The Ministry of Corporate Affairs (MCA) has notified the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2025, tightened the compliance process for entities undertaking CSR activities. The notification, issued on 7th July 2025, substituted the existing CSR-1 e-form with a revised version and makes its use mandatory from 14th July 2025.
Fresh CSR-1 Form for All CSR-Implementing Entities
Under the amended rules, every entity whether a Section 8 company, registered public trust, or society must register through the new e-form CSR-1 before undertaking CSR projects. The form, available in English and Hindi, mandates disclosure of the entity’s CIN/registration number, PAN, incorporation date, address, and email with OTP based verification. It also seeks confirmation on whether the entity was established by any company or group of companies and requires proof of a three-year track record for non-company entities
Digital Authentication and Professional Certification
The form must be digitally signed by an authorized signatory such as a director, trustee, or CEO, depending on the type of entity. Additionally, a practicing Chartered Accountant, Cost Accountant, or Company Secretary must certify the authenticity of the details and attachments. Professionals have been reminded of their liability under Section 448 for wrongful certification, adding a layer of legal accountability to the process.
Strengthening Transparency and CSR Governance
The Government’s move aims to ensure that only credible and compliant organizations implement CSR activities. The comprehensive documentation requirements and digital verification process are expected to curb fraudulent registrations and misuse of CSR funds. With stricter scrutiny and third-party certification, companies can now partner with CSR agencies with greater confidence, ensuring that funds reach eligible projects and beneficiaries.
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