Companies Act · source-checked form guide
CSR-1: register an eligible CSR implementing entity
An eligible implementing entity registers electronically under Rule 4(2). A generated CSR registration number identifies the registered entity; it does not establish eligibility of every proposed activity, approve a project budget or guarantee funding.
Which version and who acts?
CSR-1 substituted from 14 July 2025 by G.S.R.452(E); read with current Rule 4 and new 2026 Rule 4A. Example uses the Government-established section 8 branch, avoiding an assumed private-entity tax exemption.
Eligible entity through its actual authorised representative, digitally verified by a practising CA, CS or cost accountant. The donor company separately tests the actual implementation branch.
G.S.R.452(E), physical pp 6–9: field 1 entity nature;2 establishment/track-record;3 identity/address/emailOTP/PAN;4 representatives; registration/PAN attachments, entity authority and professional verification.
Completed field illustration
Fictional example — not for filing. Fictional Example Public Learning Foundation is a section 8 company established by a State Government on 1 April 2019. It proposes school learning-support implementation. The example assumes authentic incorporation and Government-establishment evidence; it neither creates such evidence nor claims approval. A draft is prepared 21 October 2026.
| Prescribed field / block | Completed fictional entry |
|---|---|
| 1 Nature of entity | Section 8 company established by State Government; this is the specific Rule 4(1)(b) option, not an independent private NGO. |
| 2 Established by company / track record | No private company/group establishment assumed. The separate independent-entity three-year track record condition is not made universal across Government/statutory branches. |
| 3(a)–(d) Type / number / name / date | Section 8 company; SYNTHETIC-CIN-CSR 01, deliberately invalid; Example Public Learning Foundation;01/04/2019. |
| 3(e)–(h) Address / email / OTP / PAN | 1 Example Public Education Lane, New Delhi 110001, fictional; csr@example.invalid. No functioning OTP, valid PAN or actual verification fabricated. |
| 4 Authorised representatives | Mira Example, director; Arun Training, director; fictional contact/identity markers only. Actual prescribed DIN/PAN and contact data must match genuine records. |
| Attachments | Actual incorporation/registration certificate and entityPAN copy required; Government-establishment evidence supports the selected legal branch. No false certificate or tax order supplied. |
| Entity authority / representative signature | Assumed Board authority 20/10/2026; actual representative and DSC required. Not signed. No DSC, certification, SRN, filing or approval has occurred. |
| Professional certificate / office use | Actual engaged practising CA/CS/CMA must verify original records and apply genuine DSC. No membership/COP, SRN or CSR registration number invented. |
The named fields illustrate this scenario. The official reference contains the additional applicable fields, schedules, attachments and declarations. Synthetic identifiers are not valid input for a live filing. No signature, certification, authority action or successful filing is represented.
Check the dates, amounts and legal branch
- 1 April 2019 to 21 October 2026 exceeds 7 years; age alone does not establish Government sponsorship, CSR eligibility or a similar-activity record.
- Rule 4(2) registration applies to covered entities intending CSR implementation from 1 April 2021; projects approved before that date have the stated saving. Registration and project approval are distinct.
- New Rule 4A’s ZCZP route caps subscription at 10% of total FY CSR expenditure: for₹20 lakh total, instrument spending cannot exceed₹2 lakh. It exempts the subscribing company from impact assessment of projects funded by that instrument, not every CSR project.
- Rule 4A applies Rule 4 except subrules 5/6. Issuer project duration is at most 3 succeeding FY; on listing termination its unspent amount goes to a ScheduleVII fund and it reports compliance to SEBI. Ordinary direct/implementing-entity projects keep their own Rule 4 controls.
Prepare, submit and retain the evidence
- Identify the actual legal-entity branch and establish Government/statutory/private sponsorship and applicable tax/track-record evidence; the form’s printed 1961 tax labels do not authorise fabricated 2026 exemption orders.
- Complete the current entity, representative, OTP/PAN and attachment fields from original records; obtain actual entity authority and genuine practising-professional verification.
- Submit the real form and retain the actual generated registration result. Donor company then checks the specific ScheduleVII activity, implementation route, funds and continuing reporting requirements separately.
Download the right reference and sample
Official prescribed referenceFilled sample: fictional field illustrationThe reference preserves the complete official source document. Use the physical PDF page locators above to find this form; adjacent forms and amendment provisions may share a page. The sample is a static educational model, not an MCA utility, statutory approval or executed filing.
Primary authorities and exact locators
- G.S.R.452(E), physical pp 6–9: field 1 entity nature;2 establishment/track-record;3 identity/address/emailOTP/PAN;4 representatives; registration/PAN attachments, entity authority and professional verification.
- Companies Act, 2013: the sections expressly identified in the form and explanatory workflow; source copy, read with the specific later rules linked here.
- Rule4(1)(a)–(d) eligibility branches and(2) electronic registration/professional verification;(5)/(6) ordinary implementation controls.
- English physical pp2–3, operative commencement and Rule4A(1)–(4),10% actual total-expenditure cap, project-specific impact-assessment exemption and issuer duties.
Questions readers ask
What does this PDF complete?
It illustrates the named prescribed fields with fictional facts. The real statutory document must include every applicable field and annexure, supported by actual records and authorised verification.
Does downloading the sample create a filing or approval?
No. Follow the specific preparation and submission steps above. The actual portal acknowledgement, authority decision or signed professional report is separate evidence.