Every entity, covered under sub-rule (1) of Rule 4 of Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021, who 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.
Provided that the provisions of this sub-rule shall not affect the CSR projects or programmes approved prior to the 01st day of April 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.
On the submission of the Form CSR-1 on the portal, a unique CSR Registration Number shall be generated by the system
Entities listed under sub-rule (1) of Rule 4 of Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021
i. Section 8 Company, Registered Trust, Registered Society under section 12A, and 80G of Income Tax Act, 1961 established by the Company singly or along with any other Company.
ii. Section 8 Company or a registered Trust or registered Society established by the Central Government or State Government; or
iii. Any entity registered under the act of Parliament or a State Legislature; or
iv. A company established under section 8 of the Act, or a registered public trust or a registered society under section 12A and 80G of IT, Act 1961, and having an established track record of at least 3 years in undertaking similar activities.