Glossary
CSR-1
MCA registration every NGO must hold before it can receive corporate CSR money.
Form CSR-1 is a registration filed with the Ministry of Corporate Affairs by any entity intending to receive Corporate Social Responsibility funds under Section 135 of the Companies Act, 2013. Since 1 April 2021, no Indian company can spend its statutory CSR outlay on an implementing NGO that does not carry a valid CSR-1 registration number.
Only entities registered under Section 8 of the Companies Act, or as a registered public trust or society, and that also hold 12A and 80G, are eligible to file CSR-1. The registration is a one-time filing but lapses if the underlying 12A/80G lapses.
The CSR-1 number appears on every CSR grant sanction letter as the receiver identifier — a funder's compliance team will not raise a payment cheque without it.