The CSR-1 Registration: What It Is and Why Every Corporate Donor Should Check It
In early 2021, the Ministry of Corporate Affairs tightened the rules around which NGOs are eligible to receive CSR contributions under the Companies Act 2013. The change has been in force since 1 April 2021, and it remains, in our experience, the single most-overlooked item on CSR compliance checklists.
What Is CSR-1?
CSR-1 is a mandatory registration form filed by an implementing NGO with the MCA. Once filed and approved, the NGO is issued a CSR Registration Number — a unique identifier in the format CSRxxxxxxxx or a state-prefixed variant. From April 2021 onwards, only NGOs holding this registration are eligible to receive CSR contributions. Donor companies cannot count non-registered donations as CSR spend under the 2% mandate.
Who Is Eligible to File CSR-1?
Three categories:
- Section 8 companies, registered Trusts, or registered Societies
- Holding valid 12A and 80G registrations
- With at least three years of track record in undertaking similar activities (except for those established by the government or under an Act of Parliament)
What Corporates Should Do as Due Diligence
- Ask the NGO for its CSR Registration Number (ours is DL/00027665; our CSR00 registration is CSR00037186).
- Verify on the MCA portal via a CSR-1 lookup.
- Confirm that the NGO's DARPAN ID is active.
- Retain a copy of the registration certificate in your CSR committee file.
- Disburse only via banking channels; retain Form 10BE from the NGO post-disbursement.
What the NGO Must File Annually
- Form 10BD — statement of donations received, filed with the Income Tax Department by 31 May each year
- Form 10BE — donation certificate issued to each donor (system-generated on filing 10BD)
- Annual utilisation reports per MoU with each corporate donor
- Timely filing of returns to maintain 12A and 80G good standing
Our Current Compliance Stack
| Instrument | Number |
|---|---|
| PAN | AAATW4653R |
| 12A | AAATW4653R24DL01 |
| 80G | AAATW4653R24DL02 |
| DARPAN / NITI Aayog | DL/20190246760 |
| CSR (E-ANUDAN) | CSR00037186 |
| CSR-1 | DL/00027665 |
| Trust Registration | Registration Act 1860, No. 1690, dated 26 May 2014 |
Every one of these is current and verifiable. If you are a CSR committee member looking to move a partnership past the diligence stage quickly, you can reach our compliance desk at Bali.charan@gmail.com.
