MCA Amends CSR Policy Rules, Introduces New CSR-1 e-Form

The Ministry of Corporate Affairs (MCA) issued Notification No. G.S.R. 452(E) dated 7th July 2025 amending the Companies (Corporate Social Responsibility Policy) Rules, 2014. From 14 July 2025, a new CSR-1 e-form will be used for registration of agencies that want to do CSR activities for companies.

Why this Amendment?

Companies in India must spend on CSR activities if they meet certain financial criteria under Section 135 of the Companies Act, 2013. Before spending, companies need to ensure that the NGOs, Trusts, Societies, or Section 8 companies they are giving money to are registered with MCA.

Earlier, there was a CSR-1 form, but it has now been replaced with a new, clearer CSR-1 form to:

• Make the registration process easier
• Check the background of agencies
• Track how CSR funds are used properly.

Who Needs to File the New CSR-1 e-Form?

Entities that intend to undertake CSR projects on behalf of companies must now file the revised CSR-1 e-Form. These include:

• Section 8 Companies
• Registered Public Trusts
• Registered Societies
• Entities established under an Act of Parliament or State Legislature

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These entities must register themselves before they can receive CSR funds from companies, ensuring that only compliant and eligible bodies handle CSR implementation.

Key Requirements Under the New Form

The new CSR-1 form collects:

• Basic details: Name, Registration number, PAN, address, email (with OTP verification)
• Type of entity: Section 8 Company, Trust, Society, etc.
• Proof of tax exemption under Income Tax Act (Section 10(23C) or 12A with 80G approval)
• Whether the entity has three years of experience in such activities
• Details of Directors, Trustees, CEO, or Authorized Representatives with their PAN/DIN and emails
• Attachments like registration certificate and PAN card copy
• Declaration signed digitally by an authorized person (Director/Trustee/CEO)
• Certification by a practicing professional (CA, CS, or CMA) confirming all details are correct.

Companies will only give CSR funds to agencies registered under this new CSR-1 system. It helps MCA track CSR spending and ensure proper use of funds.

It improves transparency and accountability in CSR activities in India.

For Agencies

• Check your registration and tax exemption status.
• Collect documents like PAN, registration certificate, and board resolution for authorization.
• Keep records of your three years of CSR activity experience.
• Contact your CA/CS/CMA for certification.
• Plan to file the new CSR-1 before working on CSR projects with companies.

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