CSR-1 Registration: 2025 Amendments Explained

CSR-1 registration is a vital pre-requisite for NGOs, charitable trusts, societies and Section 8 companies which wish to conduct CSR activities on behalf of companies.

Under the Companies Act, 2013, companies which meet certain financial thresholds have to spend a certain sum on CSR activities. However, all NGOs and charitable organisations cannot accept CSR funds directly and carry out CSR projects. Only those eligible implementing agencies should get themselves registered with the MCA through the CSR-1 form.

In this blog post, we discuss what is CSR-1 registration, the 2025 amendments and updates, the eligibility conditions, documents, process of registration and FAQs.

Table of Contents

What is CSR-1 Registration?

CSR-1 form is the electronic version that can be used as per the provisions of rule 4(2) of the Companies (Corporate Social Responsibility Policy) Rules, 2014.

CSR-1 form is filed with the Ministry of Corporate Affairs (MCA) by those organizations which are eligible to function as implementing agencies for CSR activities of the firms.

Upon acceptance, an organization gets its CSR Registration Number.

The following organisations may qualify for CSR-1 registration:

Section 8 Companies
Registered Public Charitable Trusts
Registered Societies
Government-established organisations
Entities established under an Act of Parliament or State Legislature

CSR-1 registration has been mandatory for eligible implementing agencies since 1 April 2021.

What is the Purpose of Form CSR-1?

The main purpose of CSR-1 is to ensure transparency and accountability in the utilisation of CSR funds.

Through this registration, the MCA maintains information about organisations eligible to implement CSR projects.

Advantages of CSR-1 registration include:

Legal identification of implementing agencies for CSR.
Allocation of CSR money to eligible organizations.
Increase transparency in CSR actions.
Proper maintenance of records of implementing agencies.
Identification by companies of registered organizations for CSR initiatives.

It is important to understand that CSR-1 registration does not automatically make an organisation eligible for every CSR grant. The organisation must also satisfy the applicable eligibility conditions under the CSR Rules.

Eligibility Criteria for CSR-1 Registration

As per Rule 4(1) of the Companies (CSR Policy) Rules, 2014, the following categories of entities can act as implementing agencies:

Category	Eligibility requirements
Section 8 Company formed by a company or a group of companies	Valid registration under section 12A and exempted under section 80G of the Income Tax Act or exemption under section 10(23C) and exempted under section 80G
Registered Public Trust established by a company or group of companies	Same applicable income-tax registration and approval requirements
Registered Society established by a company or group of companies	Same applicable income-tax registration and approval requirements
Separate registration as Section 8 Company, Trust or Society	Section 12A registration and Section 80G approval, or Section 10(23C) exemption and Section 80G approval, together with a three-year history of conducting similar work
Government-established Section 8 Company, Trust or Society	Established by the Central or State Government
Statutory entity	Established under an Act of Parliament or State Legislature

CSR-1 Registration: 2025 Amendments Explained

Effective from 14 July 2025

The Ministry of Corporate Affairs made significant amendments to its rules through Companies (Corporate Social Responsibility Policy) Amendment Rules, 2025, which were notified on 7 July 2025 under Notification No. G.S.R. 452(E).

These amendments have replaced the old Form CSR-1 with a new one.

The important changes are discussed below.

A. Introduction of revised Form CSR-1

The old CSR-1 has now been upgraded to the new format that became effective from 14 July 2025.

This new format entails more information on the nature of the applying organization and its authorized representatives.

B. Additional categories of eligible entities

The revised form specifically includes entities having the applicable exemption under Section 10(23C) of the Income Tax Act, 1961, along with approval under Section 80G.

The following categories have been specifically included:

Section 8 Companies covered under the specified Section 10(23C) exemptions and approved under Section 80G.
Registered Public Trusts covered under the specified Section 10(23C) exemptions and approved under Section 80G.
Registered Societies covered under the specified Section 10(23C) exemptions and approved under Section 80G.

This change is relevant for organisations that obtained their applicable tax exemption under these provisions.

C. Additional information about the organisation

The revised form requires additional details, including:

Nature and type of the organisation.
CIN or registration number.
Name and date of incorporation or registration.
Complete registered address.
Country, PIN code, area/locality, city and state.
Official email ID of the organisation.
PAN of the organisation.

D. Details of directors, trustees and authorised representatives

The revised form requires details of the persons responsible for managing the organisation.

These include:

Name of the director, trustee, chairman, CEO, secretary or authorised representative.
Designation.
DIN or PAN, as applicable.
Email ID.
Email OTP verification.

E. Professional certification

The new form CSR-1 also includes the detailed process of certification by the practising professional.

The professional is supposed to certify the details and attachments as appearing in the original or certified records of the applicant company.

The professional is also supposed to certify that the records have been correctly prepared, all the required attachments have been made, and there is no suppression of any facts.

Mis-certification would invite action under Section 448 of the Companies Act, 2013.

The above changes are as per the form notified as per G.S.R. 452(E).

F. Existing CSR-1 registrations remain valid

Organisations that have already obtained a valid CSR Registration Number are not required to file CSR-1 again merely because of the 2025 amendment.

The revised form is applicable to new or unregistered implementing agencies seeking CSR registration.

Documents Required for CSR-1 Registration

Before filing Form CSR-1, the organisation should keep the following documents and information ready:

S. No.	Documents / Information
1.	Certificate of Incorporation or Registration Certificate
2.	PAN Card of the organisation
3.	Trust Deed, MOA or other constitutional documents, as applicable
4.	Section 12A/12AB registration details, wherever applicable
5.	Section 80G approval, wherever applicable
6.	Details of directors, trustees or authorised representatives
7.	DIN/PAN of authorised signatory
8.	Valid email ID and mobile number for verification
9.	Details of the company or group of companies, if established by them
10.	Details supporting three years of similar activity, wherever applicable

Step-by-Step Procedure to File Form CSR-1

The following is the general procedure for filing CSR-1 on the MCA portal.

Step 1: Check the eligibility of the organisation

First, verify whether the organisation is a Section 8 Company, registered Public Trust, registered Society or another eligible entity under Rule 4(1).

Also check the applicable income-tax registration, 80G approval and three-year experience requirements.

Step 2: Visit the MCA Portal

Visit the official MCA website:

Step 3: Select Form CSR-1

Navigate to the relevant MCA e-form services and select Form CSR-1 for registration of entities undertaking CSR activities.

Step 4: Enter Organisation Details

Fill in the required information, including:

Nature of the entity.
CIN or registration number.
Name and date of registration.
Registered address.
PAN details.
Official email ID and OTP verification.

Step 5: Enter Authorised Representative Details

Provide the details of directors, trustees, chairman, CEO, secretary or authorised representatives, as applicable.

Complete the required email OTP verification.

Step 6: Upload of Supporting Documents

Upload the registration certificate and PAN card of the organization in the prescribed format.

Make sure that the documents are clear, complete, and legible.

Step 7: Digital Signature and Professional Certification

The application form is to be digitally signed by the authorized signatory as per the prescribed category of the entity.

This form is also required to be certified by a practicing professional, for example, Company Secretary, Chartered Accountant, or Cost Accountant.

Step 8: Submit Form CSR-1

After completing the required validations and certifications, submit the form on the MCA portal.

Upon successful processing, the organisation receives its unique CSR Registration Number.

Important Points to Remember

Organisations planning to receive CSR funds should keep the following points in mind:

CSR-1 registration is mandatory for eligible implementing agencies covered under Rule 4(2).
Having a Trust Deed or Society Registration Certificate alone does not automatically make an organisation eligible.
The applicable 12A/12AB and 80G requirements must be fulfilled.
Independent organisations must satisfy the three-year track record requirement.
The information submitted in CSR-1 must match the organisation’s official records.
Existing organisations holding a valid CSR Registration Number do not need to reapply solely because of the 2025 amendment.
CSR-1 registration does not guarantee the receipt of CSR funding. Companies must independently verify the eligibility and suitability of implementing agencies.

Frequently Asked Questions (FAQs)

Q1. Is CSR-1 registration mandatory for NGOs?

Yes. The NGOs, which include Section 8 Companies, registered Public Trusts and Societies that intend to act as CSR implementing agencies shall register themselves by filling Form CSR-1.

Q2. From when CSR-1 amendment 2025 came into force?

The Companies (Corporate Social Responsibility Policy) Amendment Rules, 2025 were made applicable from 14 July 2025.

Q3. Can a newly registered trust apply for CSR-1 registration?

Yes, but only if it fulfils the eligibility criteria. An independent trust would need a minimum three-year track record in carrying out such activities.

Q4. Is 12A and 80G registration mandatory for CSR-1?

Yes, in case of relevant Section 8 Companies, Public Trusts and Societies it becomes necessary to have 12A registration and 80G approval. In the new form there are some specified categories of Section 10(23C) exemptions along with 80G approval.

Q5. Should an already CSR-1 registered organization file the new form?

No. The organizations that already have a CSR Registration Number are not obliged to re-register just because there is a new form, which was introduced in July 2025.

Q6. Who can certify Form CSR-1?

It can be attested by a practising Chartered Accountant, Company Secretary or Cost Accountant after going through the relevant documents.

Q7. Is CSR-1 registration same as 12A and 80G registration?

No. They are different registrations or approvals. Sections 12A/12AB and 80G are related to income-tax provisions while CSR-1 is the registration that comes under the Companies (CSR Policy) Rules for the eligible CSR implementing agencies.

Q8. Is NGO Darpan registration mandatory for CSR-1?

No. NGO Darpan registration is not a common eligibility criterion for all applicants of CSR-1 registration under Rule 4(1). The applicant should satisfy the particular conditions for the particular category.

Conclusion

Formal changes have been made in Form CSR-1 along with some additional information under Companies (Corporate Social Responsibility Policy) Amendment Rules, 2025.

The following changes which came into effect from 14th July 2025 have been done with an aim to maintain transparency and accountability of the implementing agency for the CSR activities.

Any non-governmental organizations (NGOs), charitable trusts, societies and Section 8 Companies, if interested in performing any CSR activity, must know about their eligibility and registration.