Complete guidance to new e-form CSR-1

Are you a social organisation and seeking CSR Funding? Then it is mandatory for you to get registered with MCA by filing Form CSR-1 as soon as possible.

Ministry of Corporate Affairs has launched CSR-1 form on their website w.e.f. 1st April 2021. E-form CSR-1 is required to be filed pursuant to Section 135 of the Companies Act, 2013 and Rule 4 (1) and (2) of the Companies (Corporate Social Responsibility Policy) Rules, 2014.

Form CSR-1 is a registration form for getting CSR funding by implementing agencies from the corporates. The Form CSR-1 is termed as Form for “Registration of Entities for undertaking CSR Activities”.

The Form mainly consists of two parts, first part is relating to the information about the entity who intends to undertake CSR activities. Second part of Form CSR-1 is certification by practicing professional.

If any implementing agency fails to file CSR-1, they shall not be eligible to continue as the Implementing agency.

On successful submission of Form CSR-1, a unique CSR Registration Number shall be generated by system automatically to applying organization

Five types of entities covered for registration in Form CSR -1 :

1) Company established under Section 8 of the Companies Act, 2013 with Section 12A and Section 80G registrations under the Income Tax Act, 1961.

2) Registered Public Trust with Section 12A and Section 80G registrations under the Income Tax Act, 1961.

3) Company established under Section 8 of the Companies Act, 2013 or Registered Trust or Registered Society established by the Central Government or State Government.

4) Registered Society with Section 12A and Section 80G registrations under the Income Tax Act, 1961.

5) Entity established under an Act of Parliament or State Legislature.

These companies/entities are required to mandatorily register themselves with the central government for undertaking any CSR activity by filing the e-form CSR-1 with the Registrar.

Procedure to Download Form CSR-1

-The procedure to download Form CSR-1 from the MCA website is as follows:

-The applicant needs to access the official webpage of the Ministry of Corporate Office (MCA) and Click on Forms & Downloads on the top of the webpage.

-Scroll down the page till the topic ‘Incorporation services’ is reached. Click on the “Registration of Entities for undertaking CSR activities Form CSR-1” Download the e-Form with or without Instruction. This will be downloaded in zip file format. Unzip it and extract the relevant pdf files.

-Open the pdf file named ‘Form_CSR-1’. This is Form CSR-1 for the registration of entities for undertaking CSR activities.

Form CSR-1 need to be digitally signed by following persons:

a) Any one of the Directors of Section 8 Company

b) Any one of trustees of Registered Trust

c) By Chairperson/Secretary in case of Registered Society

d) Authorized Signatory in case of entity established under an Act of Parliament or State Legislature.

e) A Practising Professional like Chartered Accountant in Practice or a Cost Accountant in Practice or Company Secretary in Practice

Documents Required for CSR-1 Registration

The documents required to upload for CSR-1 Registration is as follows:

-Copy of the registration certificate

-Copy of the PAN of the NGO with Form CSR-1

-DIN/PAN of the Director, Trustee, Secretary, etc. of the organization

-Copy of the Resolution authorizing the person by the entity with Resolution number and date of the resolution

-DSC of the person

Mandatory Attachments:

Section-8: Certificate of Incorporation and PAN of Company

Trust- Certificate of Registration and PAN of Trust

Society- Certificate of Registration and PAN of Trust

Certification of E-form:

This from should be certified by following:

Section-8: To be digitally signed by one director.

Trust- To be digitally signed by one of the Trustee/ CEO

Society- To be digitally signed by Chairperson/ CEO/ Secretary

NOTE: After approval of this form, an acknowledgement shall be sent to the email id of entity on which OTP has received earlier. Further, a approval letter with unique registration number shall also be sent to the email of the entity

To conclude, the intention behind the Form CSR-1 seems to streamline, monitor and control the process of Corporate Social Responsibilities activates of corporate in a better and transparent manner thereby protecting society at large. The benefits of CSR (Corporate Social Responsibility) shall flow smoothly to larger section of society thereby achieving the very Objective of Corporate Social Responsibility of the Government.

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