NGO CSR-1 Filing

Overview of NGO CSR-1 Filing

Form CSR-1 is a registration form related to Corporate Social Responsibility (CSR) under the Companies Act 2013 in India. It serves as a means for entities, especially non-profit organizations (NGOs), to seek CSR funding from corporations. The filing process involves submitting of the e-Form CSR-1. The concept of CSR aims to encourage companies to contribute to societal well-being, and the filing of CSR-1 is part of this regulatory framework. NGOs play a crucial role in accepting CSR in their non-profit organizations, making CSR-1 registration mandatory for them. This form is also essential for entities seeking guidance on how to register for CSR funding, emphasizing its significance in promoting social responsibility.

Benefits of CSR-1

• Improved Public Image

• Enhanced Goodwill of NGO

• No hassles in undertaking CSR activities

• Mitigate legal hurdles in securing funding from corporate

Eligibility Criteria for NGO for CSR-1 Filing

In order to be eligible for CSR registration in India, your NGO must:

• Be a registered Indian charity or non-profit organisation

• Have an Indian bank account

• Have a valid PAN card

• Submit annual financial statements

• Comply with all other applicable laws and regulations

Contents of Form CSR-1

CSR-1 is a kind of form for registering entities to receive CSR funding from the corporate and undertake CSR activities. The contents to be filled in Form CSR-1 are as follows:

• Nature of the entity 

• CIN number or registration number of the entity

• Entity details such as  date of Incorporation, address and email ID  

• PAN of the entity

• Details of directors, chairman, board of trustees, secretary, CEO or authorised representatives of the entity

•  DIN & DSC of the director

• Certification by a practising professional

Important Points to NGO CSR-1 Filing

• Having a valid registration under section 12A and 80G of the Income Tax Act, 1961

• track record of at least 3 years of establishment

• Has successfully registered with the Central Government by obtaining a Unique

• Registration number after filing form CSR-1

Documents required for NGO CSR-1 Filing

• 12AB and 80G registration order copy

• NGO’s PAN card

• Contact details such as contact number and email 

• Digital Signature Certificate and PAN of the Chairperson

• Details of members serving the organization

• Registration certificate of Section 8 entity 

• Trust Deed 

• Memorandum for a registered Society

• Form CSR-1 should include the digital signature of the following: 

• Directors serving the Section 8 entity

• Any one of trustees serving the Registered Trust

• By Secretary/Chairperson in case of Registered Society

• In case of a company functioning under the limit of Act of Parliament or State Legislature Authorized signatory.

• A Practicing professional like CA or CS in practice 

How to Register for CSR-1

• Register with registrar of company (ROC)

• After registration with registrar of company (ROC), apply for CSR1 registration with the MCA (Ministry of Corporate)

• NGO’s will be given registration certificate by the MCA, which will be valid for 3 years

• After the expiry of 3 years, NGO’s can renew its registration by submitting a new  application to the MCA

Procedure in case of NGO CSR-1 Filing

• Visit the MCA portal and then click on the ‘MCA Services’ tab. https://www.mca.gov.in/content/mca/global/en/home.html

• After clicking choose the option ‘e-Filing’ and click on the option ‘Company Forms Download’

• Then ‘Incorporation services’ heading and click on the ‘Form CSR-1’ under the ‘e-Form’ row and download the form

• CSR-1 will be downloaded in a zip folder

• Open the zip folder named ‘Form_CSR-1’ and extract the ‘Form_CSR-1’ pdf form

• After extracting the pdf form CSR-1, open the form and fill it

• The e-Form CSR-1 needs to be verified digitally by a practicing Company Secretary (CS) and  Chartered Accountant (CA), or a Cost Accountant (CA)

• Submission of the Form CSR-1 on the portal, after the form is verified by a CA, CS or cost accountant

• After the submission of the form CSR Registration Number will automatically be generated by the system

Conclusion

CSR-1 registration is a process by which an NGO can avail various benefits under the Companies Act, 2013 by registering with the Ministry of Corporate Affairs (MCA). The emergence of Form CSR-1 has allowed the tax authority to verify better check on NGOs’ funding transactions. The filing of Form CSR-1 will allow the NGOs to reduce the legal difficulty during the funding campaign, and also this  make them more genuine  and obvious.

Author:

Satyavati
Punjab
LLb, Rayat Bahra University