How an NGO can Filing of eForm CSR-1

Filing eForm CSR-1 is a mandatory process for NGOs in India that wish to receive CSR funding from companies. This form registers the NGO with the Ministry of Corporate Affairs (MCA) and allows companies to identify and engage with them for their CSR activities. Here's a step-by-step guide on how an NGO can file eForm CSR-1:   

1. Ensure Eligibility:

• Legal Entity: The NGO must be a registered legal entity in India, such as:
  • Section 8 company under the Companies Act, 2013  
  • Registered Trust
  • Registered Society  
• Registration under Income Tax Act: It should have a valid registration under Section 12A and 80G of the Income Tax Act, 1961.
• Experience: The NGO needs to have a minimum of 3 years of experience in undertaking similar activities.  
• Financial Records: Maintain clear and transparent financial records with proper accounts and audits.
• Legal Compliance: The NGO must not have been blacklisted or involved in any illegal activities.

2. Gather Required Documents:

• Registration Certificate: Copy of the NGO's registration certificate (e.g., Section 8 company registration certificate, trust deed, society memorandum).
• PAN Card: Copy of the NGO's PAN card.  
• 12A and 80G Certificates: Copies of the Income Tax exemption certificates.  
• NGO Darpan ID: If the NGO is registered on the NGO Darpan portal.  
• PAN of Authorized Signatory: PAN card of the person authorized to sign the form.  
• Digital Signature Certificate (DSC): DSC of the authorized person signing the form.  
• Resolution Authorizing the Person: Copy of the resolution authorizing the person to sign the form, along with the resolution number and date.  
• Company CSR Policy and Report (if applicable): If the NGO has a CSR policy and report, include it.  
• Details of Subsidiaries and Other Entities (if applicable): If the NGO has subsidiaries or other entities involved in CSR activities, provide their details.

3. Online Application Process:

• Access the MCA Portal: Visit the Ministry of Corporate Affairs (MCA) portal.  
• Download Form CSR-1: Go to 'MCA Services' -> 'e-Filing' -> 'Company Forms Download' -> Download eForm CSR-1.  
• Fill the Form: Complete all required details in the form, including:
  • Entity information
  • Registration details
  • Contact information
  • Details of the authorized person  
  • Details of subsidiaries (if applicable)
• Attach Documents: Attach the mandatory documents mentioned earlier.
• Obtain Verification: Get the form digitally verified by a practicing professional (CA, CS, or Cost Accountant).  
• Upload Form: Upload the completed and verified form to the MCA portal.  
• Pay Fees: Pay the applicable filing fee online.  
• Track Status: Track the status of your application on the MCA portal.  

4. Verification and Approval:

• The MCA will verify the documents submitted by the NGO.
• After successful verification and approval, the MCA will issue a CSR registration certificate to the NGO. This certificate will have a unique CSR Registration Number.  

Important Considerations:

• Accuracy: Ensure all information provided in the CSR-1 form and supporting documents is accurate and complete.
• Professional Assistance: If needed, seek assistance from professionals like Chartered Accountants or Company Secretaries for guidance on the registration process.
• Compliance: Once registered, adhere to the CSR regulations and guidelines for receiving and utilizing CSR funds.

By following these steps, NGOs can successfully file eForm CSR-1 and become eligible to receive funding from companies for their social initiatives.