New CSR-1 form : Do Existing NGOs with CSR number Need to file it again ?
- Paresh Sarda
- Jul 17
- 2 min read
Corporate Social Responsibility (CSR) is an evolving area under the Companies Act, 2013, and compliance requirements for implementing agencies keeps changing over time. One of the important compliance requirements introduced a few years ago was the Form CSR-1, which must be filed electronically with the MCA (Ministry of Corporate Affairs) before an NGO can receive CSR funds.
On 7th July CSR Amendment Rules 2025 were notified which came into effect from 14th July 2025. Recently, many NGOs have raised a common question:
A new version of CSR-1 form has been notified. If our NGO already has a CSR number, do we need to file this new CSR-1 again?
Let’s understand the background and practical implications
What is CSR-1?
Any Not for Profit organization (Section 8 company, trust, or society) that wants to act as an implementing agency for CSR activities must file CSR-1 with the MCA and get a unique CSR registration number. Without this number, companies cannot transfer CSR funds to the NGO.
What changed in the new CSR-1?
The MCA notified a format of CSR-1. As compared to the previous form CSR-1 there is no change in the contents of the form. The only difference is that it is now a "web-based form". The details required from company, director etc are all same.
Do existing NGOs need to file the new CSR-1?
If your NGO has already filed CSR-1 earlier and has an active CSR registration number, you do not need to file the new CSR-1 again.
This is also clear from the instruction kit provided along with the form. The MCA instruction kit clearly mentions :
Please ensure that the CSR registration number has not already been provided against the PAN of the entity entered in the form.
The above instruction clarifies that if an NGO already has a CSR Registration number, they cannot file this form. Because the PAN error will show up while final submission of the form like below:
New NGOs or those who have not yet obtained a CSR number must file the new CSR-1.
Conclusion
The latest amendment mainly applies to first time applicants for CSR-1. If your NGO is already registered, you can continue using your existing CSR number without any need to filing the form again.
Download the MCA instruction kit here:
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