How to Apply for CSR Registration on MCA Portal

Under Section 135 of the Companies Act and the CSR Rules (as amended in 2021), non-government organizations (NGOs) and other implementing agencies must register to be eligible to receive corporate CSR funds. The relevant form is Form CSR-1, “Registration of Entities for undertaking CSR activities”, introduced on 1 April 2021.

5.1 Legal Basis

• Companies Act 2013, Section 135: Mandates CSR spends by companies of a certain size, to be spent on specified activities (Schedule VII).
• CSR Rules, 2014 (Amended 2021): Rule 4(2) as inserted by Companies (CSR Policy) Amendment Rules, 2021 requires:

“Every entity [Company, NGO, trust, society, or any implementing agency] that intends to undertake CSR activities need to register itself with the Central Government by filing the form CSR-1 electronically with the Registrar.”.

• Purpose: Registration creates a CSR Registration Number (CRN) for NGOs, allowing companies to verify the NGO and transfer CSR funds. It promotes transparency and prevents misuse (unregistered NGOs cannot receive CSR money for counting towards CSR requirements).

Eligibility. Rule 4(1) lists eligible entities (only if registered under Sec 12A/80G for at least 3 years). So, Trusts, Societies or Section 8 Companies applying for CSR-1 must have valid tax exemptions and 3-year track records.

5.2 Procedure to Register (Form CSR-1)

Step 1: Prepare Documents – Gather:

• Registration certificate (Trust deed registration or Society regn certificate, or Incorporation Certificate for Sec 8 Co).
• PAN card of the NGO/Trust/Society.

• Details (DIN/PAN) of governing board members (Directors, Trustees, Office-bearers).

• Resolution authorizing a signatory to file CSR-1 (e.g., board resolution/office-bearer resolution).
• Digital Signature Certificate (DSC) of the authorized signatory (CA/CS/Cost Accountant with certificate, or any whole-time Director with DIR-3KYC e-form compliance).

Step 2: Download eForm CSR-1 – From MCA site [MCA Forms -> Download -> Schedule of Incorporation (Incorp Services) -> CSR-1]. Unzip and open Form_CSR-1. It is an XML form with instructions. The second part (Part B) includes a declaration by the professional certifying correctness of information.

Step 3: Fill the Form Offline – Enter:

• Entity details (name, address, CIN/FCRN of company if applicable, CSR registration number if already registered).
• Objectives of CSR activities that the entity can undertake.
• Socio-economic profile of beneficiaries (if available).
• Board members (names, DIN/PAN).
• Professional certification (Part B) including CA/CS/Cost Accountant details who will digitally sign the form, confirming MOA/AOA compliance and accuracy.
• Attach copies (in PDF) of registration certificates, PAN, etc. (Part C).
• Save the form after validation.

Step 4: Upload and File on MCA Portal –

1. Log in to the MCA portal (mca.gov.in) with DSC.
2. Go to MCA Services > Company Services > e-Forms (Other) > Upload eForm.
3. Browse and select CSR-1. Upload.
4. The form will appear for attachment:

• Attach the PDF of filled CSR-1.
• Attach the PDF of professional certification (Part B).
• Attach all required documents as per checklist (registration, PAN, resolution, etc.).

1. Pay the fees. (As of now, Government fee for CSR-1 is nominal or exempt? [Some sources quote Rs. 5/- or no fee]. Verify current fee schedule.);
2. Submit the form using DSC (the chosen CA/CS/Cost Accountant must digitally sign it)

Step 5: SRN and CSR Registration Number (CRN)– On successful submission, an SRN(service request number) is generated. Once MCA processes the form (usually within a few working days).

they will issue a CSR Registration Number unique to the NGO. This CRN should be included in the NGO’s CSR section of companies’ annual reports and used for future correspondence.

For ongoing reference: The NGO should ensure the CRS-1 application is error-free; any error can be rectified by filing a fresh CSR-1 citing the SRN. MCA also provides a facility to check CSR-1 status under “View Public Documents” (search by PAN).

5.3 Fees and Timeline

Professional Certification: Only a practicing CA, CS, or Cost Accountant can sign Part B. This person vouches that the NGO’s constitution allows CSR activities and compliance with Section 8 (if applicable). Be sure the professional’s details are correct (Name, membership number).

Object Compatibility: The NGO’s objectives (in trust deed/MOA) must cover the CSR activity planned. If it does not, consider amending MOA/AOA before applying (an amendment add broad CSR objectives).

Updating Details: Any change in office address or board members after CSR-1 registration must be updated via filing an amendment to CSR-1 (File the same form again with updated data) within 30 days. This is similar to changing details in a company’s DSC or address proof.

Use of CRN: Only spend on eligible activities (Schedule VII), and get all receipts/invoices in NGO’s name and quote CRN. Companies will verify CRN validity on MCA portal.

De-registration: If an NGO ceases to be eligible (e.g., it dissolves or fails to maintain 12A/80G), MCA may cancel the CSR registration (Rule 4(4) of CSR Rules).

5.5 Summary of Steps and Documents

Registration Steps:

1. Obtain/ensure key documents (Trust deed or Society registration; MOA/AOA; 3-year financials).
2. Download and fill Form CSR-1 (offline XML).
3. Upload CSR-1 with required attachments on MCA portal; get SRN.
4. Receive CSR Registration Number (CRN) upon processing.

Key Documents to Upload:

• Registration certificate of NGO (Trust deed registration / Society certificate / Section 8 certificate).
• PAN card of NGO (with signature or stamp of an office-bearer).
• ID/Address proof (PAN, Aadhar) of authorized signatory.
• Board resolution authorizing filing of CSR-1 and expenditure (or appointment letter).
• DSC of authorized signatory.

Example:

An NGO “Green Growth Trust” (registered under a State Trusts Act) with Trust Regn No. AB123, PAN XYZ1234L, and 5-year operation, decides to undertake tree plantation CSR projects. The trustees pass a resolution authorizing CA Anil Sharma (member ICAI) to register with MCA. Anil signs Part B of CSR-1, Green Growth uploads CSR-1 online with all enclosures. After approval, MCA assigns CRN “CSR000123/Guj/2022-23” to the Trust. Companies wishing to fund them can verify this CRN on MCA’s site and cite it in their CSR-2 filings.

By following this process, NGOs become verified CSR partners. This opens a major funding avenue but comes with the responsibility to use funds transparently and report outcomes, as companies will monitor compliance and public reporting.