MCA Form Guide
CSR-1 — CSR — Implementing Agency Registration
Quick answer: Registration of a CSR implementing entity (NGO, trust, society, or Section 8 company) with MCA to become an approved recipient of CSR funds. Filed before receiving CSR contributions. The CSR-1 registration is required for every CSR implementing entity from April 1, 2021. Companies disbursing CSR to an unregistered entity risk the contribution not being counted as valid CSR expenditure.
Quick answer
This filing is tied to a defined statutory trigger. The safest approach is to confirm the trigger first, then assemble the evidence before you log into the portal. NGOs, trusts, societies, and Section 8 companies that wish to receive CSR funds from companies under Section 135. For most founders, the fastest way to stay compliant is to map the filing trigger, gather the documents once, and then submit with the correct digital sign-off.
Who must file
NGOs, trusts, societies, and Section 8 companies that wish to receive CSR funds from companies under Section 135.
When to file
Filed before receiving CSR contributions. The CSR-1 registration is required for every CSR implementing entity from April 1, 2021.
Penalty note
Companies disbursing CSR to an unregistered entity risk the contribution not being counted as valid CSR expenditure.
Filing portal
MCA portal at the official government filing system.
Evidence checklist
The exact record set depends on the filing event, but the portal submission usually needs clear source documentation.
How to file
- 1
Confirm whether CSR-1 is the correct filing for the event you are handling and that it matches the compliance filing trigger.
- 2
Collect the supporting records that match CSR-1: The exact record set depends on the filing event, but the portal submission usually needs clear source documentation.
- 3
Prepare the form in the MCA portal, validate the entries against the company records, and make any final corrections before signing.
- 4
Upload the signed form, pay the applicable fee, and save the SRN and acknowledgement for audit tracking.
- 5
Store the filing evidence with your statutory records so the next cycle is faster and easier to review.
What this form is used for
Registration of a CSR implementing entity (NGO, trust, society, or Section 8 company) with MCA to become an approved recipient of CSR funds. This filing is tied to a defined statutory trigger. The safest approach is to confirm the trigger first, then assemble the evidence before you log into the portal. The purpose is usually either annual disclosure, a one-off event filing, or a statutory update tied to corporate records or regulatory reporting.
FAQ and compliance context
Who usually files CSR-1?
NGOs, trusts, societies, and Section 8 companies that wish to receive CSR funds from companies under Section 135.
What is the deadline for CSR-1?
Filed before receiving CSR contributions. The CSR-1 registration is required for every CSR implementing entity from April 1, 2021.
What happens if CSR-1 is filed late?
Companies disbursing CSR to an unregistered entity risk the contribution not being counted as valid CSR expenditure.
Can the filing be tracked after submission?
Yes. Keep the SRN, acknowledgement, and final uploaded PDF in your records for audit and ROC follow-up.
Is CSR-1 a one-time or recurring filing?
This is a one-time filing tied to a specific corporate event. Once the event has occurred and the form is filed, it does not need to be refiled each year.
Which law or rule requires CSR-1?
Section 135(1), Companies Act 2013; Rule 4(1), Companies (CSR Policy) Rules 2014
Why this one matters
Use this guide as a starting point, then map the filing to the exact company event so you do not file the wrong form.
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