New CSR-1 Form Brings Stricter Compliance Rules

For NGOs, Trusts, Societies, and Section 8 Companies involved in CSR work

Effective from 14th July 2025

Since April 2021, any organisation (like a trust, society or Section 8 company) that wanted to carry out CSR projects funded by companies needed to register using a form called CSR-1. Now, from 14th July 2025, the government has updated this form, and it comes with more details and some new checks. If you’re a CSR implementing agency — or planning to become one — here’s a quick, friendly breakdown of what’s changed.

So, what’s changing?

The CSR-1 form is getting a makeover. It’s no longer just a basic form — now it wants to know who you are, how you’re set up, who’s running the show, and whether you’re tax-exempt.

The goal? To make sure CSR money only goes to reliable and qualified organizations.

First, who can register?

You need to tell the government what kind of organization you are. For example:

• A Section 8 company registered under the Companies Act
• A registered public trust or society
• An entity set up by the government
• An organization created by a company or corporate group
• Or, if none of the above, you must show a minimum 3-year track record of similar work

You’ll also need to say whether you have valid approvals under 12A, 80G, or 10(23C) of the Income Tax Act. These prove you’re a legit non-profit.

What details do you need to share?

You’ll need to fill in the basics — but in a bit more depth this time:

• What kind of organization you are (Company/Trust/Society/etc.)
• Registration number, date, and address
• PAN number
• Email ID (you’ll get an OTP for verification)
• CIN, if you’re a Section 8 company

Who runs the organization?

You now need to list everyone in charge — like your directors, trustees, or CEO. For each person, you’ll provide:

• Name and designation (like CEO, Trustee, etc.)
• PAN or DIN (Director Identification Number)
• Email ID

This helps the government keep track of who’s responsible for how CSR funds are used.

What documents do you need to upload?

Just two things (but make sure they’re scanned clearly):

• Your registration certificate
• Your PAN card

Who signs the form?

Someone authorized by your organization must digitally sign the CSR-1 form. Depending on your setup, this could be:

• A Director (for a company)
• A Trustee or CEO (for a trust)
• The Chairperson, Secretary, or CEO (for a society)
• An authorized rep (for a govt-formed entity)

Also, they need to confirm (via declaration) that:

• They’ve been officially authorized to sign
• The info provided is true and matches your official records

A professional needs to certify the form too

This is new — your form must be reviewed and digitally signed by a:

• Chartered Accountant (CA)
• Company Secretary (CS)
• Cost Accountant

They’ll certify that all your info is accurate, your docs are in order, and nothing’s been hidden.

Important: If anything’s found to be wrong later, the certifying professional could be held legally responsible. So this step isn’t just formality — it’s a serious check.

What’s the reason behind all this?

The government wants to make sure CSR funds — which come from companies as part of their legal obligation — are used properly, by experienced, registered, and tax-compliant entities.

This isn’t about adding red tape — it’s about trust, transparency, and making sure the real work on the ground gets the support it deserves.

What should you do now?

• Start gathering your documents
• Check your tax registrations (12A/80G/10(23C))
• Prepare a resolution authorizing someone to sign the form
• Get in touch with a CA, CS, or cost accountant who can certify it.