CSR implementing agency registration

CSR-1 Registration for NGOs in India

Confirm implementing-agency eligibility and prepare entity, tax, track-record, governance and DSC records for accurate CSR-1 filing and MCA registration.

CSR-1 MCA filing12A & 80G category condition3 years similar track recordUnique CSR number
Rule 4 implementing agency identity

What Is CSR-1 Registration?

CSR-1 is an electronic MCA form through which an eligible implementing agency registers with the Central Government. The system generates a unique CSR Registration Number after successful submission.

It does not incorporate an NGO, grant charitable tax approval, certify impact, approve a project or promise corporate funding. Those are separate legal, tax and commercial decisions.

Effective from 1 April 2021: eligible entities intending to undertake CSR activity as implementing agencies must register through CSR-1 under the Rules.

Category-specific conditions

Who Is Eligible for CSR-1 Registration?

Independent NGO

Section 8 Company, registered public trust or registered society with applicable charitable and donor approvals and at least three years of similar activity track record.

Government-established

Specified eligible entity established by Central or State Government, assessed under its own Rule 4 category.

Statutory Entity

An entity established under an Act of Parliament or State legislature, subject to the applicable category.

Company-established

Specified entity established by the company, singly or with another company, under the requirements of the Rules.

Filing checklist

Documents Required for CSR-1

Entity Records

  • Registration or incorporation certificate
  • PAN and registered office
  • Constitutional document
  • Official email and mobile

Tax & Eligibility

  • Current charitable registration
  • Current donor-deduction approval
  • Three-year track record evidence
  • Rule 4 category mapping

Governance

  • Governing-body particulars
  • Authorised signatory resolution
  • Consistent office-bearer records
  • Conflict and disclosure file

Digital Filing

  • Authorised signatory DSC
  • CSR-1 master information
  • Prescribed attachments
  • Professional verification records
MCA filing workflow

CSR-1 Registration Process

01

Map the Rule 4 category

Identify whether the applicant is an eligible Section 8 company, registered public trust, registered society, government-established or statutory entity.

02

Validate tax and track record

Check current charitable and donor approvals plus the applicable three-year similar-activity track record condition.

03

Reconcile entity records

Match name, PAN, registration, address, governing body and authorised signatory across all source documents.

04

Approve and prepare CSR-1

Pass the governing-body authority, complete the MCA form and attach prescribed evidence.

05

Apply DSC and verification

Use the authorised signatory DSC and obtain digital verification by a practising CA, CS or Cost Accountant.

06

Submit and retain evidence

File electronically and preserve the SRN, form, attachments, challan and generated CSR Registration Number.

07

Build corporate readiness

Prepare governance, project, finance, safeguarding, monitoring and utilisation evidence for separate corporate due diligence.

Know the exact outcome

What CSR-1 Does and Does Not Do

Strong compliance begins by setting the right expectation before filing.

It does

Register an eligible entity with MCA as a CSR implementing agency and generate a unique registration number.

It does not

Guarantee funding, approve a project, complete corporate due diligence or certify impact.

It supports

Entity identification in company CSR reporting and implementing-agency selection workflows.

It requires

Accurate continuing entity, tax, governance and programme records beyond the filing date.

Beyond the registration number

Become CSR Partnership Ready

Corporate boards must satisfy themselves about implementing-agency credibility and fund utilisation. A premium NGO profile is built on evidence, not only certificates.

Governance

Current policies, disclosures and decision records.

Track record

Verified outputs, outcomes and beneficiary evidence.

Financial controls

Project accounts, budgets, audit and utilisation.

Monitoring

Milestones, risk, reporting and impact evidence.

CSR knowledge centre

CSR-1 Registration Blog

Detailed guidance on eligibility, MCA filing, due diligence and project reporting.

NGO questions

CSR-1 Registration FAQs

Clear answers based on the MCA CSR Policy Rules.

Official referenceCSR Amendment Rules, 2021

01What is CSR-1 registration?

CSR-1 is the MCA registration form for eligible entities intending to act as CSR implementing agencies under Rule 4 of the Companies CSR Policy Rules. Successful submission generates a unique CSR Registration Number.

02Which NGOs can file CSR-1?

Specified Section 8 companies, registered public trusts, registered societies, government-established entities and entities created under legislation may qualify according to their Rule 4 category and conditions.

03Are tax registrations required?

Independent Section 8 companies, registered public trusts and registered societies under the relevant category require charitable and donor-deduction registrations described in Rule 4. Government-established and statutory categories are treated separately.

04Is a three-year track record required?

The independent implementing-agency category requires an established track record of at least three years in undertaking similar activities. The exact category should be mapped before filing.

05Who verifies CSR-1?

The form is signed electronically by the entity and digitally verified by a practising Chartered Accountant, Company Secretary or Cost Accountant.

06Does CSR-1 guarantee corporate funding?

No. It creates an MCA registration number for an eligible implementing agency. Corporate selection, project approval, agreement and disbursement require separate due diligence and board processes.

07Is CSR-1 the same as NGO registration?

No. The NGO must first exist through an eligible legal structure and meet applicable tax and track-record conditions. CSR-1 does not create the underlying entity.

08Can a newly registered NGO obtain CSR funds?

A new independent NGO may not meet the three-year similar-activity track record condition for that Rule 4 category. Category-specific professional review is necessary.


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