AT A GLANCE
CSR-1 readiness in four checks
- STEP 1
Legal category
Know the type of agency
- STEP 2
Eligibility
Check tax status and required track record
- STEP 3
Verification
Authorised signatory and practising professional
- STEP 4
Registration
Retain records; project funding is separate
What Form CSR-1 covers
Form CSR-1 registers eligible implementing entities under the Companies Act CSR framework. The governing rules identify eligible categories, require electronic submission and require digital verification by a chartered accountant, company secretary or cost accountant in practice. The authorised entity representative also signs the relevant declarations.
This is different from NGO incorporation, Income Tax registration and a National CSR Exchange profile. Your organisation may need several of these steps, but one does not replace the others. A corporate CSR team still evaluates whether the proposed project fits its policy and applicable CSR requirements.
Eligibility needs a category-by-category review
Eligible categories include qualifying Section 8 companies, registered public trusts, registered societies and certain government-established or statutory entities. Requirements vary by category. Independently established agencies need particular attention to the required record of similar activities; do not assume every newly formed NGO qualifies immediately.
We review formation, who established the entity, relevant tax recognition, prior activities and the current filing requirements. Tax records may use legacy 12A/80G language or the current Income-tax Act, 2025 framework, so the actual order, relevant period and portal fields must be reconciled before certification.
- Identify the exact legal entity and category relied on.
- Check current tax registration/approval evidence applicable to that category.
- Where required, document the established record of similar activities.
- Confirm that governing records and proposed CSR activities are consistent.
Prepare a file the certifying professional can verify
A form should be based on documentary facts. Reconcile the name, registration number, date, address, PAN and office-bearers with the underlying records. The organisation must authorise the person signing the application and provide current contact details for the available portal verification.
Activity evidence should show work actually undertaken: programme dates, expenditure records, reports and relevant supporting agreements. A registration certificate proves formation, not programme delivery. If the record is incomplete, the professional may need additional information or may be unable to certify the application.
| Record | Why it matters |
|---|---|
| Formation and PAN | Establish the applicant's identity |
| Tax orders | Support the selected eligibility category |
| Activity evidence | Support required track record |
| Authorisation and DSC | Support valid signing and submission |
| Current governing details | Avoid inconsistencies in declarations |
Service scope and handover
An agreed engagement can cover eligibility screening, a document gap list, CSR-1 preparation, coordination with the practising certifying professional, authorised filing assistance and an agreed clarification scope. Handover includes the filed form, acknowledgement and registration details when issued.
NGO formation, tax registration, pending returns, accounting reconstruction, a CSR project proposal, donor outreach and grant negotiation are excluded unless listed in your quote. Professional verification is an independent responsibility. We do not manufacture activity evidence or submit declarations unsupported by your records.
Cost, schedule and continuing responsibilities
Request an itemised quote in ₹ showing professional preparation/certification, digital-signature expenses where needed and any applicable official portal charges at filing. We confirm official fee treatment for the current process rather than importing a price from a company incorporation package.
Preparation begins once eligibility and the document set are complete. Portal processing and clarification depend on the authority's workflow. After registration, maintain eligibility records and provide truthful information to funding partners. Receiving CSR funds creates project, agreement, accounting and reporting responsibilities that go beyond obtaining a registration number.
Avoid expensive misunderstandings
Illustration: a newly established public trust receives an expression of interest from a company. Its trustees should first confirm the relevant implementing-agency category and evidence requirements. A donor's interest cannot substitute for statutory eligibility, and a portal number does not approve every proposed expenditure.
Use our enquiry page with your entity type, formation date, existing tax orders and a short description of past work. We will help you identify the proper readiness steps and provide a written filing scope before you commit to further document work.
What to prepare before you contact us
- Registration certificate and trust deed, society rules or Section 8 constitutional documents.
- Entity PAN and current registered-office information.
- Applicable tax registration and donation approval orders, including validity and amendments.
- Details of directors, trustees or other office-bearers required by the current form.
- Board or governing-body authorisation for the entity representative.
- Valid DSC and available portal account/contact verification details.
- Evidence of similar activities where the selected category requires it.
- Existing CSR registration information and relevant correspondence, if any.
Start with your requirement and current stage. We will agree the document-sharing method before you send confidential records. Keep passwords, OTPs and digital-signature credentials with the authorised person.
How LIQUETAX can help
Classify
Confirm the rule category, establishment details and eligibility evidence.
Prepare
Reconcile records and assemble an indexed supporting document set.
Verify
Coordinate authorised signatures and verification by the practising professional.
File
Assist with submission and retain the form, acknowledgement and registration details.
Your questions, answered
Can every newly registered NGO file CSR-1?
Eligibility depends on the category under the CSR rules. Some categories have specific activity-track-record requirements. Check how the entity was established and its supporting records before assuming immediate eligibility.
Who certifies Form CSR-1?
The CSR framework requires digital verification by a chartered accountant, company secretary or cost accountant in practice. The professional must review and satisfy themselves about the information being certified.
Does CSR-1 approve our project?
No. It concerns implementing-entity registration. The funding company assesses the proposed project, applicable CSR scope, due diligence, budget and agreement independently.
Is CSR Exchange included?
Only if included in the quote. CSR Exchange profile creation and project listing are separate tasks that can follow the relevant registration readiness work.
Official references for this guide
AI-assisted editorial research checked on 7 October 2026. The applicable route, rule and charges depend on your facts. For individual professional advice, have your facts and documents assessed before filing. No named professional review is claimed.