CSR | CSR-1 | NGO | TRUST | SOCIETY | SECTION 8
CSR Registration and CSR-1 Registration in India
Professional assistance for
CSR Registration, CSR-1 Registration,
CSR implementing agency registration and Corporate
Social Responsibility compliance
in Odisha and across India.
BBSR Services assists eligible NGOs, Trusts,
Societies and Section 8 Companies with CSR-1
registration, documentation, CSR project support and
corporate CSR engagement.
What is CSR Registration?
Corporate Social Responsibility (CSR)
is the framework under which eligible companies undertake
specified social, environmental and development-related
activities in accordance with Section 135 of the Companies
Act, 2013 and the applicable CSR Rules.
In the context of NGOs and other implementing
organisations, the term CSR Registration
is commonly used for CSR-1 Registration
with the Ministry of Corporate Affairs. Eligible
implementing agencies are required to register through
the prescribed CSR-1 process in order to undertake CSR
activities on behalf of companies.
CSR-1 Registration
MCA's CSR framework requires eligible implementing
agencies to register through Form CSR-1. On successful
submission, a unique CSR Registration Number is
generated.
CSR and CSR-1 Registration - What is the Difference?
CSR for Companies
CSR under Section 135 applies to companies meeting
the prescribed financial thresholds. Such
companies are required to comply with the
applicable CSR framework.
CSR-1 for Implementing Agencies
CSR-1 is the registration mechanism for eligible
entities that intend to undertake CSR activities
as implementing agencies.
Important:
A company carrying out its CSR activities directly does
not need CSR-1 registration merely for that direct
implementation.
When is CSR Applicable to a Company?
Under Section 135 of the Companies Act, 2013, CSR
provisions apply to a company meeting any one of the
prescribed financial criteria during the immediately
preceding financial year.
Net Worth
Rs. 500 Crore or More
CSR provisions may apply where the prescribed net
worth threshold is met.
Turnover
Rs. 1,000 Crore or More
CSR provisions may apply where the prescribed
turnover threshold is met.
Net Profit
Rs. 5 Crore or More
CSR provisions may apply where the prescribed net
profit threshold is met.
The thresholds above are based on the CSR framework under
Section 135 of the Companies Act, 2013.
CSR Spending Requirement
A company covered by Section 135 is generally required to
spend at least 2% of the average net profits
made during the three immediately preceding financial
years on CSR activities, subject to the applicable
provisions and rules.
Example of CSR Spending Calculation
Year 1
Rs. 4 Crore
Year 2
Rs. 6 Crore
Year 3
Rs. 8 Crore
Average net profit =
(Rs. 4 Crore + Rs. 6 Crore + Rs. 8 Crore) / 3
= Rs. 6 Crore.
Indicative 2% CSR amount =
Rs. 6 Crore x 2% = Rs. 12 Lakh.
This is only an illustrative example. Actual CSR
expenditure must be calculated according to the
applicable provisions, rules and prescribed method.
Who Can Apply for CSR-1 Registration?
Eligible implementing agencies can undertake CSR
activities on behalf of companies subject to the
applicable requirements.
Section 8 Company
Eligible Section 8 Companies undertaking
qualifying social development activities.
Public Charitable Trust
Eligible registered public charitable trusts
meeting the prescribed conditions.
Registered Society
Eligible registered societies carrying out
qualifying CSR activities.
Government Established Entities
Certain entities established by the Central or
State Government may fall within the eligible
implementing agency framework.
Statutory Entities
Entities established under an Act of Parliament
or State Legislature may qualify where applicable.
Experienced Implementing Organisations
Certain eligible organisations having the
prescribed track record may undertake CSR
projects.
Important Conditions for CSR Implementing Agencies
01
Legal Registration
The organisation should have an appropriate legal
structure and registration as required by the CSR
Rules.
02
Tax Registration
Certain implementing agencies are required to
satisfy the applicable income-tax registration
requirements.
03
80G
Where required under the applicable CSR
implementing agency provisions, the organisation
should have the relevant 80G registration.
04
CSR-1 Filing
Eligible implementing agencies must complete the
prescribed CSR-1 registration process.
05
Digital Verification
CSR-1 involves electronic filing and professional
verification as prescribed.
06
CSR Registration Number
A unique CSR Registration Number is generated after
successful submission.
Documents Required for CSR-1 Registration
The exact documents depend on the legal structure and
circumstances of the implementing agency.
Registration Certificate
Certificate relating to the Trust, Society or
Section 8 Company.
Trust Deed
Applicable trust deed and amendments, where
relevant.
MOA and AOA
Constitutional documents for applicable Section 8
Companies.
Bye-Laws
Society bye-laws and governing documents where
applicable.
PAN
PAN details of the implementing organisation.
12A / 12AB
Applicable income-tax registration documentation.
80G
Applicable 80G registration or approval
documentation.
Trustee / Director Details
Details of trustees, directors and authorised
representatives.
Bank Details
Bank account information and supporting documents.
Activity Details
Details of charitable and social development
activities.
CSR-1 Registration Process
01
Organisation Assessment
Review the legal structure, registrations,
activities and eligibility.
02
Document Collection
Collect constitutional, tax, management and
supporting documents.
03
Information Preparation
Prepare the information required for the
prescribed CSR-1 filing.
04
CSR-1 Filing
Complete the electronic CSR-1 filing process.
05
Professional Verification
Complete the prescribed verification by the
relevant practising professional.
06
MCA Processing
The submitted information is processed through
the applicable MCA system.
07
CSR Registration Number
A unique CSR Registration Number is generated after
successful submission.
08
Corporate Engagement
The organisation can approach suitable companies
for eligible CSR project opportunities.
CSR Activities and Schedule VII
CSR activities must fall within the activities specified
under Schedule VII of the Companies Act, 2013 and the
applicable CSR framework.
Education
Education, vocational skills, literacy and related
development initiatives.
Healthcare
Healthcare, sanitation, preventive healthcare and
community health initiatives.
Poverty Relief
Poverty alleviation, nutrition and livelihood
support programmes.
Women Empowerment
Programmes supporting women and gender equality.
Rural Development
Rural development and community infrastructure
initiatives.
Environment
Environmental sustainability, conservation and
ecological initiatives.
Skill Development
Skill development and employment-oriented
programmes.
Sports
Sports development and training initiatives where
covered under Schedule VII.
Heritage and Culture
Protection of heritage, art, culture and related
activities.
Disaster Management
Disaster management, relief and rehabilitation
activities where permitted.
Public Welfare
Eligible social development and public welfare
programmes.
Social Development
Other activities falling within the applicable
Schedule VII framework.
Examples of CSR Projects
PROJECT 01
Rural Education Programme
A company may support educational infrastructure,
digital learning, scholarships or skill
development in eligible rural communities.
PROJECT 02
Community Healthcare
CSR funds may support eligible healthcare,
preventive healthcare and community health
initiatives.
PROJECT 03
Skill Development Centre
An eligible organisation may implement training
programmes for youth, women or disadvantaged
communities.
PROJECT 04
Environmental Programme
Eligible environmental sustainability,
conservation and ecological projects may be
considered.
PROJECT 05
Women Empowerment
Livelihood, entrepreneurship and skill development
projects for women may be considered where they
satisfy Schedule VII.
PROJECT 06
Rural Livelihood
Eligible projects supporting sustainable rural
livelihoods and community development may be
undertaken.
How NGOs Can Work With Corporate CSR Funds
CSR-1 registration can form an important part of the
compliance foundation for an eligible organisation
seeking to undertake CSR projects for companies.
STEP 1
Build Your Organisation
Maintain proper legal, tax and governance
registrations.
STEP 2
Obtain CSR-1
Complete the applicable CSR-1 registration process.
STEP 3
Develop Projects
Prepare clear CSR projects aligned with Schedule
VII and community needs.
STEP 4
Approach Companies
Present projects and implementation capabilities
to suitable corporate CSR teams.
STEP 5
Execute Projects
Implement approved projects according to agreed
objectives, timelines and budgets.
STEP 6
Reporting
Maintain utilisation records, project reports and
other required documentation.
CSR Compliance Services for Companies
CSR Applicability Review
Review whether the company falls within the
applicable CSR threshold.
CSR Spending Calculation
Assistance with determining the applicable CSR
expenditure requirement.
CSR Policy
Assistance with CSR policy and related
documentation.
Annual Action Plan
Assistance with CSR project planning and annual
action-plan documentation.
Implementing Agency Support
Assistance in identifying suitable CSR
implementing organisations.
Project Monitoring
Assistance with CSR project documentation and
monitoring frameworks.
CSR Reporting
Assistance with applicable CSR reporting and
documentation.
CSR Documentation
Organising project proposals, agreements,
reports and supporting records.
CSR Implementing Agency Registration
An NGO, Trust, Society or Section 8 Company seeking to
undertake CSR activities on behalf of a company should
determine whether it falls within the eligible
implementing agency categories and whether the prescribed
registration and tax requirements are satisfied.
CSR-1 is an important compliance step for eligible
implementing agencies. The MCA framework requires
prescribed electronic filing and professional verification.
CSR Registration Number
Following successful submission of CSR-1, the MCA
system generates a unique CSR Registration Number for
the implementing agency.
Important CSR Update for 2026
The CSR framework continues to operate under Section 135
of the Companies Act, 2013, the Companies (CSR Policy)
Rules, 2014 and related amendments.
In May 2026, the Ministry of Corporate Affairs expanded
Schedule VII by introducing subscription to eligible
zero-coupon zero-principal instruments on a Social Stock
Exchange as an additional CSR activity. The related
amendments also introduced provisions concerning eligible
Not-for-Profit Organisations and such instruments.
Compliance caution:
CSR projects should always be checked against the
applicable Schedule VII and CSR Rules before approval and
implementation.
CSR Registration Services in Odisha
BBSR Services provides
CSR Registration and CSR-1 Registration
assistance in Odisha for eligible NGOs,
Trusts, Societies and Section 8 Companies.
We assist organisations in Bhubaneswar, Cuttack,
Khordha, Puri, Ganjam, Gajapati, Balasore, Bhadrak,
Mayurbhanj, Jajpur, Kendrapara, Jagatsinghpur, Angul,
Dhenkanal, Keonjhar, Sundargarh, Sambalpur, Bargarh,
Balangir, Nuapada, Kalahandi, Koraput, Nabarangpur,
Rayagada, Kandhamal, Subarnapur and other parts of
Odisha.
Bhubaneswar
Cuttack
Khordha
Puri
Ganjam
Balasore
Mayurbhanj
Sambalpur
Bargarh
Balangir
Nuapada
Kalahandi
Koraput
Rayagada
Nabarangpur
CSR Registration Services Across India
BBSR Services also provides online
CSR-1 Registration and CSR Consultancy across
India for eligible organisations and companies.
Whether your organisation operates in Odisha, Delhi,
Maharashtra, Karnataka, Telangana, Andhra Pradesh,
West Bengal, Tamil Nadu, Gujarat, Rajasthan, Uttar
Pradesh, Bihar, Jharkhand, Chhattisgarh or another State
or Union Territory, you can contact us for an initial
assessment.
CSR Project Proposal Support
Corporate CSR teams generally need clear information
before evaluating a proposed social-impact project.
BBSR Services can assist eligible organisations with
structuring project information.
Project Title
Clear and specific name of the proposed project.
Problem Statement
Description of the social or environmental issue.
Target Beneficiaries
Number and profile of intended beneficiaries.
Project Location
Geographic area where the project will operate.
Project Budget
Estimated project cost and proposed fund
utilisation.
Implementation Timeline
Proposed activities and implementation schedule.
Monitoring
Project monitoring and measurable indicators.
Impact Reporting
Proposed method for documenting project outcomes.
Common CSR Registration Mistakes
01
Wrong Entity Details
Incorrect legal or registration information can
create filing issues.
02
Incomplete Documents
Missing constitutional or tax documents can delay
preparation and verification.
03
Eligibility Not Checked
Organisations should confirm their eligibility
before approaching CSR projects.
04
Weak Project Proposal
Unclear objectives, beneficiaries and budgets can
make corporate evaluation difficult.
05
Poor Records
Proper accounts, project records and utilisation
documentation are important.
06
Ignoring Compliance
CSR registration should be followed by appropriate
project and reporting compliance.
Related NGO and Corporate Services
Frequently Asked Questions About CSR Registration
What is CSR Registration?
CSR Registration commonly refers to registration of an
eligible implementing agency through the prescribed
CSR-1 process with the Ministry of Corporate Affairs.
What is CSR-1?
CSR-1 is the prescribed electronic registration form
used by eligible implementing agencies intending to
undertake CSR activities on behalf of companies.
Who needs CSR-1 registration?
Eligible implementing agencies covered by the CSR
Rules intending to undertake CSR activities on behalf
of companies are required to complete the prescribed
registration.
Does a company need CSR-1 if it carries out CSR directly?
No. MCA's CSR FAQ clarifies that CSR-1 registration is
not required where the company carries out its CSR
activities directly.
Can an NGO apply for CSR-1?
An eligible NGO can apply subject to the applicable
legal structure, registrations and requirements under
the CSR Rules.
Can a Trust obtain CSR-1 registration?
An eligible public charitable trust may qualify as an
implementing agency subject to the applicable
requirements.
Can a Society obtain CSR-1 registration?
An eligible registered society may qualify subject to
the conditions prescribed under the CSR Rules.
Can a Section 8 Company obtain CSR-1?
An eligible Section 8 Company can fall within the
implementing agency framework subject to the applicable
conditions.
Is 12A / 12AB required for CSR-1?
Certain categories of implementing agencies must
satisfy the applicable income-tax registration
requirements. Eligibility should be checked according
to the entity's structure and circumstances.
Is 80G required for CSR implementing agencies?
The CSR Rules prescribe eligibility requirements for
specified implementing agencies, including applicable
tax registrations. The exact requirement should be
assessed based on the entity category.
What is the CSR Registration Number?
It is the unique registration number generated through
the CSR-1 registration process after successful
submission.
What are the CSR applicability limits?
Under Section 135, CSR provisions apply where a company
meets any one of the prescribed thresholds of net worth
of Rs. 500 crore or more, turnover of Rs. 1,000 crore
or more, or net profit of Rs. 5 crore or more during
the immediately preceding financial year.
How much does a company need to spend on CSR?
Generally, a company covered by Section 135 is required
to spend at least 2% of the average net profits made
during the three immediately preceding financial years,
subject to the applicable provisions.
Can CSR funds be used for any NGO activity?
No. CSR expenditure must relate to activities permitted
under Schedule VII and comply with the applicable CSR
Rules.
Can an NGO directly receive CSR funds after CSR-1?
CSR-1 registration does not guarantee funding. The NGO
must meet the eligibility requirements and obtain
corporate approval for an eligible CSR project.
Do you provide CSR registration services in Odisha?
Yes. BBSR Services provides CSR-1 Registration and CSR
consultancy assistance for eligible organisations
throughout Odisha.
Do you provide CSR services across India?
Yes. Online CSR-1 registration and CSR consultancy
assistance is available for eligible organisations
across India.
Why Choose BBSR Services for CSR Registration?
Documentation Support
Structured assistance for CSR registration
documentation.
NGO and Corporate Focus
Support for both implementing organisations and
companies working on CSR compliance.
Odisha Based
Professional assistance from Bhubaneswar for
organisations throughout Odisha.
Pan India Support
Online assistance for eligible organisations
across India.
Eligibility Review
Preliminary assessment before proceeding with
CSR registration.
Consultation
Guidance on CSR registration, implementation and
documentation.
CSR Registration Services in Odisha and India
BBSR Services provides professional
CSR Registration Services in Odisha for
eligible NGOs, Trusts, Societies and Section 8 Companies.
Our services cover CSR-1 Registration, CSR
implementing agency registration, CSR documentation and
CSR consultancy.
Organisations looking for
CSR-1 Registration in Bhubaneswar,
CSR Registration in Cuttack, CSR Registration in Odisha
or online CSR registration support across India can
contact BBSR Services for an initial assessment.
We also assist companies with CSR applicability review,
CSR spending calculation, CSR project documentation,
implementing agency identification, CSR policy support,
project monitoring and related compliance requirements.
Our objective is to help companies and eligible social
organisations build a structured approach to CSR
implementation, documentation and reporting.
Important Disclaimer
This page is provided for general informational purposes
and does not constitute legal, tax or professional advice.
CSR laws, rules, forms, thresholds, procedures and
compliance requirements may change. Eligibility for
CSR-1 registration and CSR project funding depends on the
applicable law and the circumstances of the organisation
or company. Registration does not guarantee receipt of
CSR funding.
Looking for CSR Registration or CSR-1 Registration?
Contact BBSR Services for professional assistance with
CSR-1 registration, CSR documentation and CSR compliance
for eligible organisations and companies.