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

  1. Nature of entity

  2. 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

  3. CIN / Registration No. of existing entity

  4. Name, Date of Incorporation, Address and PAN Number of the entity

  5. Email ID as OTP will be sent for verification and Mobile Number of the Entity

  6. Details of Governing Members of the entity

  7. Copy of Registration Certificate

  8. Copy of Pan Card of Entity

  9. Digital Signature of the Authorized Person with DIN Number / PAN Number

  10. 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


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