What we do
Our work in this practice group is structured around the records, deadlines, and decisions involved:
- Assessment of eligibility for CSR implementing agency registration.
- Assistance with CSR-1 form preparation and filing.
- Proper verification of organization and authorized signatory details.
- Support for obtaining the CSR Registration Number.
- Improved readiness to undertake eligible CSR-funded projects.
- Guidance on CSR documentation and compliance requirements.
- Assistance with maintaining records relevant to CSR activities.
How the engagement works
CSR requirements are primarily governed by Section 135 of the Companies Act, 2013 and the Companies (Corporate Social Responsibility Policy) Rules, 2014, as amended. Eligible implementing agencies undertaking CSR activities on behalf of companies are required to register with the Central Government by filing Form CSR-1, subject to the applicable conditions. The organization must satisfy the relevant eligibility requirements and, where applicable, have the prescribed track record and registration or exemption status. CSR-1 registration does not by itself guarantee CSR funding; projects and implementing agencies must continue to satisfy applicable CSR provisions and the requirements of the contributing company.
Scenario 1: A Section 8 Company wants to become eligible to undertake CSR-funded projects for corporate clients.
Scenario 2: A registered public trust or society wants to complete CSR-1 registration before approaching companies for CSR funding.
Scenario 3: An NGO has been selected by a company as an implementing agency and needs assistance completing CSR registration requirements.
Scenario 4: An organization wants to verify whether it satisfies the eligibility requirements for undertaking CSR activities on behalf of companies.
Scenario 5: An existing CSR-registered organization needs assistance reviewing its documentation and ongoing CSR compliance requirements.
CSR Eligibility Assessment
We review the organization’s legal structure, registration status, objects, tax registrations, track record where applicable, and other conditions relevant to CSR implementing agency eligibility.
Document Verification
We verify registration certificates, PAN, governing documents, 12A/12AB and 80G details where applicable, authorized signatory information, and other supporting records.
CSR-1 Form Preparation
We prepare the applicable Form CSR-1 using the organization’s registration, statutory, authorized signatory, and other required information.
General questions
01What is CSR registration?
CSR registration generally refers to the registration of an eligible implementing agency with the Central Government through Form CSR-1 so that it can undertake eligible CSR activities on behalf of companies, subject to applicable requirements.
02What is Form CSR-1?
Form CSR-1 is the prescribed MCA form used by eligible entities intending to undertake CSR activities as implementing agencies to register with the Central Government.
03Who can register through CSR-1?
Eligible Section 8 companies, registered public trusts, registered societies, and other entities covered by the applicable CSR Rules may be required to register through CSR-1, subject to satisfying the prescribed conditions.
04Is CSR-1 registration mandatory for receiving CSR funding?
For entities acting as implementing agencies for eligible CSR activities, registration through CSR-1 is an important statutory requirement under the applicable CSR framework. Eligibility and other conditions must also be satisfied before CSR funds can be received.
05Does CSR registration guarantee CSR funding?
No. CSR registration does not guarantee funding. Organizations must independently approach eligible companies, demonstrate suitable projects, satisfy company-specific requirements, and comply with the applicable CSR provisions.
06What documents are required for CSR-1 registration?
Documents and information may include the entity’s registration certificate, PAN, governing documents, 12A/12AB and 80G details where applicable, authorized signatory information, DSC, registration details, and other information prescribed in Form CSR-1.
07Can a newly formed NGO obtain CSR registration?
Eligibility depends on the organization’s legal structure, registration status, applicable tax registrations, track record requirements where applicable, and other conditions prescribed under the CSR Rules. A newly formed organization should be assessed against the current requirements before filing.
08Can you help with CSR-1 filing?
Yes. We can assist with eligibility assessment, document verification, CSR-1 preparation, filing, digital verification, CSR Registration Number documentation, and related compliance guidance.
