Other BriefingsNavigate India’s New CSR-1 Requirements: Essential Guide for Businesses
Under the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2025—effective July 14, 2025—India introduced a revised CSR-1 form that requires applicant entities to provide more detailed disclosures.
In India, trusts, societies, and specific companies are required to register through Form CSR-1 to carry out funded CSR projects.
India’s Union Ministry of Corporate Affairs (MCA) revised the CSR-1 registration form, with the changes taking effect from July 14, 2025. The updated rules require all entities intending to implement CSR activities on behalf of companies—under Section 135 of the Companies Act, 2013—to comply with the new disclosure and filing requirements. The amendment replaces the previous e-Form CSR-1 with a restructured, more detailed version that requires applicants to submit comprehensive information.
Through this revision, India seeks to ensure that only eligible and verified organizations receive CSR funds and execute related projects.
READ MORE: Corporate Social Responsibility in India: A Guide
Simplified and digitized CSR-1 registration process
Since April 1, 2021, entities such as trusts, societies, and Section 8 companies in India must register through Form CSR-1 to undertake CSR projects on behalf of companies. This registration process ensures that only authorized non-governmental organizations (NGOs) can receive CSR funding.
As per Section 135 of the Companies Act, 2013, and Rules 4(1) and 4(2) of the Companies (CSR Policy) Amendment Rules, 2021, these entities are required to file Form CSR-1 with the Central Government to obtain approval.
Starting July 14, 2025, Form CSR-1 is no longer available as a downloadable PDF. Instead, applicants must complete and submit the form through a fully web-based format on the MCA21 portal. This change aligns with India’s broader initiative to promote digital compliance and enhance the ease of doing business. The key benefits of the new web-based CSR-1 Form are as follows:
- Simplified filing: No need to upload physical forms—information can now be directly entered and validated online.
- Improved transparency: A centralized digital system ensures accurate and accessible records of registered CSR entities.
- Faster approvals: Real-time validation is expected to reduce delays in the registration process.
Eligibility to file form CSR-1
As per the CSR Rules, the company’s board must ensure that the company either carries out CSR activities on its own or collaborates with eligible implementing agencies. These agencies include:
- A registered society, public trust, or Section 8 company that the company itself has established, provided the entity also holds valid registrations under Sections 12A and 80G of the Income Tax Act, 1961.
- A Section 8 company, registered trust, or society that the central or state government has set up.
- Any entity that a law enacted by the Indian Parliament or a state legislature has constituted.
- An independent Section 8 company, trust, or society that possesses valid 12A and 80G registrations under the Income Tax Act, 1961, and demonstrates a minimum of three years of experience in executing similar CSR activities.
Guide to submit e-Form CSR-1
Here is a step-by-step process for filing and submitting Form CSR-1.
Step 1: Visit the official website of MCA
- Visit the MCA website: click mca.gov.in.
- On the top right corner of the webpage, click on the Sign In/Sign Up option.
- You will be redirected to the MCA user login page.
- Log in using your credentials. If you don’t have an account, register to create one.
- After logging in, go to the eForms section under MCA Services and select CSR-1 from the list.
Step 2: Fill in the e-Form CSR-1
- Provide information such as the entity name, Corporate Identification Number (CIN) or registration number, and official address.
- Submit details of committee members, including names, designations, and contact information.
- Upload a copy of the CSR Policy approved by the company board.
- Enter relevant financial data to demonstrate CSR eligibility and compliance.
Step 3: Validate and submit the form
- Review and ensure all required fields are completed accurately. Click the Validate button to check the form.
- Upload all necessary supporting documents as specified in the form.
- Click on the Submit button to complete the process. A nominal fee may apply depending on your filing.
Step 4: Post-submission verification
- After successful submission, you will receive confirmation with a unique Service Request Number (SRN).
- Use the SRN on the MCA portal to monitor the status of your CSR-1 application.
List of documents required for filing Form CSR-1
To complete the CSR-1 registration process, entities must prepare and upload the following documents:
1. A copy of the entity’s registration document based on its legal structure, such as:
- Incorporation certificate for a Section 8 company
- Registered trust deed for trusts
- Memorandum of association for societies
2. A self-attested copy of the Permanent Account Number (PAN) card issued to the entity.
3. Copies of valid income tax exemption certificates under Sections 12A and 80G, Income Tax Act, 1961, if the entity has obtained them.
4. Provide the NGO Darpan ID if the organization is registered on the NGO Darpan portal maintained by NITI Aayog.
Essential disclosures in Form CSR-1
When submitting Form CSR-1, applicants must furnish the following information and supporting documents to complete the registration process:
1. The form requires information about individuals responsible for managing the entity’s affairs. This includes:
- Full name and official designation
- Director Identification Number (DIN) or Permanent Account Number (PAN)
- Digital Signature Certificate (DSC) of the authorized individual signing the form
- Valid and active email address.
2. Applicants must attach the following documents:
- Certificate of registration of the entity
- PAN card issued in the name of the organization.
The person signing the form must submit a copy of the board or governing body’s resolution that authorizes the individual to sign Form CSR-1, including the resolution number and date. If relevant, attach the company’s approved CSR policy and latest CSR report.
Please note: Disclose information about any subsidiaries or related entities covered under Part B of the CSR-1 form, if applicable.
Conclusion
The implementation of the revised, web-based Form CSR-1 reflects a strategic compliance move to enhance regulatory oversight, transparency, and efficiency in the CSR ecosystem. The updated filing process mandates detailed disclosures, digital authentication, and centralized verification to ensure that only eligible and compliant entities are authorized to undertake CSR activities on behalf of companies.
By transitioning to a fully digital platform and introducing more stringent information and documentation requirements, India aims to streamline CSR compliance procedures, improve traceability of funds, and promote greater accountability in implementation.
About Us
India Briefing is one of five regional publications under the Asia Briefing brand. It is supported by Dezan Shira & Associates, a pan-Asia, multi-disciplinary professional services firm that assists foreign investors throughout Asia, including through offices in Delhi, Mumbai, and Bengaluru in India. Readers may write to india@dezshira.com for support on doing business in India. For a complimentary subscription to India Briefing’s content products, please click here.
Dezan Shira & Associates also maintains offices or has alliance partners assisting foreign investors in China, Hong Kong SAR, Dubai (UAE), Indonesia, Singapore, Vietnam, Philippines, Malaysia, Thailand, Bangladesh, Italy, Germany, the United States, and Australia.
- Previous Article India’s Semiconductor Sector: Tracking Government Support and Investment Trends
- Next Article
