(g) PAN of the entity Enter PAN (Permanent Account Number) of the entity.
4 Details of Directors/ Board of Trustees/ Chairman/ CEO/ Secretary/ Authorized Representatives of the entity Enter the Name, Designation, DIN/ PAN and email ID of the Directors/ Board of Trustees/ Chairman/ CEO/ Secretary/ Authorized Representatives of the entity.

Please note that DIN or PAN must be valid and associated with the entity.

Maximum of 10 rows shall be available.

Attachments
  • Copy of Certificate of Registration. – Mandatory always.
  • Copy of PAN of entity. – Mandatory always.
Declaration I am authorized by the ………………. with the documents maintained by the Entity. Enter the resolution number and date authorizing the signatory to sign, give declaration and submit the eForm.
To be digitally signed by DSC & Designation Ensure the form is digitally signed either by the Director in case of a Section 8 company.

The person should have registered his/her DSC with MCA by using the following link (www.mca.gov.in). If not already register, then please register before signing this form.

Disqualified Director should not sign the form.

DIN of the director; or DIN or PAN of the Trustee or CEO or Chairperson or Chief functionary or authorized representative of the Entity In case the person digitally signing the eForm is a Director – Enter the approved DIN.

In case the person digitally signing the eForm is a Trustee or CEO or Chairperson or Chief functionary or Authorized Representative of the Entity – Enter the PAN.

Certificate by Practicing Professional I declare that I have been

………………….. has been suppressed. I further certify that:

1.   …….

2.   ……

3………. , if any found at any stage.

Ensure the eForm is digitally signed by a Chartered Accountant/ Cost Accountant or Company Secretary in whole-time practice.

Enter the details of the practicing professional and attach the digital signature.

Important Points to confirm Successful Submission of eForm CSR-1

Processing Type

The eForm CSR-1 will be processed by MCA in STP mode.

SRN Generation

On successful submission of the eForm CSR-1, SRN will be generated and shown to the user which will be used for future correspondence with MCA.

Email & Immunity Certificate

When an eForm is successfully processed, an acknowledgement of the same is sent to the user in the form of an email to the email id of the entity. Further, a digitally signed approval letter along with CSR Registration number with Format CSRXXXXXXXX where X represents system generated unique sequential number, will be sent to the User as well as the email ID of the entity as entered in the eform.

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The Author can be reached at email id [email protected].

Disclaimer: The contents of this article are for information purposes only and do not constitute an advice or a legal opinion and are personal views of the author. It is based upon relevant law and/or facts available at that point of time and prepared with due accuracy & reliability. Readers are requested to check and refer relevant provisions of statute, latest judicial pronouncements, circulars, clarifications etc before acting on the basis of the above write up. The possibility of other views on the subject matter cannot be ruled out. By the use of the said information, you agree that Author / TaxGuru is not responsible or liable in any manner for the authenticity, accuracy, completeness, errors or any kind of omissions in this piece of information for any action taken thereof. This is not any kind of advertisement or solicitation of work by a professional.

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2 Comments

  1. GANESH BHIMRAO PANCHAL says:

    Whether CSR-1 can be files for Trust registered under Bombay Charitable Trust act but not registered under Section 12A & 80 G of Income Tax Act,1961? If yes under under which limb it can be registered

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