What is Form CSR 1? And the process for online CSR Registration in India For NGO

Introduction

Corporate Social Responsibility (CSR) is an essential aspect of businesses today. It is the responsibility of businesses to give back to society, and CSR activities help them do just that. NGOs, on the other hand, play a critical role in delivering CSR initiatives to society. To ensure proper registration of NGOs for CSR activities, the Indian government has launched the Online CSR Registration in India For NGO.

About CSR (Corporate Social Responsibility) Activities

Corporate Social Responsibility (CSR) activities are those that businesses undertake to improve social, economic, and environmental conditions. These initiatives are often driven by the desire to give back to society, improve the company’s image, and foster goodwill. The CSR activities may include education, healthcare, skill development, rural development, women’s empowerment, and many more.

What is Form CSR 1?

Section 135 of the Companies Act of 2013 and the Companies (Corporate Social Responsibility Policy) Rules of 2014 require the submission of eForm CSR-1.

Form CSR-1 is a registration form for implementing agencies seeking CSR funding from corporations. Form CSR-1 is known as the “Registration of Entities for Undertaking CSR Activities.” The Form CSR-1 is divided into two sections:

• The first section contains information about the entity that intends to engage in CSR activities.

• The certification by a practising professional is the second part of Form CSR-1.

Eligibility Criteria on Online CSR Registration in India For NGO

The NGOs that are eligible to conduct CSR activities and obtain CSR registration are listed in the table below:

1. A Section 8 company Registered under sections 12A and 80G of the Income Tax Act, with at least three years of charitable activity.

2. A publicly registered trust Registered under sections 12A and 80G of the Income Tax Act, with at least three years of charitable activity.

3. A incorporated society Registered under sections 12A and 80G of the Income Tax Act, with at least three years of charitable activity.

Important Note: Spending on CSR through an unregistered NGO does not qualify as CSR (Corporate Social Responsibility) activity.

Documents required for Form CSR 1 Registration

• Copy of the registration certificate of the NGO

• Copy of the PAN of the NGO with Form CSR-1

• Copy of PAN Card of the entity

• Mail ID of both entity and the authorized person signing the document

• DIN/PAN and Digital Signature of the Director, Trustee, Secretary, etc. of the organization

• Copy of the Resolution authorizing the person by the entity with Resolution number and date of the resolution

Process for filing Form CSR-1 in India For NGO

The Online CSR Registration in India For NGO is a significant initiative by the Indian government. It allows NGOs to register themselves for CSR activities through an online portal. To register, the NGO needs to fill out the Form CSR 1, which is available on the Ministry of Corporate Affairs (MCA) website. The Process for filing Form CSR-1 in India for NGO is as follows-:

1. Download Form CSR 1

• The applicant must go to the Ministry of Corporate Affairs (MCA) official website and click on Forms & Downloads at the top of the page.

• Scroll down the page until you reach the topic ‘Incorporation services.’ Click on “Registration of Entities Engaging in CSR Activities Form CSR-1.” Download the e-Form, either with or without the instructions. This will be downloaded as a zip file. Extract the relevant pdf files after unzipping it.

• Open the ‘Form CSR-1’ pdf file. This is Form CSR-1, which is used to register entities for CSR activities.

2. File form CSR 1

• To file Form CSR-1, the applicant must go to the Ministry of Corporate Affairs’ official website. The applicant can upload the Form CSR-1 by logging into the portal.

• After logging in, enter a valid ‘Corporate identity number’ (CIN) to cancel an unused issued Share of one class and increase share capital.

• Select the eForm’s purpose from the drop-down menu and, if others are selected, specify the entity in the description box.

3. Form CSR 1 Certification

• Once completed, the form must be certified by an independently practising CA, CS, or CMA to ensure that the information and documents provided in the application are 100% genuine.

4. CSR 1 Form Submission

• After filling out the form CSR 1 and having it certified by an authorised professional, it can be submitted online on the MCA portal along with the prescribed application. Ensure that all of the documents uploaded with the CSR application are self-attested by the applicant.

5. CSR Registration Issuance

When Form CSR 1 is submitted, the RoC thoroughly examines it and, if satisfied with the application, issues a unique CSR registration number to the NGO, making it eligible to receive CSR grants and engage in CSR activities in India.

Conclusion

Corporate Social Responsibility (CSR) activities are an essential aspect of businesses today. The Online CSR Registration in India For NGO is a crucial initiative by the Indian government to ensure proper registration of NGOs for CSR activities. Process for filing Form CSR-1 is very simple, and NGOs can complete it quickly by following the steps mentioned above. This initiative helps businesses and NGOs to work together to improve society’s social, economic, and environmental conditions.