MANDATORY REGISTRATION BY NGO FOR TAKING CSR ACTIVITIES
MCA vide its Notification No. G.S.R. 40(E) dated 22nd January 2021 has introduced mandatory registration of every entity covered under Sub-Rule 1 of Rule 4 of the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021 who intends to carry any CSR activities, with the Central Government by filing Form CSR-1 with the Registrar w.e.f. 01st April 2021.
Provided that the provisions of this sub-rule shall not affect the CSR projects or programmes approved prior to the 1st April 2021.
On successful submission of Form CSR-1, a unique CSR Registration Number shall be generated electronically.
DETAILS / DOCUMENTS REQUIRED FOR FILING FORM CSR – 1
- Nature of entity
- 2. Name & CIN of entity if established by any company or group of companies otherwise track record of atleast 3 years in undertaking similar activities
- CIN / Registration No. of existing entity
- Name, Date of Incorporation, Address and PAN Number of the entity
- Email ID as OTP will be sent for verification and Mobile Number of the Entity
- Details of Governing Members of the entity
- Copy of Registration Certificate
- Copy of Pan Card of Entity
- Digital Signature of the Authorized Person with DIN Number / PAN Number
- Certification of Whole Time Practicing Professional – CA, CS or CMA
Entity as per Sub-Rule 1 of Rule 4 of the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021 are as under –
  a.   a company established under section 8 of the Act, or a registered public trust or a registered society, registered under section 12A and 80 G of the Income Tax Act, 1961 (43 of 1961), established by the company, either singly or along with any other company, or
  b.   a company established under section 8 of the Act or a registered trust or a registered society, established by the Central Government or State Government; or
  c.   any entity established under an Act of Parliament or a State legislature; orState Government; or
  d.   a company established under section 8 of the Act, or a registered public trust or a registered society, registered under section 12A and 80G of the Income Tax Act, 1961, and having an established track record of at least three years in undertaking similar activities.
Note – Form CSR-1 is available for filing w.e.f. 1st April, 2021