Introduction to NGO CSR-1 Filing
CSR-1 filing is a mandatory compliance for NGOs that wish to receive Corporate Social Responsibility (CSR) funds from companies. As per the Companies Act, 2013 and CSR Rules, only NGOs registered with the Ministry of Corporate Affairs (MCA) through Form CSR-1 are eligible to undertake CSR activities for corporates.
This Saving Mantra guide explains the step-by-step process for NGO CSR-1 filing in India, including eligibility, documentation, timelines, and post-registration compliance.
What Is CSR-1 Registration?
CSR-1 registration:
- Is a one-time registration with MCA
- Allots a unique CSR Registration Number
- Enables NGOs to receive CSR funds from eligible companies
- Applies to trusts, societies, and Section 8 companies
Without CSR-1 approval, corporates cannot legally donate CSR funds to an NGO.
Who Is Required to File CSR-1?
CSR-1 filing is mandatory for:
- Charitable Trusts
- Registered Societies
- Section 8 Companies
Eligibility conditions:
- NGO must be registered under 12AB
- NGO must have 80G registration
- NGO must have minimum 3 years of track record (except government entities)
Benefits of CSR-1 Filing
- Mandatory eligibility for CSR funding
- Official recognition by MCA
- Increased trust among corporates
- Transparent and compliant CSR operations
- Easy onboarding with CSR partners
Step-by-Step Process for NGO CSR-1 Filing in India
Step 1: Confirm Eligibility
Ensure the NGO has:
- Valid 12AB registration
- Valid 80G registration
- At least 3 years of charitable activity
- Proper governance and compliance history
Step 2: Appoint Authorized Signatory
- Board / Trustee resolution authorizing CSR-1 filing
- Authorized signatory must have DSC
- PAN of authorized person required
Step 3: Prepare Required Documents
Documents typically required:
- NGO registration certificate
- Trust deed / MOA & Bye-laws
- 12AB certificate
- 80G certificate
- PAN of NGO
- PAN & DSC of authorized signatory
- Governing body details
Step 4: File Form CSR-1 on MCA Portal
- Login to MCA portal
- Select Form CSR-1
- Enter NGO and registration details
- Upload required documents
- Digitally sign using DSC
Step 5: Verification by MCA
- MCA verifies details and documents
- Clarifications may be requested if discrepancies exist
Step 6: Allotment of CSR Registration Number
Once approved:
- Unique CSR Registration Number is issued
- NGO is listed as CSR-eligible
- NGO can legally receive CSR funds
Time Required for CSR-1 Approval
- Typical processing time: 7–15 working days
- May vary based on MCA scrutiny and accuracy of documents
Post CSR-1 Filing Compliance
After registration, NGOs must:
- Use CSR funds strictly for approved projects
- Maintain separate project-wise records
- Provide utilization reports to corporates
- Ensure alignment with Schedule VII activities
- Continue 12AB and 80G compliance
Common Reasons for CSR-1 Rejection
- Inactive or invalid 12AB / 80G registration
- Less than 3 years operational history
- Incorrect or mismatched details
- Improper authorization or DSC issues
How Saving Mantra Helps NGOs
Saving Mantra provides end-to-end CSR-1 filing services, including:
- Eligibility assessment
- Documentation and resolution drafting
- MCA Form CSR-1 filing
- Follow-ups and error resolution
- CSR compliance and reporting support
Disclaimer
This article is for informational purposes only and does not constitute legal, tax, or professional advice. CSR laws and MCA procedures are subject to change. Readers are advised to consult qualified professionals before filing CSR-1. Saving Mantra shall not be responsible for decisions taken based on this information.