The Ministry of Corporate Affairs (MCA) has issued the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2025, amending the 2014 CSR Rules to introduce a revised e-form CSR-1 for the registration of entities undertaking Corporate Social Responsibility (CSR) activities. The amendment, notified on July 7, 2025, will come into force from July 14, 2025.
The revised CSR-1 form is to be filed by all entities intending to carry out CSR activities on behalf of companies under Section 135 of the Companies Act, 2013. These include:
Companies registered under Section 8,
Registered public trusts,
Registered societies,
Entities established by Central/State Governments, and
Entities established by an Act of Parliament or a State Legislature.
The form mandates detailed disclosures, including the entity’s legal status, registration under the Income Tax Act (Sections 12A, 80G, or Section 10(23C)), incorporation details, address, PAN, authorised representatives, and history of CSR activity. Where the entity is set up by a company or group of companies, relevant CIN details must also be provided.
Digital signature by an authorised person (Director, Trustee, CEO, etc.) is compulsory, and the e-form must also be certified by a practising professional, a Chartered Accountant, Cost Accountant, or Company Secretary. Any false certification will attract penalties under Sections 448 and 449 of the Companies Act, 2013.