eForm CSR-1 is required to be filed pursuant to Section 135 of the Companies Act, 2013 and Rule 4 (1) and (2) of the Companies (Corporate Social Responsibility Policy) Rules, 2014.
Purpose of the eForm
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.
Important Points for Successful Submission
Processing Type: The eForm will be processed in STP mode.
SRN Generation: On successful submission of the eForm CSR-1, SRN will be generated and shown to the user which will be used for future correspondence with MCA.
Email & Immunity Certificate: When an eForm 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 eform.
Pursuant to Section 135 of the Companies Act, 2013, read with Rule 4(1) and (2) of the Companies (CSR Policy) Rules, 2014
Registration is mandatory for the Companies established under section 8 of the Companies Act, 2013 having registrations under Section 12A and Section 80G under the Income Tax Act, 1961, Registered Public Trust with Section 12A and Section 80G registrations under the Income Tax Act, 1961, Registered Society 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 and for Entity established under an Act of Parliament or State Legislature.
Following documents are required for filing Form CSR-1
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