What is CSR-1 Registration and Why Every NGO in India Needs It

From April 1, 2021, any NGO that wants to receive CSR funds from Indian companies must have a CSR-1 registration number. Without it, no company can legally transfer CSR funds to you — regardless of how credible or experienced your organisation is.

This is the single most consequential compliance change the Indian NGO sector has seen in a decade. Yet a surprising number of NGOs are still operating without CSR-1 registration — either unaware of the requirement, or under the mistaken belief that their existing registrations (12A, 80G, MCA21) are sufficient.

They are not. CSR-1 is a separate, mandatory registration specifically for receiving CSR funds. This guide explains exactly what it is, who needs it, how to get it, and what happens if you do not have it.

Who Needs CSR-1 Registration?

Any entity that wishes to receive CSR funds from companies covered under Section 135 of the Companies Act must file Form CSR-1. This includes:

  • Registered Public Charitable Trusts
  • Registered Societies (registered under any state Societies Registration Act)
  • Section 8 Companies (companies incorporated for charitable purposes)
  • Any other entity established for charitable purposes and meeting the eligibility criteria

Eligibility Requirements Before Applying

Before filing CSR-1, your NGO must meet all of the following criteria: valid legal registration (Trust Deed, Society Certificate or Certificate of Incorporation), valid 12A registration, valid 80G registration, minimum 3 years of charitable activities, a PAN card in the name of the NGO, and a Digital Signature Certificate (DSC) of an authorised signatory.

Documents Required for CSR-1 Filing

  • PAN card of the NGO
  • Registration Certificate (Trust Deed / Society Certificate / Certificate of Incorporation)
  • 12A Certificate (current, valid)
  • 80G Certificate (current, valid)
  • List of trustees/directors with their DINs or Aadhaar/PAN details
  • Digital Signature Certificate (DSC) of authorised signatory
  • Certification from a practising Chartered Accountant, Company Secretary, or Cost Accountant

Step-by-Step CSR-1 Filing Process

The entire process is online through the MCA portal at mca.gov.in. Step 1: Register on MCA21 Portal with the NGO PAN and authorised signatory details. Step 2: Download Form CSR-1 from MCA Services section. Step 3: Fill Part A with organisational details including NGO name, type, PAN, registration number, 12A and 80G details, and trustee/director information with DINs. Step 4: Get Part B certified by a practising CA, CS or CMA using their digital signature — this is mandatory. Step 5: Apply DSC and submit. No government fee is charged. Step 6: Receive your unique CSR Registration Number (CRN) within 7 to 10 working days.

After Registration — What You Get

Once approved, you receive a CSR Registration Number (CRN) — a unique identifier that companies must quote in their board resolutions and transfer records when funding your NGO. Your CRN is valid indefinitely as long as your underlying registrations remain active. There is no renewal required for CSR-1 itself.

Common Mistakes NGOs Make With CSR-1

  • Applying before 12A/80G is renewed — The form will be rejected. Always ensure underlying registrations are current before filing.
  • Using an expired DSC — Digital Signature Certificates expire every 2 to 3 years. Check validity before filing.
  • Not updating CRN with funders — Once you have your CRN, proactively share it with existing and prospective CSR partners.
  • Treating CSR-1 as the end of compliance — CSR-1 is the entry ticket. Companies will still conduct due diligence on your financials, governance and track record.
  • Confusing CSR-1 with CSR-2 — CSR-2 is filed by companies to report their CSR spending. NGOs do not file CSR-2.

Frequently Asked Questions

Is CSR-1 mandatory for all NGOs? Only for NGOs seeking CSR funds from companies under Section 135 of the Companies Act 2013.

What is the fee for CSR-1? No government fee. Professional fees to a CA/CS/CMA typically range from Rs 5,000 to Rs 20,000.

Does CSR-1 need renewal? No fixed expiry — but it lapses if your 12A or 80G expires.

How long does it take? Typically 7 to 10 working days after successful submission.

Can a company fund an NGO without CSR-1? No. Companies are legally prohibited from transferring CSR funds to NGOs without a valid CRN.