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CSR IDENTIFICATION
REGISTRATION
REGISTRATION OF ENTITIES FOR UNDERTAKING CSR ACTIVITIES
(FORM CSR-1)
Non-Governmental Organisation that is registered as a trust, society, or Section 8 Company intends to undertake any CSR activity, shall register itself with the Central Government by filing the form CSR-1 electronically with the Registrar, with effect from the 01st day of April 2021:
Form 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 as amended/substituted by the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021.
Form CSR-1 shall be signed and submitted electronically by the entity and shall be verified digitally by a Chartered Accountant in practice or a Company Secretary in practice or a Cost Accountant in practice.
CSR Registration Number
On the submission of the Form CSR-1 on the portal, a unique CSR Registration Number & CSR Certificate shall be generated by the system automatically.
Eligibility Criteria for NGO to receive CSR funds
The conditions for an NGO to receive CSR funds from a company only if are as follows:
A section 8 company Registered under section 12A and 80G of the Income Tax and have at least 3 years of undertaking charitable activities.
A registered public trust Registered under section 12A and 80G of the Income Tax and have at least 3 years of undertaking charitable activities.
A registered society Registered under section 12A and 80G of the Income Tax and have at least 3 years of undertaking charitable activities.
Note: CSR spending through an unregistered NGO is not eligible for counting towards CSR activities.
Important Points with respect to filing Form CSR-1
1. Form CSR-1 is required to be filed with the Registrar of Companies, with effect from the 01st day of April 2021.
2. In case of entity is established by any Company or group of companies, maximum 5 CIN(s) of such companies can be provided in the Form.
3. Email id of the entity is required to be entered and the same will be verified by One Time Password (OTP).
4. The Facility to send OTP will be enabled only after successful Pre-scrutiny of the form.
5. The OTP can be successfully sent to the email ID against one form, for a maximum of 10 times in one day. OTP shall be valid for a span of 30 minutes.
6. While entering the details of Directors/ Board of Trustees/ Chairman/ CEO/ Secretary/ Authorized Representatives of the entity, ensure that DIN or PAN must be valid and associated with the entity.
7. Maximum of 10 rows shall be available for entering the details of Directors/ Board of Trustees/ Chairman/ CEO/ Secretary/ Authorized Representatives of the entity.
8. Mandatory attachments:
• Copy of Certificate of Registration of entity; and
• Copy of PAN of entity.
9. Ensure that the form is digitally signed by:
• The Director in case of a Section 8 Company (Disqualified Director should not sign the form).
• One of the Trustee/ CEO in case of Registered Public Trust.
• Chairperson/ CEO/ Secretary in case of Registered Society.
10. Ensure the e Form is digitally signed by a Chartered Accountant/ Cost Accountant or Company Secretary in whole- time practice.
11. The Form will be processed in STP mode.
DOCUMENTS FOR FORM CSR-1
DOCUMENTS
Trust deed of the entity.
Certificate of Incorporation in case of Section 8 Company.
Society Registration certificate in case of Society.
Registration with State Public Trust Act, if any.
Valid Certificate u/s 12A issued by the Director of Income Tax (Exemption).
Valid Certificate u/s 80G issued by the Commissioner of Income Tax (Exemption).
PAN of an NGO.
DIN/PAN 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.
Digital Signature Certificate of the authorising person.
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