In accordance with the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021, company can undertake CSR activities either itself or through entities defined under Rule 4 sub rule (1).
These companies/entities are required to mandatorily register themselves with the central government for undertaking any CSR activity by filing the e-form CSR-1 with the Registrar.
So, if you are responsible for any one the following entities and are undertaking or planning to undertake CSR Activities from Companies providing CSR funds, you need file Form CSR-1 and obtain CSR Registration Number.
Nature of Entity Eligible for Registration
- Company established under Section 8 of the Companies Act, 2013 with Section 12A and Section 80G registrations under the Income Tax Act, 1961.
- Registered Public Trust with Section 12A and Section 80G registrations under the Income Tax Act, 1961.
- Company established under Section 8 of the Companies Act, 2013 or Registered Trust or Registered Society established by the Central Government or State Government.
- Registered Society with Section 12A and Section 80G registrations under the Income Tax Act, 1961.
- Entity established under an Act of Parliament or State Legislature.
Documentation Required for Filing Form CSR-1
- Certificate of Registration of the Entity
- PAN of the Entity
- Trust Email ID for OTP
- List of Directors/Trustees/Managing Committee (Name, Designation, PAN and Email ID)
- Resolution Authorizing Chairman/Trustee/Member to file Form CSR-1
- Digital Signature of the Authorized Chairman/Trustee/Member/Director
The form is processed in STP (Straight Through Process) mode and to be attested with Digital Signature by a Chartered Accountant/Company Secretary/Cost Accountant in whole-time practice.
When an e-Form is successfully processed, an acknowledgement of the same is sent to the user in the form of an email to the email id of the entity. Further, a digitally signed approval letter along with CSR Registration number with Format CSRXXXXXXXX where X represents system generated unique sequential number will be sent to the FO User as well as the email ID of the entity as entered in the e-form.
The form can be downloaded here
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