Quick answer
What is CSR 1 registration?
CSR 1 registration is the registration of a trust, society or Section 8 company with the Central Government by filing Form CSR-1 electronically with the Registrar on the MCA portal. Since 1 April 2021, an NGO must hold it before a company can spend CSR funds through it, and the system then generates a CSR registration number.
- Required for implementing agencies from 1 April 2021
- NGO usually needs 12A and 80G registration first
- Independent NGOs need a three-year track record
- Not needed if the company runs CSR itself
What is CSR 1 registration and why does an NGO need it?
Companies above the CSR thresholds must spend part of their profits on approved social activities, and they often do it through an NGO. MCA requires every such implementing agency to register on the MCA21 portal by filing Form CSR-1, so companies can find and rely on registered partners.
MCA's FAQ says the purpose is to create a database of implementing agencies and bring accountability and transparency to CSR. For an NGO, CSR-1 is the ticket to corporate funding: without it, a company cannot count spending through you towards its CSR obligation for any new project.
Which companies have a CSR obligation matters to you because they are your potential funders. MCA's General Circular 14/2021 sets the test on the immediately preceding financial year:
| Criterion | Threshold in the preceding FY |
|---|---|
| Net worth | ₹500 crore or more |
| Turnover | ₹1,000 crore or more |
| Net profit | ₹5 crore or more |
| Minimum spend | At least 2% of average net profits of the preceding financial years |
Source: MCA General Circular 14/2021 dated 25 August 2021, FAQs 1.1 and 1.4, on the National CSR Portal, checked 10 November 2026.
Who is eligible for CSR-1 registration?
Four kinds of entity can act as CSR implementing agencies under rule 4(1). For most independent Delhi NGOs, the relevant route is the last one: a Section 8 company, registered public trust or registered society with 12A and 80G registration and an established track record of at least three years in similar activities.
| Category | Who it covers | 12A and 80G needed? | Track record |
|---|---|---|---|
| (i) Set up by the company | Section 8 company, registered public trust or society set up by the company alone or with other companies | Yes | Not required |
| (ii) Set up by government | Section 8 company, registered trust or society set up by Central or State Government | No | Not required |
| (iii) Statutory bodies | Entities established under an Act of Parliament or a State legislature | Not stated for this category | Not required |
| (iv) Other bodies | Section 8 company, registered public trust or registered society | Yes | At least three years in similar activities |
Source: MCA General Circular 14/2021, FAQs 5.2 and 5.3, on the National CSR Portal, checked 10 November 2026.
Need help with CSR-1 registration? Talk to a chartered accountant in Delhi today. First call is free.
Do you need 12A and 80G before CSR 1 registration?
Yes, for almost every private NGO. MCA's FAQ 5.3 says a Section 8 company, registered public trust or registered society must hold income tax registration under 12A as well as 80G to act as an implementing agency, unless it was established by the Central or State Government.
The CSR Rules still use the 1961 Act numbers. From 1 April 2026, new applications are made under sections 332 and 354 of the Income-tax Act 2025 in Forms 104 and 105, and registrations granted earlier continue. Our 12A and 80G registration page explains the new forms. Keep the registration orders handy, because CSR teams ask for them in due diligence.
MCA's FAQ 5.4 adds that in states where registering a public trust is not mandatory, a "registered public trust" includes a trust registered under the Income Tax Act.
Documents required for Form CSR-1
Prepare the NGO's registration details, PAN, income tax registration orders, details of the people who run it, and proof of past activity if you rely on the three-year track record. The form also needs a digital signature of the authorised person.
| Item | Why it is needed |
|---|---|
| Registration certificate (trust, society or Section 8) | Proves the entity type allowed under rule 4(1) |
| PAN of the NGO | Identity check across MCA and income tax records |
| 12A and 80G orders (or section 332 and 354 orders) | Condition in FAQ 5.3 for non-government NGOs |
| Details of trustees, directors or governing body | Identifies the people responsible for CSR funds |
| Activity reports and accounts for the last three years | Supports the track-record condition for independent NGOs |
| Digital signature certificate (DSC) | The form is signed and submitted electronically |
| Darpan ID | Not part of the CSR rule, but a company may ask for it in partner checks |
Built from MCA FAQs 5.2 to 5.6 (General Circular 14/2021). The live form on the MCA portal lists the exact fields and attachments; we confirm them at filing.
How to file CSR 1 registration: step by step
Form CSR-1 is filed online on the MCA portal by the NGO itself. The steps below are how we run it for a trust or society that is not otherwise an MCA user.
- 1
Check eligibility
Confirm the entity type, 12A and 80G status and, for an independent NGO, three years of similar activities with evidence.
- 2
Arrange a DSC
The authorised signatory needs a valid digital signature to sign the form.
- 3
Create the MCA login
The NGO registers on the MCA portal so it can file in its own name.
- 4
Fill Form CSR-1
Enter registration, PAN, tax registration and governance details exactly as they appear on the documents.
- 5
Attach and sign
Upload the required attachments, sign with DSC and submit.
- 6
Record the CSR registration number
Save the CSR registration number and acknowledgement; companies ask for it in every funding agreement.
When is CSR-1 not needed?
CSR-1 is not needed when the company spends its CSR budget directly, without an implementing agency. MCA's FAQ 5.8 says the question of filing CSR-1 does not arise in that case. It is also not a route for foreign bodies: an international organisation cannot be an implementing agency.
| Situation | CSR-1 position |
|---|---|
| Company runs its own CSR project | Not required |
| Company funds a registered NGO's project | NGO must hold CSR-1 |
| Project approved between 22 January and 31 March 2021 | Could continue through an unregistered agency; new projects after 1 April 2021 need registration |
| International organisation | Cannot be an implementing agency; may help design, monitor and evaluate |
| Companies pooling CSR funds | Allowed under rule 4(4); the agency used still needs to be eligible |
Source: MCA General Circular 14/2021, FAQs 5.1 and 5.6 to 5.10, checked 10 November 2026.
Fees, timeline and what CSR partners check after registration
We have not found an official MCA fee or processing time for CSR-1 that we could confirm, so we do not quote one; the portal shows any fee at filing. Our own fee is fixed in writing before work starts. Most of the effort is in getting the eligibility documents in order, not the form.
Registration only makes you eligible. Companies still run their own checks before signing a CSR agreement, and they report the spending in their board reports and MCA filings, so your records must stand up to that scrutiny:
- 12A and 80G orders that are current, not expired.
- Audited accounts and the trust audit report for each year; see Form 10B and trust audit.
- A clean NGO Darpan profile matching your other records.
- Project budgets, utilisation reports and, where asked, a utilisation certificate.
- If funds come from a foreign parent's Indian subsidiary, check whether FCRA rules apply.
Why CSR-1 applications and CSR partnerships fail
The usual problems are an expired or provisional 12A and 80G status, a track record that cannot be documented, and data that does not match across PAN, deed, MCA and Darpan. Each one either blocks the filing or makes a company's CSR team walk away.
- Tax registration gaps. Only provisional registration, or a lapsed one, when the company expects regular status.
- Thin evidence. No year-wise reports, photos or beneficiary records for the three years claimed.
- Name mismatches. Small spelling differences between PAN and the registration certificate.
- Wrong signatory. DSC holder is not an authorised trustee, director or office bearer.
- Weak accounts. Late audits or missing utilisation records for earlier grants.
How CA in Delhi handles CSR 1 registration
We check eligibility, fix gaps in your tax registrations, prepare the evidence file, arrange the DSC, file Form CSR-1 and hand back the CSR registration number. You get a fixed quote before work starts, and the work runs online with a visit to Netaji Subhash Place optional.
None of our three listed firms lists CSR-1 as a separate service. Moneymji lists trust and Section 8 registration and Greenwolf Advisors lists regulatory filings, so we pass CSR-1 enquiries to the listed firm or partner professional that handles the work and confirm scope in writing. See their profiles on our chartered accountant firms in Delhi page.
- What you send: registration certificate, PAN, 12A and 80G orders, governing body details, three years of accounts and activity reports.
- What you get back: the filed CSR-1 with acknowledgement and CSR registration number, plus a checklist for company due diligence.
NGOs in Model Town and nearby colonies are a short drive from our office. Comparing advisers? Our CA near me page lists what to ask before you hire.
Frequently asked questions
Is CSR-1 registration mandatory for all NGOs?
Only for NGOs that want to act as implementing agencies for company CSR spending. MCA's FAQ says every implementing agency under rule 4(1) must register on the MCA21 portal from 1 April 2021. An NGO that never takes CSR money does not need it.
Can a newly formed trust get CSR-1 registration?
An independent trust needs 12A and 80G registration and a track record of at least three years in similar activities. A new trust can still be eligible if a company set it up, alone or with other companies, since that category has no three-year condition.
Does a Section 8 company need 12A and 80G for CSR-1?
Yes, unless it was established by the Central or State Government. MCA's FAQ 5.3 applies the 12A and 80G condition to Section 8 companies, registered public trusts and registered societies alike.
What is the CSR registration number?
It is the number generated on the MCA portal once Form CSR-1 is submitted. Companies quote it in their CSR records, so put it on your proposals, agreements and receipts for CSR funds.
Our provisional 80G is still valid. Can we file CSR-1?
The FAQ asks for registration under 12A and 80G without separating provisional from regular status. In practice many companies prefer regular registration, so plan your Form 105 filing early if CSR money is a priority.
Can a company spend CSR money through an unregistered NGO?
Not for new projects. Only ongoing projects approved between 22 January and 31 March 2021 could continue with an unregistered agency. Any new project after 1 April 2021 needs a registered implementing agency.
Can an international NGO receive CSR funds as an implementing agency?
No. MCA's FAQ says an international organisation cannot act as an implementing agency. A company may engage one only to design, monitor and evaluate CSR projects or to build the capacity of its own CSR staff.
Does CSR-1 registration expire?
We have not found an official validity period for CSR-1 that we could confirm. What does expire is your 12A and 80G registration, which the CSR rule depends on, so track that renewal date carefully.
Do we also need FCRA to take CSR funds?
CSR funds from an Indian company are domestic money. FCRA matters only if the source counts as foreign under that Act, so check each funder; our FCRA registration page explains the rules.