Registration of entities for undertaking CSR Activities

Ministry of Corporate Affairs through CSR policy amendments, 2021 has brought several changes to bring transparency and accountability of companies who undertake CSR activities.

CSR Implementation:

Now companies shall ensure that CSR activities are undertaken by company itself or by following entities:

• A company established under Sec. 8 of the Act, a Registered Public Trust or a Registered Society, which are registered u/s 12A and 80G of the Income Tax Act, 1961, established by the company, either singly or along-with any other company.
• A company established under Sec. 8 of the Act, a Registered Trust or a Registered Society established by Central Government or State Government.
• Any entity established under an Act of Parliament or a State legislature.
• 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 and also, it is mandatory for the above entities to be registered u/s 12A AND 80G of the income tax act and, AND having an established track record of at least three years in undertaking similar activities for getting CSR funds.

Entity Registration

All the above entities who intend to undertake CSR activities mandatorily need to register with the Central government. Entities have to file Form CSR-1 electronically on the MCA portal.

Filing of CSR-1 & Verification

CSR-1 shall be signed and submitted electronically by the entity on the MCA portal and shall be verified digitally by a Chartered Accountant in practice or a Company Secretary in practice or a Cost Accountant in practice.

Conclusion :

Hence, from 1 st of April 2021, it is mandatory for every CSR implementing entity to register with ROC by filing form CSR-1. If failed, they shall not be eligible for implementing CSR activities.

(Notification: http://www.mca.gov.in/Ministry/pdf/CSRAmendmentRules_22012021.pdf )

We, at Balakrishna and Co CA firm in Bangalore, have gained good exposure in establishing Sec 8 Company, Trust registration, 12A and 80G Registration, Registration of entity for CSR activity.

Any of you are interested to register your entity for CSR activity or require any clarifications, please feel free to contact me at This email address is being protected from spambots. You need JavaScript enabled to view it. .

• Prev
• Next